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Flat tax in Italy: complete guide for those who relocate
👉 The flat tax is the tool that has made Italy one of the most sought‑after destinations for major international wealth, combining simplicity, transparency and concrete benefits.
What the flat tax is and how it works for foreign residents
The Italian flat tax is a tax regime introduced in 2017 to attract High‑Net‑Worth Individuals (HNWIs) who intend to transfer their tax residence to Italy. Instead of being subject to progressive taxation on income produced abroad, new residents can opt for a fixed annual substitute tax.
Who it is for: requirements and conditions to meet
To access this preferential regime you must:
Not have been tax resident in Italy for at least 9 of the previous 10 years;
Transfer your tax residence to Italy, registering with the anagrafe (civil registry) and demonstrating habitual presence in the country.
How much you pay: amounts, duration and concrete advantages
Fixed amount: €200,000 per year on income produced abroad;
Maximum duration: 15 years;
Family members: possible extension at €25,000 per year for each family member.
Extensions to family members: how to include spouse and children
The flat tax can be extended to direct family members, allowing entire families to enjoy the same tax benefit at contained costs compared to ordinary taxation.
Practical cases: examples of tax savings with the flat tax
An entrepreneur with foreign income of €10 million per year, by transferring tax residence to Italy, will still pay only €200,000 fixed, regardless of the amount of income.
A family with diversified activities abroad can centralize residence in Italy, with an overall flat tax much lower than in countries such as France, the UK or Switzerland.
How to move to Italy: the steps to follow
👉 Moving to Italy requires a few essential bureaucratic steps, but with the right support it becomes a quick and linear path that opens the door to unique tax advantages and lifestyle opportunities.
How to obtain Italian tax residence
To become a tax resident in Italy you must demonstrate that your center of life and interests is in the country. In practice you need to:
Register with the anagrafe of the municipality of residence;
Have a stable home and show that you spend more than 183 days a year in Italy;
Move your main economic and family interests here.
Required documents and procedures to start
Among the main documents required to formalize the move are:
Identity document and tax code;
Rental contract or property deed for the home;
Application for registration with the anagrafe;
Any residence permit for non‑EU citizens.
Timing and method for the advance ruling (interpello) request
To access the flat tax, it is advisable to submit an advance ruling (interpello) to the Italian Revenue Agency. This procedure allows you to receive official confirmation of eligibility for the preferential regime before you start benefiting from it. Timing varies, but in general the response arrives within 90 days.
What changes for those who open an Italian VAT number
Those who decide to work in Italy as a consultant, investor or online professional must open an Italian VAT number, choosing the correct ATECO code and the most suitable tax regime. In this way you can invoice international clients while maintaining tax residence in Italy and benefiting from the flat tax.
Visas and residence permits: what non‑EU citizens need
For non‑EU citizens, in addition to residence and a VAT number, it is necessary to obtain an appropriate residence permit (e.g., for self‑employment, investment or family reunification). Italy provides several visas designed for investors and professionals, with bureaucratic procedures that Manini Group can help simplify.
Tuscany: the ideal destination to live and invest
👉 Tuscany represents the perfect synthesis between lifestyle and investment: a place where buying a property means not only owning a luxury asset but also a piece of history and future.
More than lifestyle: stability and security
Tuscany is not just a postcard place. Beyond beauty, art and culture, it offers social stability, a European‑level healthcare system and a safe context in which to live with your family. For those who decide to transfer residence and capital, this means being able to count on a reliable environment, tailored to investors and suitable for a long stay.
The most sought‑after areas
Chianti and Florentine countryside: hills dotted with vineyards, medieval villages and Renaissance villas a few kilometers from Florence. An ideal choice for those who want to live immersed in the Tuscan tradition, with the convenience of having the city and its services close at hand, as well as proximity to Florence airport which ensures fast international connections. The area is also attractive for those wishing to invest in the wine sector or in boutique hospitality.
Val d’Orcia: a UNESCO World Heritage site, famous for landscapes with cypress‑lined roads and stone farmhouses that tell the most authentic Tuscany. It is a little more removed from major transport routes, but precisely for this reason it represents the most iconic and recognized place in the region worldwide. It is particularly loved by artists, writers and creatives seeking inspiration in a unique context.
Argentario: an exclusive coastal location, with panoramic villas overlooking crystal‑clear sea and direct access to small coves. A private and sophisticated environment for those who love the sea without giving up luxury, with the advantage of being a short distance from Rome Fiumicino international airport. Frequented by Italian VIPs and affluent foreigners from Northern Europe (English, Dutch, Belgian), it is perfect for those seeking a prestigious seaside residence.
Versilia: an elegant seaside destination, with long equipped beaches and a lively cultural and social life. Forte dei Marmi and Pietrasanta are reference spots for those who want a second home by the sea with every comfort, also benefiting from the proximity to Pisa international airport. It is particularly suitable for those who want to do business and networking with other entrepreneurs, much appreciated by people who work online and seek a dynamic international context.
High‑end properties available in Tuscany range from:
Historic villas with Italian gardens and frescoes;
Stone farmhouses renovated according to modern comfort and energy‑efficiency standards;
Estates and country residences with vineyards and olive groves;
Contemporary projects integrated into the landscape, built with green architecture and bespoke design.
How to buy a luxury property in Tuscany
👉 Buying a luxury property in Tuscany means combining the pleasure of living in a unique setting with the advantage of a solid and customizable investment. With Manini Group the path is safe, transparent and tailor‑made.
Why rely on a property finder if you are coming from abroad
The Italian real estate market, with its complex bureaucracy and numerous legal and planning variables, can be difficult to navigate for those arriving from abroad. An experienced property finder is a strategic ally: they select only opportunities truly in line with the client’s needs, avoiding wasted time and risks.
From selection to signing before the notary: the step‑by‑step process
Analysis of needs and budget: understanding objectives, preferences and the client’s lifestyle.
Property search: access to off‑market properties and exclusive villas not listed on portals.
Preliminary due diligence: legal, planning and cadastral checks to ensure safety and transparency.
Negotiation and offer: negotiating with the seller to obtain the best conditions.
Notarial deed: finalizing the purchase with full assistance for bureaucratic and tax matters.
Due diligence and legal aspects to know
Due diligence is a crucial phase. It includes verifying building compliance, planning authorizations and the mortgage status of the property. It is a fundamental step to avoid surprises and ensure that the property complies with Italian regulations.
Enhancing a property with tailor‑made renovations
Buying a villa in Tuscany does not only mean purchasing, but also creating value. With high‑end renovations, it is possible to:
Restore unique historic and architectural elements;
Integrate green‑building and energy‑efficiency technologies;
Create wellness‑dedicated spaces such as spas or pools;
Design modern home offices, perfect for luxury smart working.
Creating personalized spaces
MANINI offers the possibility to transform every property into a trophy asset: representative spaces, areas for business, environments dedicated to wellness and family life. A tailor‑made approach that makes each villa unique and perfectly aligned with the owner’s needs.
Economic and asset advantages of luxury real estate in Italy
👉 Luxury properties in Tuscany represent not only an emotional purchase but also a strategic financial choice, able to combine yield, stability and prestige.
Trend of the high‑end real estate market
In recent years the luxury real estate market in Italy has recorded constant growth. Areas such as Milan and Tuscany stand out for resilience and international appeal. In particular, Tuscan villas and farmhouses maintain strong demand from foreign clients, ensuring value stability even during periods of economic uncertainty.
How much Tuscan villas yield: ROI and appreciation
Luxury properties in Tuscany offer a double advantage:
Appreciation over time: the scarcity of unique, high‑end properties makes these assets increasingly sought after, with steadily rising values.
Profitability: through short‑ or medium‑term rentals, especially in high‑end tourism, it is possible to obtain attractive returns.
Portfolio diversification and legacy planning
Buying a property in Tuscany means diversifying your portfolio with a tangible and durable asset. Luxury properties can be passed on to future generations, becoming part of a legacy planning strategy that combines asset security and symbolic value.
Why the Italy luxury market is more resilient to crises
The luxury segment, unlike the traditional one, is less exposed to cyclical fluctuations. High‑end clients tend to invest in safe‑haven assets such as prime real estate, ensuring stability and continuity even in difficult economic phases.
Why choose MANINI as a trusted partner
👉 If you are considering transferring your tax residence and investing in an exclusive property in Tuscany, contact Manini Group for personalized consulting.
Property finding dedicated to foreign HNWIs
Manini Group specializes in assisting international clients with significant wealth in the search for exclusive properties in Tuscany. Thanks to a tailor‑made approach, we select only properties that meet investment, lifestyle and prestige requirements.
Integrated service: legal, tax, architectural and technical
Buying a villa in Italy requires multidisciplinary expertise. With Manini Group, the client has a single point of contact who coordinates all phases:
Tax and legal consulting;
Planning and cadastral due diligence;
Architectural design and high‑end renovations;
Site management and administrative procedures.
Experience with high‑profile international clients
Our many years of experience have led us to work with clients from all over the world: entrepreneurs, investors, artists and families who have chosen Tuscany as their new residence. Each project has been followed with discretion, professionalism and attention to detail, transforming properties into true trophy assets.
Tailor‑made renovations to create value
In addition to property search, our team can enhance any asset through personalized renovations. We create representative spaces, luxury smart‑working environments, wellness areas and green‑building solutions that make each villa unique and perfectly aligned with the client’s needs.
👉 Write to us at: info@maninigroup.it or fill in the form at the bottom of the page.
