Rientro Cervelli

Important: If you work in Italy for the same employer you had abroad—or for a company in the same group—special rules apply for the minimum time spent abroad:

• At least 6 years, if you have not worked for this employer or group in Italy before.
• At least 7 years, if you worked for this employer or group in Italy before moving abroad. A company group means firms that are connected or controlled by the same person.

The regime starts in the year you move to Italy and lasts for the next four years. If you do not stay for at least four years, you lose the tax benefit and must repay the advantages with interest.

Italian citizens are considered to be living abroad if they are registered in AIRE or meet the rules of a double taxation agreement.

The new regime can be combined with other tax benefits, as long as all requirements are met. For example, someone returning to Italy who does research and also works independently can use benefits for both activities.

Employees with minor children:

There is an extra benefit for employees with minor children: In this case, only 40% of the income is taxed if:

• You move to Italy with a minor child, or
• A child is born or adopted during the benefit period. The better rule applies from this time until the end of the benefit period.

This benefit only applies if the minor or adopted child lives in Italy during the benefit period.

For more background information, please see here: Agenzia delle Entrate – lavoratori impatriati

You can find documents from our past webinars on the topic of tax benefits for moving to Italy:

• Webinar Rientro dei cervelli 2026 
• Webinar Rientro dei cervelli 2025