Moving back to Italy? Impatriati regime calculator (rientro dei cervelli, 2026)
Your Italian net pay with the 50% exemption and without it, when the five years start, whether you qualify, and the Irish tax to claim back before you go.
Impatriati regime: your net income in Italy
Your Italian net pay with the 50% exemption and without it, the five years it covers, and the Irish tax you can claim back in the year you leave.
Defaults are Milan's: 0.8%, nothing due up to €23,000. Each comune sets its own; put 0 if yours has no exemption.
Do you qualify?
On these answers you appear to meet the main conditions: 3 years outside Italy are required and you have 5. Have them confirmed before you sign.
Italian figures: 2026 IRPEF, INPS and the Lombardia surcharge from the MEF database; check your comune's rate there too. Annual figures for a full year at this income: in the year you arrive only what you earn in Italy is taxed there and detrazioni are pro-rated by days. Single person, no family detrazioni or other deductions. Irish refund: income tax and USC reconciled for the months you were paid in Ireland, on 2027 rates (as announced in Budget 2027 — subject to the Finance Bill).
Estimates on 2026 Italian figures (IRPEF under L. 199/2025, INPS circulars, regional surcharges from the Dipartimento delle Finanze) and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: the result depends on personal details the calculator can't see (family, other income, deductions, start date, your comune, your contract). Simplified: single person, full-year figures, no family detrazioni. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: if you move your tax residence to Italy and qualify, only 50% of your employment or professional income is taxed (40% with a minor child), on up to €600,000 a year, for 5 years. A single employee on €80,000 in Milan keeps €63,639.53 instead of €47,338.56, €16,301 more a year. The rules are art. 5 of D.Lgs. 209/2023, in force for moves from 2024.
- Who qualifies: you weren't Italian tax resident for the 3 tax years before the move (6 if you keep working for the same employer or group, 7 if you had already worked for it in Italy), you're highly qualified (a degree from a course of at least three years, five years of relevant experience, three for ICT roles, or a registered profession), you work in Italy for most of the year and you stay resident for at least 4 years, or the tax saved is recovered with interest.
- What it covers: salary and income from a profession with a partita IVA. Business income (impresa) is excluded, and the flat-rate forfettario can't be combined with it.
- INPS: employees pay 9.19% on the whole salary (plus 1% above €56,224); the regime only cuts income tax and the surcharges. Self-employed professionals pay Gestione Separata at 26.07% on the reduced income, which also lowers their future pension.
- Self-employed ceiling: the saving counts as EU de minimis aid, at most €300,000 over three years. On €600,000 of fees and €20,000 of expenses in Emilia-Romagna the tax saving is €136,677 a year, so the saving in the third year may be reduced or lost (how an excess is treated isn't settled).
- Start year: the regime starts in the year you move if you live and work in Italy for most of it; arrive later in the year and it runs from the next one.
Worked example (employee, Milan, 2026 rates): gross €80,000. INPS €7,589.76. Employment income €72,410.24, of which 50% is taxed: €36,205.12. IRPEF at 23% and 33% is €9,147.69, less the employee detrazione of €1,197.65 = €7,950.04. Lombardia surcharge €531.03, Milan 0.8% €289.64. Net €63,639.53. Without the regime IRPEF alone is €23,336.40 and the net is €47,338.56.
The Irish side: leaving a €60,000 job at the end of August 2026, payroll will have taxed you as if you'd earn €60,000 for the year; the year you actually close is €40,000, so about €3,622 of income tax and USC comes back once you file. How the calculator works: it runs both Italian computations on 2026 figures for your region, applies the €600,000 cap and the de minimis ceiling, dates the regime from your move, and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill).
Impatriati regime by salary (2026)
Net annual pay for a single employee living in Milan (Lombardia surcharge; Milan 0.8%, nothing due up to €23,000), 50% exemption, no minor child.
| GROSS (RAL) | NET, ORDINARY | NET, IMPATRIATI | SAVING / YEAR |
|---|---|---|---|
| €40,000 | €27,960 | €35,182 | +€7,222 |
| €60,000 | €37,555 | €49,637 | +€12,083 |
| €80,000 | €47,339 | €63,640 | +€16,301 |
| €100,000 | €57,122 | €77,632 | +€20,509 |
| €150,000 | €83,120 | €114,559 | +€31,439 |
| €200,000 | €110,355 | €153,176 | +€42,821 |
Questions people ask
How does the impatriati regime work in 2026?
If you move your tax residence to Italy and meet the conditions, 50% of your qualifying employment or professional income is exempt from IRPEF and the regional and municipal surcharges (60% with a minor child), on up to €600,000 a year, for the year of the move and the four after it. Income above the cap is taxed normally. On €80,000 in Milan that's €16,301 a year more in your pocket.
I moved back before 2024. Does this calculator apply?
No. It uses the regime for moves from 2024 (art. 5 D.Lgs. 209/2023). If you moved your registered residence to Italy by 31 December 2023 you stay on the old regime (art. 16 D.Lgs. 147/2015): for most people 70% exempt, 90% in the South, with different conditions and no €600,000 cap. Someone who moved in 2024 after buying their main home by 31 December 2023 gets three extra years at 50%.
How precise is this estimate?
It is a big-picture estimate to compare scenarios, not a precise figure. It assumes a single person on a full year at the same income, the employee or professional detrazione only, and the rates for your region and comune. Family detrazioni, other income, deductible expenses, the date you start, your contract and how the rules are applied to your case can all change the result, so get a personal check before deciding.
How many years abroad do I need for the rientro dei cervelli?
Three tax years without Italian tax residence before the move. It rises to six if you'll work in Italy for the same employer or group you work for abroad, and to seven if you had already worked for that employer or group in Italy before leaving. A new, unrelated employer only needs three.
Can I use the impatriati regime with a partita IVA?
Yes, for income from a profession (lavoro autonomo) on the ordinary regime. Business income is excluded, and the forfettario can't be combined with it. Gestione Separata contributions are charged on the reduced income, and the saving counts towards the EU de minimis ceiling of €300,000 over three years, which a high earner can reach within the five years.
When does the regime start if I move in the middle of the year?
In the year of the move only if you live and work in Italy for most of it, so arriving by early July in most years. The Agenzia delle Entrate's Risposta 2/2026 dealt with someone who arrived in September 2025: their five years ran from 2026. Remote work for a foreign employer can qualify.
Do I have to be registered with AIRE?
Not strictly for the regime, although AIRE registration is a legal duty for Italians living abroad. For tax years before 2024, an Italian citizen also counts as non-resident if they were resident in a country with a tax treaty with Italy, as Ireland is. From 2024 residence follows the new Italian rules: registration, domicile and physical presence for most of the year, so AIRE alone doesn't prove you were abroad. Without it you are presumed resident where you're registered and must prove your Irish residence.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving in August on €60,000 leaves about €3,622 with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
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