The operative truth
Terms
| Administering body | Agenzia delle Entrate |
|---|---|
| Instrument type | Tax Reliefs |
| Tier | National Instruments |
| Ceiling | €600,000 of qualifying income per year |
| Coverage | 50% of qualifying income exempt from income tax |
| Cost of money | n/a |
| Term | 5 years, extendable in defined cases |
| Earliest reachable | Month 0 |
| Application to cash | Immediate on transfer of residence |
Who qualifies
Workers and self-employed persons transferring tax residence to Italy after a qualifying period abroad, meeting qualification and commitment conditions.
What it funds
n/a — it is a tax treatment.
What disqualifies an applicant
What it stacks with
These instruments combine with this one. Grants generally cannot double-fund the same cost, but different components of the same project may each carry their own support, and tax credits stack more freely with grants than grants do with each other.
Smart & Start Italia
Innovative start-ups registered in the dedicated section of the business register, constituted within the previous sixty months.
Flat-Rate Tax Regime
Sole traders and self-employed persons whose revenue stays within the threshold and who meet the exclusion tests.
Ventures this funds
1 venture type in the atlas lists this instrument in their capital stack.
Software Development and Remote Technology Work
Contract or product software work delivered from a rural base to clients anywhere.
1–4 months
Note on sources. This page is generated from the VentureItalica research registry. Figures and legal references reflect the corpus as verified at the last review and are indicative rather than advice. Instruments change; always confirm the current call text with the administering body before acting.