A special tax regime for newly resident workers has been broadened in Italy by increasing the amount of tax exemption from 50% to 70% for the first five years after relocation, this applying also to any workers who did not live in the country in the past two years.

The regime was previously restricted to a specific type of professionals; however, it is now available to any level of worker. The duration of the tax relief is for five years and can be extended up to 10 years.

Exemptions are increased to 90%, if the new resident worker relocates to a southern region of Italy. All of this makes the relocation process more appealing to workers, even for those who self-employed.

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