Taxes for Digital Nomads in Italy May Change in 2026

Photo: The Brothersbloom.com

Italy is discussing the introduction of a dedicated tax incentive for digital nomads as part of preparations for the 2026 budget law, reports IMI Daily. The initiative is still at the parliamentary discussion stage. The measure could complement the previously launched Digital Nomad Visa and may potentially be implemented as early as summer.

In 2024, Italy introduced the Digital Nomad Visa for remote professionals from non-EU countries. It allows foreign nationals to reside in the country while working for an overseas company or providing services to international clients. However, the current tax framework relies on general regimes and does not take into account the specifics of remote work. In practice, such specialists are mainly offered the Impatriati regime, updated in 2025. It provides tax incentives for workers relocating to Italy. For five years, tax is applied to only 50% of income, or 40% in the case of taxpayers with a minor child.

These rules apply to individuals who are physically present in Italy and provide professional services, including to foreign clients or employers. The regime does not extend to entrepreneurs and is subject to an annual income cap of €600,000. Additional requirements include the absence of Italian tax residency for three years prior to relocation, at least six months of relevant work experience, and confirmation of high qualifications. The programme operates outside Italy’s quota system.



Lawmakers are considering amendments to the existing Impatriati rules, but no details have been disclosed so far. At present, the main obstacles are the requirement of three years of tax residency in another country and proof of high qualifications. Mobile freelancers often struggle to document such a prolonged period of residence in a single jurisdiction. Formal diplomas have also become less common in recent years, particularly among younger professionals.

At the same time, Italian authorities distinguish between digital nomads and remote workers. In the first case, this refers to self-employed professionals working remotely using digital technologies; in the second, to salaried employees working for a specific employer. Both categories are classified as highly qualified and must confirm either higher education or professional training of at least three years, as well as relevant work experience of no less than six months.

Income requirements for the two categories range from €28,000 to €29,700 per year. In addition, applicants must provide:

a valid passport;

a housing lease agreement;

medical insurance;

certificates confirming the absence of a criminal record;

a full set of documents confirming employment status and the employer or clients.

All documents must be translated into Italian and certified. Applications are submitted through an Italian consulate; after obtaining a category D visa, applicants must apply for a residence permit (permesso di soggiorno) within eight days of arrival. More detailed information is available on the website of the Italian consulate.



Analysts at International Investment note that discussions around amendments specifically targeting remote professionals reflect a shift in Italy’s approach to this category of migrants. The country is gradually moving away from universal relocation incentives and acknowledging that digital nomads differ in terms of employment models, mobility, and tax burden. Amid growing competition between jurisdictions, Italy aims to maintain its attractiveness for this segment, although at present tax conditions for remote workers remain relatively strict. Overall, the regulatory framework for digital nomads is still being fine-tuned, reflecting the programme’s relatively recent launch and the ongoing adaptation of legislation.