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Destination guide · Southern Europe

Moving to Italy from the U.S.

The residence routes and their income tests, the tax regimes for newcomers, and what housing, healthcare and paperwork involve, with every figure taken from an official source and dated.

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Rules and figures checked: September 25 and 26, 2026; visa fee October 4, 2026Official sources: 115
LanguageItalianB1 Italian required for citizenship
CurrencyEuro (€)€1 = $1.1367 (ECB, Sep 24, 2026)
EU / SchengenYes / Yes90 days in 180 without a visa
Elective residenceAbout €31,000 a yearConsular floor; passive income only
Rent, Milan€206 per m² a yearLong-term leases registered in 2025
Citizenship10 yearsLegal residence, for U.S. citizens
What changed recently

Italy in 2026 Is Not the Italy of the Old Blog Posts

These are the changes since 2024 that matter most to an American planning a move now, newest first.

  • July 3, 2026: a new income tax code (Legislative Decree 117/2026) was published; from January 1, 2027 it renumbers the tax regimes on this page, keeping their amounts1.
  • May 22, 2026: residence permits must be renewed at least 90 days before they expire, and the legal deadline for a decision is 90 days2.
  • April 2026: the 7% regime for retirees with foreign pensions was widened to southern towns of up to 30,000 inhabitants, from 20,000 (April 7)34. The EU Entry/Exit System replaced passport stamps (April 10), and new EU pet rules took effect (April 22)56.
  • January 1, 2026: the 2026 Budget Law cut the middle income tax rate from 35% to 33% and raised the flat tax for new residents to €300,000 a year, plus €50,000 per family member73. The tax regime for short-term rentals now covers at most two apartments8.
  • October 2025: the impatriate tax regime was extended to people who have done research in artificial intelligence (October 10), and the legal deadline for a family reunification authorization became 150 days (October 4)92.
  • March 28 and May 24, 2025: citizenship by descent was limited for people born abroad who hold another citizenship10, and children and grandchildren of someone Italian by birth can now naturalize after two years of legal residence, instead of three11.
  • January 11, 2025: every applicant for a national (long-stay) visa is fingerprinted12.
  • 2024: a tax-residence test counting physical presence (January 1)3; the digital nomad decree (April 4)13; the end of regulated electricity prices for households that are not vulnerable (July 1)14; and a flat tax of €200,000, up from €100,000, for moves after August 1015.
  • In force now: joining the public health service voluntarily costs at least €2,000 a year for most people who do not work, such as elective residence holders16.
On this page
  1. Who Italy suits
  2. Residency routes and money tests
  3. Step by step, in the right order
  4. Cost of living, city by city
  5. Healthcare and insurance
  6. Taxes for Americans
  7. Renting and buying
  8. Where to live
  9. Codice fiscale, banks, driving, pets, schools
  10. EES and ETIAS
  11. A 12-month timeline
  12. Questions
  13. Sources
Is Italy for you?

Who Italy Suits, and Who It Frustrates

Italy suits people with steady passive income or remote work that meets a published test, who can rent a home before they apply, and who will look carefully at its tax regimes for newcomers. It frustrates people who want a quick passport, a light annual renewal, or to keep driving on a U.S. license.

In its favor

  • A route for people living on passive income, with a published consular floor of about €31,000 a year in passive income1718.
  • A remote-work permit outside the annual quota system, with an income test that New York puts at €24,789 a year219.
  • An investor visa that is still open, from €250,000 in an innovative startup; real estate does not qualify2.
  • Tax regimes for newcomers: 7% on foreign income for retirees with foreign pensions in small southern towns, and tax on 50% of work income for qualifying people who move to work39.
  • A Social Security agreement with the U.S. since November 1, 1978, under which self-employed U.S. nationals are covered only by the U.S. system rather than by both, and dual U.S.–Italian nationals can generally choose2021.
  • Your main home is exempt from the annual property tax (IMU) unless it is in a luxury category22.

Against it

  • The elective residence permit rules out work of any kind, and the San Francisco consulate says the police headquarters (Questura) re-checks the requirements every year1223.
  • Citizenship takes 10 years of legal residence and B1 Italian, and the decision itself can take up to three years24.
  • A U.S. license stops being valid for driving one year after you become resident, and there is no exchange agreement, so you take Italian written and driving tests2526.
  • Residents pay annual taxes on foreign assets: 1.06% on foreign property other than the main home and 0.2% on most foreign financial assets27.
  • Prices rose 3.3% in the year to August 2026, with energy up 17.1%28.
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Residency routes

Which Permit Fits Your Income, and What It Takes in 2026

As a U.S. citizen you can visit Italy for up to 90 days in any 180 without a visa29; to live there you need a national (long-stay) visa and then a residence permit, the permesso di soggiorno. The route depends on the kind of income you will live on, and each route has its own money test17213.

You apply in person at the Italian consulate for where you live: the Embassy in Washington or a Consulate General such as New York, Chicago, Los Angeles or San Francisco. Appointments are booked through Prenot@mi, the free online booking system30. Jurisdiction is strict: Los Angeles, for example, accepts only a driver’s license or state ID issued by California, Arizona, Nevada or New Mexico as proof of residence12. Work from your own consulate’s checklist.

Main residence routes for U.S. citizens, 2026. Checked September 25, 2026.
RouteMade forMoney testWhat you getOfficial source
Elective residence (residenza elettiva)Stable passive income such as pensions, annuities or rents; no work of any kind12About €31,000 a year; New York applies it per person for families1718A visa for 365 days, then a permit re-checked each year (San Francisco)23Consulate in New York
Digital nomad and remote workerHighly qualified remote work, self-employed or for an employer, including a non-Italian one2At least three times the health co-payment exemption level13 (New York: €24,789 a year, a 2024 figure); New York counts only income from the remote work19A permit of up to 1 year, renewable each year; no work authorization needed13Consulate in New York
EU Blue CardA highly qualified job with a contract or offer of at least 6 months2The collective-agreement salary, and never below ISTAT’s average gross annual salary; the law sets no euro figure22 years for an open-ended contract, otherwise the contract plus 3 months2Immigration Act, art. 27-quater
Self-employmentRunning your own business or freelance practice in Italy, within the annual quotas2Resources for the activity, the licenses it needs, and yearly income above the co-payment exemption limit2First permit up to 2 years; renewals up to 32Immigration Act, art. 26
InvestorInvesting in Italy or making a philanthropic donation2€2 million in government bonds, €500,000 in an Italian company or venture fund, €250,000 in an innovative startup, or a €1 million donation; no real estate2A 2-year permit, renewable for 3 years at a time2Immigration Act, art. 26-bis
StudyUniversity and other courses2Proof of means; check your consulate’s figureA permit for the length of the course, checked yearly; not counted toward long-term residence2Consulate in New York

Visa fee: the national visa costs €116, charged at U.S. posts in dollars at a rate reset each quarter: $133.60 from October 1 to December 31, 2026 ($57.60 for a study visa), paid by cashier’s check or money order (the Washington embassy also takes the exact amount in cash). The rate can change again on January 1, 20273132.

Income benchmark calculator

What the Two Main Income Tests Mean for Your Household

Elective residence looks at passive income against a floor of about €31,000 a year, which New York applies to each person in a family application1718. New York puts the digital nomad test at €24,789 a year, a 2024 figure, and counts only income from the remote work19. Enter the number of people applying and your expected yearly income in dollars, keeping passive income (pensions, Social Security, rents, investments) apart from remote-work income; we convert at the ECB rate of September 24, 2026 (€1 = $1.1367)33.

A benchmark, not a decision. The elective residence figure is a floor that consulates weigh with the rest of your file, and the household total is our arithmetic on New York’s wording. Exchange rates move, so leave a margin. Meeting a benchmark does not by itself mean a visa will be granted.

Elective residence in practice

The holder may not work or look for work under any conditions12. Los Angeles asks for official letters from banks, U.S. Social Security and pension institutions, and your last two years of tax returns12.

Consulates read the €31,000 differently. The Ottawa embassy states the legal basis: resources of at least three times the annual amount in “Table A” of an Interior Ministry directive of March 1, 200017. New York says family applicants must each show resources “typically around €31,000 per person”18. Paris calls it “a starting point”32. Chicago and Los Angeles publish no euro figure, asking for substantial and steady, or stable, income3412. Plan above the floor.

You need a home before you apply. New York and Chicago want a purchase deed or lease in your name, registered with the tax agency (Agenzia delle Entrate)1834; San Francisco wants a lease of at least one year, and does not accept a hotel stay or an offer of hospitality23. San Francisco also asks for an FBI background check issued within the last six months23. Consulates may take up to 90 days to decide; San Francisco says it aims for 3023.

Health insurance differs by consulate. Chicago requires proof of overseas health insurance covering 100% of all medical expenses34. New York’s elective residence checklist does not list health insurance18. Once you live in Italy, the law requires either an insurance policy valid in Italy or voluntary enrollment in the public health service16; see healthcare.

The digital nomad and remote worker permit

The permit covers highly qualified people who work remotely, either self-employed (“digital nomad”) or as employees (“remote worker”)132. The conditions:

  • Income: the decree asks for a minimum yearly income from lawful sources of at least three times the income limit for exemption from health-care co-payments13. New York states this as €24,789 a year (about $28,178 by our arithmetic), gives it as a 2024 figure, and says it must come from the remote work, not from Social Security, rents or stocks1933.
  • Qualifications: a university degree, a license for a regulated profession, or at least five years of higher professional experience (three of the last seven years for ICT managers and specialists)19.
  • Six months’ experience in the work, health insurance valid in Italy and suitable housing; employees also need a contract or binding offer paying at least the collective-agreement wage and never less than ISTAT’s median annual salary1319.

No work authorization (nulla osta) is needed; you apply to the police headquarters (Questura) within eight working days of arrival13. Consulates round the co-payment limit differently: Chicago uses €8,400 and San Francisco €8,500 as the single amount3536.

Working for an Italian employer: the EU Blue Card

You need a degree of at least three years, a regulated profession, five years of comparable experience, or three years of ICT experience in the last seven2. Your employer files at the prefecture’s immigration desk (Sportello Unico), and the work authorization is due within 30 days2. We found no official 2026 euro figure for the ISTAT salary floor, so ask the employer to confirm it in writing.

Self-employment, startups and the investor visa

A self-employment visa sits within the annual quotas and the legal decision time is 120 days2. Chicago adds, for business activities, a Chamber of Commerce statement of resources of at least three times the annual unemployment benefit (“about €14,000”) and a Questura authorization35. The Italia Startup Visa needs an authorization from its committee and at least €50,000 committed to an innovative startup37.

For the investor visa, the funds must be yours, of lawful origin and invested within three months of entry, and you need separate living means2. The consulate issues the visa only after the Investor Visa Committee’s authorization36. For five years, investors are exempt from the integration agreement and from the obligation to stay continuously2.

Moving as a family

For elective residence, New York assesses each family applicant’s resources18. Otherwise, a holder of an EU long-term permit or of a permit of at least one year for employed or self-employed work, study, religious or family reasons can apply to bring minor children and, after two years of uninterrupted legal stay in Italy, a spouse aged 18 or over, fully disabled adult children and, under conditions, dependent parents; an elective residence permit is not on that list382. The sponsor needs income of at least the annual assegno sociale (a social allowance) plus half of it for each family member (twice the assegno sociale for two or more children under 14) and housing the town hall certifies as suitable; the authorization is due within 150 days2. For 2026, INPS gives the assegno sociale, as a provisional value, as €546.24 a month for 13 months, €7,101.12 a year (about $8,072)3933: by our arithmetic, a sponsor bringing a spouse needs €10,651.68 a year, and a spouse and two children €17,752.80. The amount is provisional and may be adjusted, so confirm it with INPS or the prefecture’s immigration desk (Sportello Unico) before you apply.

After you arrive: the permit and its renewal

  • Within eight working days of entry, apply for your residence permit; elective residence applications are sent through authorized post offices240.
  • Fees and timing: €40 for a permit of over three months and up to a year, €50 for up to two years and €100 for the EU long-term permit, plus €30.46 for the card; a permit takes 60 days on average, and the legal limit is 9041422.
  • Integration agreement: permits of a year or more require signing an agreement based on credits for learning Italian and civic principles40.
  • Renewal: since May 22, 2026, apply at least 90 days before expiry. A renewal lasts no longer than the first permit unless the law says otherwise2.

Long-term residence and citizenship

  • EU long-term residence permit after five years of valid permits, with income of at least the annual assegno sociale (€7,101.12 in 2026 on INPS’s provisional figure39; if family members are included, the family reunification parameters apply2), suitable housing if family members are included, and a clean record2. You must pass an Italian test at level A2, and absences must each be under six consecutive months and total no more than ten months242. The permit is valid for ten years for adults and renewed automatically2.
  • Citizenship by residence: 10 years of legal residence for U.S. citizens2443. You need Italian at B1 or higher, sufficient income and no criminal record; the fee is €250 and the legal deadline for a decision is 24 months, extendable to 362443.
  • Shorter periods: two years of legal residence for a child or grandchild of someone who was Italian by birth (three years before May 24, 2025)11; by marriage, two years of legal residence in Italy after the wedding, or three years if you live abroad, both halved if you have children24.
  • Citizenship by descent (jure sanguinis) was limited from March 28, 2025: a person born abroad who holds another citizenship is treated as never having acquired it, unless they applied (to a consulate, a town hall or a court) by March 27, 2025, or had an appointment notified by that date; or a parent or grandparent holds, or held at death, only Italian citizenship; or a parent lived in Italy for two continuous years after becoming Italian and before the child’s birth or adoption10. Minor children who live with a new citizen acquire citizenship only if, on that date, they have lived legally in Italy for two continuous years (or since birth, if younger)44.

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Consulates apply these rules case by case; check the official source for your route and, if your case is not simple, speak to a licensed immigration lawyer.

Step by step

The Order of Operations, Step by Step

Order matters: for elective residence, the consulate wants a registered home before it issues the visa, and several clocks start the day you land. This is the elective residence sequence; the nomad route is similar, but check what housing proof your consulate wants.

  1. Find your consulate and read its checklist. Jurisdiction depends on where you live and is checked against your ID1230.
  2. Book on Prenot@mi. Booking is free and opens up to 180 days before departure30; Chicago warns that the wait for an appointment can be up to two months45.
  3. Get your codice fiscale, the Italian tax code. From the United States, non-residents apply to the Italian consular authorities46.
  4. Rent or buy, and register the contract. The deed or lease must be in your name and registered with the Agenzia delle Entrate (New York, Chicago and San Francisco), and San Francisco asks for a lease of at least one year183423. The landlord must register the lease within 30 days47.
  5. Assemble proof of income: official letters from banks, U.S. Social Security and pension institutions, and two years of tax returns12.
  6. Arrange health insurance to your consulate’s standard: Chicago asks for insurance covering 100% of medical expenses34.
  7. Apply in person. You will be fingerprinted, and the fee is $133.60 from October 1 to December 31, 20261231. Allow up to 90 days for the decision23.
  8. Apply for your permit within eight working days of entry, through the post office for elective residence240.
  9. Register your residence at the town hall (anagrafe) once you hold a permit4048, and decide on healthcare: voluntary enrollment runs by calendar year49.
  10. Put the deadlines on your calendar: the renewal at least 90 days before expiry, and an Italian driver’s license within a year of registering your residence226.
Cost of living

What Housing Costs, City by City

Rent varies widely across Italy: three times as much per square meter in Milan as in Palermo, by our arithmetic on the figures below from the tax agency’s Real Estate Market Observatory (OMI), based on leases registered in 202550.

Read these as yearly figures. OMI’s annual report gives average rents in euros per square meter per year, and only for eight main cities; it calls the per-meter figures indicative50. We divide by 12 for a monthly figure, by our arithmetic. Across Italy, the average across all lease types was €79.6 per m² a year, on an average home of 84.4 m²; for ordinary long-term leases it was €81.550.

Average rent per m² a year on ordinary long-term (4+4) leases registered in 2025, with our monthly conversion; average quoted home value per m² in 2025 (change on 2024); estimated average value of a home sold in 2025; population at January 1, 2025. Checked September 25, 2026.
CityRegionRent per m² a yearHome value per m²Average home soldPopulation
MilanLombardy€206.0 (€17.17 a month)€5,458 (+6.9%)€439,7001,365,698
FlorenceTuscany€167.0 (€13.92 a month)€2,872 (+2.1%)€283,700361,705
RomeLazio€162.2 (€13.52 a month)€2,886 (+3.4%)€270,2002,747,290
BolognaEmilia-Romagna€156.3 (€13.03 a month)€3,066 (+2.7%)€268,200390,151
TurinPiedmont€113.3 (€9.44 a month)€2,240 (+1.4%)€185,700853,196
NaplesCampania€91.8 (€7.65 a month)€2,109 (+0.1%)€200,500909,013
GenoaLiguria€87.1 (€7.26 a month)€1,924 (+0.3%)€180,400564,080
PalermoSicily€68.5 (€5.71 a month)€1,232 (+1.3%)€132,800628,693
VeronaVenetoNo city figure; Veneto average €75.2€2,229 (+10.1%)—255,039
CagliariSardiniaNo city figure; Sardinia average €68.3€1,928 (+3.1%)—146,692
LuccaTuscanyNo city figure; Tuscany average €93.1€1,656 (−0.3%)—89,002
LeccePugliaNo city figure; Puglia average €54.0€1,177 (+0.9%)—94,187

Sources: OMI Real Estate Report 2026 (rents; average value of a home sold, an OMI estimate); OMI regional statistics 2026 (home values: a valuation, not a sale price); ISTAT population, final figures505152. The report gives no average rent for Verona, Cagliari, Lucca or Lecce, so we show the regional average (OMI’s online database has zone-by-zone ranges)50.

Rent estimator

Estimate a Monthly Rent From Official Data

Choose one of the eight cities in OMI’s annual report and the size you need. The estimate multiplies the 2025 average rent per square meter a year by the floor area, divides by 12, and converts at the ECB reference rate of September 24, 2026 (€1 = $1.1367)5033.

An average of 2025 long-term leases across a whole city, not an offer; OMI calls these figures indicative. Add utilities and building fees if charged separately, and furniture if the home is unfurnished.

Short leases, and house prices

Transitory (short) leases averaged less per square meter a year in 2025 than long-term ones, from €166.9 in Milan to €64.0 in Palermo50. House prices rose 4.0% in the year to the second quarter of 2026 (new homes 5.0%, existing homes 3.7%), most in central Italy (5.1%) and least in the South and Islands (2.6%)53.

The rest of the monthly budget

Official data covers only some of the other lines; the rest depend on how you live. What we can pin down:

  • Prices in general. Consumer prices were 3.3% higher in August 2026 than a year before, up from 2.9% in July; core inflation was 1.5%. Energy was up 17.1%. Among the cities on this page, inflation was highest in Naples (4.0%) and Palermo (3.9%) and lowest in Florence (2.7%)28.
  • Electricity. Since July 1, 2024, the regulated “greater protection” service has been open only to vulnerable customers, such as people over 75; other households moved to the free market or to a transitional service that ends on March 31, 20271454. As a benchmark, the regulated price for a typical vulnerable customer (2,000 kWh a year, 3 kW) is 31.63 euro cents per kWh, taxes included, from July 1, 2026, and the typical bill rose 4.6% on the previous quarter54. By our reading, a newcomer who is not vulnerable will normally sign a free-market contract; compare offers against that benchmark.
  • Wages, for context. The average full-time adjusted salary in Italy was €33,523 in 202455. Contractual hourly wages were 2.4% higher in June 2026 than a year before, no longer outpacing inflation, ISTAT notes56. By our arithmetic, a year’s rent on 70 m² at the Milan average (€14,420) is 43% of that average salary; in Palermo (€4,795) it is 14%.
Public transit fares in five cities, as published by the operators. Checked September 25, 2026.
City (operator)Single-ride ticketMonthly passAnnual passNotes
Rome (Metrebus)57€1.50 (100 minutes)€35.00 (personal)€250.00Over-65 annual pass €120 to €150, depending on household means (ISEE)
Milan (ATM)58€2.20 (90 minutes)€39€330Over 65: €32.50 a month or €300 a year; under 27: €22 a month
Bologna (TPER)59€2.30 (75 minutes; €2.50 on board)€39 (transferable)€310 (personal)€340 for a transferable annual pass
Turin (GTT)6061€1.90 digital, €2.00 paper€38.00€310.00—
Lucca and other Tuscan capitals (Autolinee Toscane)6263€2.00 (70 minutes; 90 in Florence)€42.20€342.80We could not confirm Florence’s own pass prices

Build your own full budget, line by line and in both currencies, in the Relocation Planner workbook.

Healthcare and insurance

Public Care, Private Coverage and the Medicare Question

Who must register with the public health service

Non-EU residents with a permit for employed or self-employed work, family reasons or asylum must register with the national health service (SSN), and are treated on equal terms with Italian citizens1664. You register at the local health authority (ASL) with your permit (or post-office receipt), a self-certification of residence and your codice fiscale; the health card lasts as long as the permit and gives you a family doctor and free public hospital care64.

Elective residence: enroll voluntarily, or insure

Holders of an elective residence permit who do not work are on the Ministry of Health’s list of people who can enroll voluntarily49. Enrollment covers a calendar year (January 1 to December 31), cannot be split or backdated, is paid by F24 form, and gives all SSN services on the same terms as Italian citizens; it does not give a European health insurance card49.

You pay the same percentage as Italians on your previous year’s income from Italy and abroad, with a minimum of €2,000 a year (about $2,273 by our arithmetic)1633. The law lets the minimum rise each year with ISTAT’s consumer price index16. We could not verify the percentage bands or any ceiling in an official source, so ask the ASL for a quote before you budget. The alternative is an insurance policy valid in Italy16.

Check your consulate’s insurance rule. Chicago requires proof of overseas health insurance covering 100% of all medical expenses for the elective residence visa34; New York’s checklist for the same visa does not list health insurance18. Follow your own consulate, and keep your insurance in place until you are enrolled in Italy.

What you pay: the “ticket”

For specialist outpatient care you pay the tariff up to €36.15 per prescription, and one prescription can cover up to eight services of the same specialty; many regions add their own charges65. In the emergency department, a regional charge applies to visits closed as non-urgent (white code) that do not lead to admission; children under 14 are exempt65. There is no charge for family-doctor or pediatrician care or for hospital admissions65.

Waiting times

The national plan for 2026–2028, adopted on June 26, 2026, sets maximum waits by the priority class on your prescription: 72 hours (U), 10 days (B), 30 days for visits or 60 for diagnostic tests (D), and 120 days (P); planned admissions range from 30 days to 12 months66. If you turn down the first appointment offered, the guaranteed time no longer applies66. When the public system cannot meet the deadline, the care must be provided by a hospital doctor’s private practice or an accredited private provider, and you pay only the ticket, if one is due67.

For emergencies, call 112, the European emergency number, or 118 for medical emergencies; 118 is free and runs around the clock everywhere in Italy6869.

Medicare does not follow you

Medicare generally does not pay for care outside the United States, and Medicare drug plans do not cover prescriptions bought abroad70. Most Medigap plans include foreign travel emergency coverage, but it pays 80% after a $250 deductible, up to $50,000 in a lifetime, and only for emergencies that start in the first 60 days of a trip71. That is travel coverage, not coverage for living abroad.

Whether to keep paying the Part B premium ($202.90 a month in 2026) is a real decision: if you drop Part B and re-enroll later, the premium rises by 10% for each full 12-month period you could have been enrolled but were not, usually for life72. Decide with your whole plan in view.

Taxes for Americans

Two Tax Systems, and Three Regimes Worth Knowing

Moving to Italy adds a second tax system; it never removes the first. The United States taxes its citizens on worldwide income wherever they live73, and Italy taxes its residents on their worldwide income74. The treaty and the U.S. foreign tax credit decide who taxes what first. Italy also offers optional regimes for newcomers, each with conditions tied to the year you move. What follows is the map; the route through it is a job for a cross-border tax adviser.

When you become tax resident in Italy

Since January 1, 2024, you are resident for a tax year if, for most of it (183 days, or 184 in a leap year, counting fractions of a day), you have your civil-law residence or your domicile in Italy, or are physically present there375. Domicile now means the place of your main personal and family relationships, and being registered with a town hall’s population register creates a presumption of residence that you can rebut3. There is no split year: residence is decided for the whole calendar year, and the tax agency says a split year is recognized only under the treaties with Switzerland and Germany75.

Income tax rates for 2026

The national income tax (IRPEF) has three bands in 2026, after the Budget Law cut the middle rate from 35% to 33%37:

National income tax (IRPEF) bands, 2026. Add your region’s and town’s surcharges. Sources: TUIR article 11 and Law 199/2025, checked September 25, 2026.
Taxable income (€)Rate on this band
Up to 28,00023%
28,000 to 50,00033%
Over 50,00043%

The tax on €50,000 of taxable income is €13,700, plus 43% of anything above74. Above €200,000 of total income, certain deductions are cut by €440, offsetting the rate cut7. Regional and municipal surcharges come on top: each region and each town sets its rate within limits set by national law7677.

The regimes for newcomers

Optional tax regimes for people who move to Italy, 2026 rules. From January 1, 2027 they move into the new income tax code with the same amounts. Checked September 25, 2026.
RegimeWho it is forWhat you payHow longFrom 2027
7% for retirees with foreign pensionsPeople receiving foreign pensions who move to a qualifying southern town37% on all foreign-source income3The year of the move and the next 93Article 2471
Impatriate workersHighly qualified people who move to work mainly in Italy9Income tax on 50% of qualifying work income (40% with a minor child), up to €600,000 a year978The year of the move and the next 49Article 2251
Flat tax for new residentsPeople who move their tax residence to Italy after at least nine years out of ten abroad3€300,000 a year on foreign income, plus €50,000 per family member37Up to 15 years3Article 2461

The 7% regime for retirees in the South

If you receive foreign pensions and move to a town of up to 30,000 inhabitants (20,000 until April 7, 2026) in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or to a listed earthquake-zone town, you can pay a flat 7% on all your foreign-source income34. You must not have been tax resident in Italy in the previous five years, you must move from a country with an administrative cooperation agreement in force with Italy, and you elect in the return for the year you move3. The Agenzia delle Entrate’s 2026 return instructions say the cooperation countries include, besides European countries, every country with a tax treaty with Italy79; the United States has one80.

The impatriate regime: for people who move to work

For moves from tax year 2024, employment, similar and professional self-employment income earned in Italy is taxed on 50% of its amount, up to €600,000 a year, or 40% if you move with a minor child or have or adopt one during the regime978. You must not have been resident in Italy in the previous three tax years (six or seven with the same employer or group), commit to four years of residence, work mainly in Italy, and be highly qualified or specialized789. If you leave before four years, the benefit is clawed back, and EU de minimis state-aid limits apply9.

If you are retiring: the impatriate regime covers work income only9. For pensions, look at the 7% regime or the normal rates.

The flat tax for new residents: €300,000 a year

People who move their tax residence to Italy from January 1, 2026 can pay a flat €300,000 a year (about $341,010 by our arithmetic) on their foreign-source income (except gains on qualifying shareholdings sold in the first five years), plus €50,000 for each family member included31533. It was €100,000 for moves up to August 10, 2024, and €200,000 (€25,000 per family member) for moves after that date and up to December 31, 202581153.

  • You must not have been tax resident in Italy in at least nine of the previous ten years, and you need a favorable ruling (interpello) from the tax agency first3.
  • You can leave specific countries out, paying ordinary tax with foreign tax credits on income from them3.
  • The law says you elect in the tax return for the year of the move; the tax agency’s page also allows the return for the following year315. Treat the later date as agency practice, not law.
  • You pay in one installment by the income tax balance date, and the regime ends after 15 years at most315.
  • Holders do not file the foreign-asset section of the return (RW) and are exempt from IVIE and IVAFE, below3.

For a U.S. citizen, the flat tax does not change the U.S. return: the United States still taxes your worldwide income73.

The new income tax code from 2027

Legislative Decree 117/2026 replaces the current income tax act (TUIR) from January 1, 2027. The regimes keep their amounts under new numbers: the flat tax moves from article 24-bis to 246, the 7% regime from 24-ter to 247, the impatriate regime to 225, and the residence test stays at article 21.

Taxes on foreign assets: IVIE and IVAFE

  • IVIE is due on real estate abroad held by Italian residents, at 1.06% of its value. A home that is your main residence is exempt unless it is in a luxury category (0.4% with a €200 deduction), and foreign wealth-type taxes on the property are credited27.
  • IVAFE is due on financial assets abroad at 0.2% a year of market value (0.4% for assets in jurisdictions on Italy’s tax-haven list since 2024); foreign bank current and savings accounts pay a fixed €34.20 a year instead27. Ask your adviser how it applies to U.S. brokerage and retirement accounts.

Inheritance and gift tax

If the person who dies or makes the gift was resident in Italy, assets worldwide are taxed; if not, only assets in Italy82. Rates are 4% for a spouse and children or other direct-line relatives on the amount above €1,000,000 per heir, 6% for siblings above €100,000, 6% for other relatives and 8% for anyone else, and the same rates and allowances apply to gifts82.

Social Security, pensions and retirement accounts

The United States and Italy have an income tax treaty signed in 1999, with a protocol80. Its main points for Americans:

  • The saving clause lets the United States tax its citizens as if the treaty did not exist, except for listed benefits80.
  • U.S. Social Security paid to a resident of Italy is taxable only in Italy. For a U.S. citizen who is not also an Italian national, the saving clause lets the United States tax it too. For dual U.S.–Italian citizens living in Italy, only Italy taxes it8083.
  • 401(k), IRA and Roth IRA accounts, along with 403(b) and 457 plans, fall under the private pensions article: taxable only in the country where you live, with the saving clause preserving U.S. tax for citizens and relief given through the credit article8083.
  • U.S. government pensions are taxable only in the United States, unless you are both resident in and a national of Italy80.
  • Credits: the United States credits Italian tax, and Italy credits U.S. tax on U.S.-source income the treaty lets the United States tax; for U.S. citizens in Italy, the treaty sets the order of the credits. Italy gives no credit on income you chose to have taxed by a final Italian withholding tax80.

Social security contributions

The U.S.–Italy Social Security agreement, signed on May 23, 1973, has been in force since November 1, 1978, with a supplementary agreement signed on April 17, 19842084. A self-employed U.S. national who would otherwise be covered by both countries is covered only by the U.S. system, while a dual U.S.–Italian national can generally choose which country covers them; for employees, the SSA’s pamphlet sets out which country covers which case21. We could not verify Italy’s 2026 contribution rates, so get them from an Italian accountant or INPS.

What you still file in the United States

U.S. filings for citizens living abroad, tax year 2026. Sources: IRS and FinCEN, checked September 25, 2026.
WhatThe rule
Form 1040Due April 15; citizens living abroad get an automatic extension to June 15 (interest still runs from April 15)73.
Foreign Earned Income ExclusionUp to $132,900 of earned income for 2026. It does not cover pensions, Social Security or investment income8586.
Foreign Tax CreditClaim Italian tax paid on Form 1116; no credit on income you excluded87.
FBARRequired when your foreign accounts together exceed $10,000 at any time in the year88.
Form 8938 (FATCA)For taxpayers living abroad: over $200,000 at year end or $300,000 at any time (single); $400,000 and $600,000 (joint)89.

Your former U.S. state may still treat you as resident for its income tax, depending on your ties there; check with the state’s tax department before you leave. For U.S. tax preparation and planning, our sister brand eTaxNexus works with Americans abroad.

Questions to take to your tax adviser
  • In which year will I become tax resident in Italy?
  • Could the 7% regime, the impatriate regime or the flat tax apply to me, and what must I do in my first Italian return to elect it?
  • How will my Social Security, pensions, 401(k), IRA and Roth withdrawals be taxed in each country, and in what order do the credits apply?
  • What will IVIE and IVAFE cost on my U.S. home and accounts each year?
Renting and buying

Lease Rules and Purchase Taxes That Trip Up Newcomers

Renting: what the law says

  • Free-rent leases (“4+4”). At least four years, then renewed for four more; to end the lease at the second expiry, notice must be sent by registered letter at least six months before47.
  • Agreed-rent leases (“3+2”, canone concordato). At least three years, extended by right for two more at the first expiry47.
  • Transitory and student leases may be shorter, for particular needs47.
  • Leaving early. For serious reasons, a tenant may withdraw at any time with six months’ notice47.
  • Deposit. No more than three months’ rent, and it earns legal interest, paid yearly90.
  • Registration. A lease of more than 30 days in the year must be registered within 30 days, and landlord and tenant are jointly liable91. The law puts the duty on the landlord, and a side agreement for a higher rent than the registered one is void47.
  • Your landlord’s tax. A landlord may opt for a flat tax (cedolare secca) of 21% of the annual rent, or 10% on agreed-rent leases92.

Why registration matters to you. For the elective residence visa, New York and Chicago want proof that the lease is registered with the Agenzia delle Entrate1834. At those consulates, an unregistered lease does not meet the requirement.

Buying: the 2026 tax picture

A foreigner legally resident in Italy has the civil rights of an Italian citizen; where the law requires reciprocity, it is checked under implementing rules93. We could not verify how that check applies to Americans who buy before they become resident, so ask your notary before you sign. The taxes on the purchase9495:

Taxes on buying a home, 2026. Source: Agenzia delle Entrate. Checked September 25, 2026.
SituationRegistration taxMortgage and cadastral taxesVAT
From a private seller, not a first home9% (minimum €1,000)€50 + €50None
From a builder (VAT sale), not a first home€200€200 + €20010%; 22% for luxury categories A/1, A/8, A/9
First home, private seller2% (minimum €1,000)€50 + €50None
First home, builder (VAT sale)€200€200 + €2004%
  • Tax base. A private buyer purchasing from a private seller can ask the notary to apply registration tax to the cadastral value rather than the price; VAT sales are taxed on the price94.
  • First-home relief needs the home to be in the town where you live or, if you live elsewhere, a commitment in the deed to move your residence there within 18 months. Luxury categories are excluded, and you must own no other home in that town9697. If you already own a home bought with the relief, you now have two years, instead of one, to sell it96. Selling within five years triggers a clawback plus a 30% surcharge, unless you buy another main home within a year97.
  • Annual property tax (IMU). Your main home is exempt unless it is in luxury category A/1, A/8 or A/9 (base rate 0.5%, with a €200 deduction). Second homes and other buildings pay a base rate of 0.86%, which towns can raise to 1.06% (up to 0.08% more in some towns) or cut to zero22.

Vacation and short-term rentals

Every apartment rented to tourists or as a short-term rental needs a national identification code (CIN), shown outside the building and in every listing, plus working gas and carbon-monoxide detectors and fire extinguishers; operators running it as a business must file a notice (SCIA) with the town98. Fines run from €800 to €8,000 for a unit without a CIN, and €500 to €5,000 for not displaying it98. The optional flat tax on short-term rentals is 26%, or 21% for one unit you choose in your return; from 2026 the short-term rental regime covers at most two apartments, and beyond that the activity is presumed to be a business8. Check local rules before you buy with rental income in mind.

Where to live

Where to Look, by the Life You Want

Our suggestions start from official numbers: OMI rents and home values, ISTAT population and prices, and ISPRA climate normals for 1991–202050515299. They are starting points for a scouting trip, not verdicts. Summer 2026 ran hotter than those normals: 2.8°C above the 1991–2020 average on the Air Force network, the hottest on its record100.

Retirees on Foreign Pensions

The 7% regime is a small-town choice: it needs a town of up to 30,000 inhabitants in the South or in the listed earthquake zones of central Italy, and none of the cities in our table qualifies (Lecce, the smallest southern one, has 94,187 people). For a city, Lecce and Palermo have the lowest home values here, €1,177 and €1,232 per m².

Consider: small towns in Puglia, Sicily or Sardinia · Lecce · Palermo

Mild Winters

Of the stations with winter data, Cagliari is mildest: a January mean of 10.1°C (50°F) and winter lows averaging 5.9°C (43°F), ahead of Naples and Rome. In Milan, Turin and Verona, winter lows average around or below freezing.

Consider: Cagliari · Naples · Rome

City Life and Remote Work

Milan is the most expensive city here, at €206 per m² a year in rent and €5,458 per m² to buy. Bologna and Rome rent for about three-quarters of that, and Turin for €113.3, with monthly transit passes of €35 to €39 in all four.

Consider: Milan · Bologna · Rome · Turin

Budget First

Palermo (€68.5 per m² a year), Genoa (€87.1) and Naples (€91.8) have the lowest long-term rents of the eight cities in OMI’s annual report. Watch local prices too: Naples and Palermo had the highest inflation of the cities on this page in August 2026.

Consider: Palermo · Genoa · Naples

Climate normals 1991–2020 at ISPRA stations (AM: Air Force weather service). Monthly and annual means; summer average high is the June–August mean of daily maximums, winter average low the December–February mean of daily minimums. n/a: not available in the ISPRA table. Checked September 25, 2026.
Town and stationAverage yearJanuaryJulySummer average highWinter average lowRain per year
Rome
Roma/Urbe AM, 24 m		16.7°C (62°F)8.4°C (47°F)26.0°C (79°F)n/a4.1°C (39°F)728.0 mm (29 in)
Collegio Romano, city center
Milan
Milano/Linate AM, 103 m		14.0°C (57°F)3.3°C (38°F)24.6°C (76°F)29.6°C (85°F)−0.1°C (32°F)n/a
Naples
Napoli/Capodichino AM, 72 m		17.0°C (63°F)9.1°C (48°F)25.6°C (78°F)29.7°C (85°F)5.2°C (41°F)n/a
Turin
Torino/Caselle AM, 287 m		13.1°C (56°F)3.3°C (38°F)23.2°C (74°F)28.0°C (82°F)−0.8°C (31°F)n/a
Palermo
Palermo/Punta Raisi AM, 21 m		n/an/an/a28.7°C (84°F)n/an/a
Genoa
No station in the ISPRA table		n/an/an/an/an/an/a
Bologna
Bologna/Borgo Panigale AM, 49 m		14.2°C (58°F)3.3°C (38°F)25.2°C (77°F)30.4°C (87°F)0.1°C (32°F)n/a
Florence
Firenze/Peretola AM, 38 m		15.7°C (60°F)7.1°C (45°F)25.2°C (77°F)30.9°C (88°F)2.5°C (37°F)n/a
Verona
Verona/Villafranca AM, 68 m		13.7°C (57°F)3.2°C (38°F)24.4°C (76°F)29.3°C (85°F)−0.3°C (31°F)831.7 mm (33 in)
Villafranca Veronese station
Cagliari
Cagliari/Elmas AM, 5 m		17.4°C (63°F)10.1°C (50°F)25.8°C (78°F)30.8°C (87°F)5.9°C (43°F)n/a
Lecce
Lecce AM, 61 m		n/an/an/a31.6°C (89°F)n/a666.5 mm (26 in)
Lecce station, 51 m
Lucca
Lucca, 17 m		15.3°C (60°F)6.8°C (44°F)24.3°C (76°F)29.7°C (85°F)3.2°C (38°F)866.0 mm (34 in)
Pisa/San Giusto AM station

Rain figures come from a different station where noted. Source: ISPRA, climate normals 1991–202099.

Practical matters

The Paperwork to Plan For

Your codice fiscale

The codice fiscale is Italy’s tax code, 16 letters and numbers long46. From the United States, you apply to the Italian consular authorities; in Italy, you get it from the Questura when your permit is issued, or at a tax agency office by appointment, with a passport and visa46.

Registering your residence (anagrafe)

Once you hold a permit, you must register as a resident with your town hall40. The law sets a 20-day term for residence declarations; the registrar records yours within two working days, effective from the date you declared it, and if the town has not objected within 45 days, the registration stands48.

Bank accounts

Anyone legally staying in Italy or another EU country has the right to a basic account (conto di base), and in August 2026 the Bank of Italy clarified that this applies whatever the title or document proving your legal stay101. A bank may refuse only if you already have a payment account in Italy, the account is for business, or you are not legally staying, and it must refuse in writing within ten working days101. People with a gross pension of up to €18,000 a year pay only the €34.20 annual stamp duty101.

Driving

You may drive on a U.S. license until you have been resident in Italy for one year, carrying an International Driving Permit or an official Italian translation; after that, fines and withdrawal apply25. The U.S. Embassy says there is no agreement for reciprocal recognition of licenses between the United States and Italy, so you cannot exchange a U.S. license: residents must apply for an Italian license within a year of registering their residence, and take a written test, a driving test and a medical exam26.

Pets

For a dog, cat or ferret flying from the United States, the Ministry of Health lists the rules102:

  1. A microchip, then a rabies vaccination given after it, with a 21-day wait after a first vaccination. Italy does not use the EU exception for animals too young to be vaccinated102.
  2. No rabies antibody (titer) test: the United States is on the EU list in Annex II of Implementing Regulation 2026/636, which applies from April 22, 20266102.
  3. An EU animal health certificate issued by an official veterinarian102, no more than 10 days before arrival103. No tick or tapeworm treatment is needed for Italy102.
  4. No more than five pets per trip102, arriving through a travelers’ point of entry. The ministry’s list, dated January 2021, includes the airports of Rome, Milan, Florence, Pisa, Bologna, Turin, Naples, Palermo, Cagliari, Genoa, Verona and Brindisi; check it is still current104.

Shipping your household

Personal belongings enter free of customs duty if you have lived outside the EU for at least 12 months, have owned and used them for at least six months, and declare them within 12 months of moving, in one or more shipments; you may not lend, pledge, rent out or sell them for 12 months without telling customs. They may arrive up to six months early against a security. Alcohol, tobacco, commercial vehicles and work equipment are excluded105. Italy’s customs agency lists the national references for VAT and excise relief106; ask it or your mover which documents it wants before you ship.

Schools

Schooling is compulsory for at least ten years107. Foreign children have the right to education on the same terms as Italian children whatever their residence status, can enroll at any point in the school year, and normally join the class for their age108. Primary school runs from 6 to 11, lower secondary from 11 to 14 and upper secondary from 14 to 19; preschool (3 to 6) is not compulsory109.

Your U.S. services from Italy

  • The U.S. Embassy is in Rome, with Consulates General in Milan, Florence and Naples and Consular Agencies in Genoa, Palermo and Venice110.
  • The Federal Benefits Unit, which handles Social Security, VA and Medicare questions, has two offices: Rome for Northern and Central Italy, including Sardinia, and Naples for Southern Italy111.
Entry rules

Before the Visa: Visiting Under EES and ETIAS

As an American you can visit Italy without a visa for up to 90 days in any 180-day period across the Schengen area29. Since April 10, 2026, the EU’s Entry/Exit System (EES) records your entries and exits with fingerprints and a facial image instead of passport stamps, which lets border systems detect overstays automatically5. Once you hold an Italian residence permit or long-stay visa, you are not registered in the EES; you show the permit with your passport112.

ETIAS, the EU travel authorization for visa-free visitors, is not yet running and no start date has been announced; the EU says it will give several months’ notice113. When it starts it will cost €20 (free under 18 and over 70) and last three years or until your passport expires114115. Residence permit and long-stay visa holders will not need it115. The Schengen, EES and ETIAS section of our FAQ explains the 90/180 count.

Timeline

A Realistic Twelve Months

Built backwards from the rules above. Your own dates depend on appointment availability, on finding a home, and on how quickly U.S. documents arrive.

Months 12–9

Decide and test

Choose your route and read your consulate’s checklist. Ask a cross-border tax adviser whether a newcomer tax regime could apply. Plan a scouting trip.

Months 8–6

Book and find a home

Book your Prenot@mi appointment; slots open up to 180 days before departure. Get a codice fiscale, then sign and register a lease of at least a year, or buy. Start pet vaccinations if you have animals; a first rabies shot needs 21 days before travel.

Months 5–3

Build the file and apply

Gather income letters and tax returns, arrange insurance to your consulate’s standard, and order an FBI check if required. Apply in person and allow up to 90 days. Get moving quotes; duty-free belongings must have been owned and used for at least six months.

Months 2–0

Visa and move

Collect the visa and book travel. Arrange the pet health certificate, issued no more than 10 days before arrival, and fly into an airport on the pet entry list.

Month 1 after

Apply and settle in

Apply for your permit within eight working days of entry, enroll in the health service or keep your policy, and open a basic bank account.

Months 2–3 after

Register

Once the permit is issued, register your residence at the town hall. A permit takes 60 days on average, and the legal limit is 90.

Months 6–12 after

Renew, drive and file

Apply to renew a one-year permit at least 90 days before it expires. Your U.S. license stops being valid one year after you become resident. Put the Italian return (with any regime election), the U.S. return (June 15 abroad) and the FBAR on your calendar.

Questions

What Americans Ask Us About Italy

How much income do I need for Italy’s elective residence visa?

New York uses a figure of about €31,000 a year per person; the Ottawa and Paris consulates explain it as three times an amount set in a 2000 Interior Ministry directive, and Paris calls it only a starting point. Chicago and Los Angeles publish no figure. The income must be passive, such as pensions, annuities or property income, and you may not work on this visa.

Can I work remotely for a U.S. employer from Italy?

Yes, on the digital nomad and remote worker permit, if the work is highly qualified. You need at least €24,789 a year, which New York says must come from the remote work itself, six months’ experience, and a degree, a regulated-profession license or five years of higher professional experience. The permit lasts up to a year and is renewable.

Does Italy still have a golden visa?

Yes, but not for property. The investor visa needs €2 million in Italian government bonds, €500,000 in an Italian company or venture-capital fund, €250,000 in an innovative startup, or a €1 million philanthropic donation.

Can I still get Italian citizenship by descent?

Much less often. Since March 28, 2025, a person born abroad who holds another citizenship is treated as never having been Italian, unless they applied (to a consulate, a town hall or a court) by March 27, 2025, or had an appointment notified by that date; or a parent or grandparent holds, or held at death, only Italian citizenship; or a parent lived in Italy for two continuous years after becoming Italian and before the child’s birth or adoption. Children and grandchildren of someone Italian by birth can instead naturalize after two years of legal residence.

How long does it take to become an Italian citizen?

U.S. citizens need 10 years of legal residence, Italian at B1 or higher, sufficient income and no criminal record. The fee is €250, and the legal deadline for a decision is 24 months, extendable to 36.

What is Italy’s 7% tax for retirees?

People receiving foreign pensions who move to a town of up to 30,000 inhabitants in eight southern regions, or to listed earthquake-zone towns, can pay 7% on all foreign income for ten years. They must not have been tax resident in Italy in the previous five years and must come from a country with an administrative cooperation agreement with Italy. The Agenzia delle Entrate’s 2026 return instructions say that includes every country with a tax treaty with Italy, such as the United States.

What is the €300,000 flat tax?

People who move their tax residence to Italy from January 1, 2026, after at least nine of the previous ten years abroad, can pay €300,000 a year on their foreign income, plus €50,000 per family member, for up to 15 years, after a favorable ruling from the tax agency. It was €200,000 for moves after August 10, 2024, through the end of 2025, and €100,000 before.

Will Italy tax my Social Security and 401(k)?

Under the treaty, U.S. Social Security paid to a resident of Italy is taxable only in Italy, but the saving clause lets the United States also tax U.S. citizens who are not Italian nationals; for dual citizens living in Italy, only Italy taxes it. 401(k)s and IRAs fall under the private pensions article, taxable where you live, again subject to the saving clause. Have an adviser model the credits.

Can I use Italy’s public health service?

Work and family permit holders must register and are treated like Italian citizens. Elective residence holders who do not work can enroll voluntarily by calendar year, paying the same percentage of the previous year’s worldwide income as Italians, with a minimum of €2,000 a year.

Can I drive in Italy on my U.S. license?

For up to a year after you become resident, with an International Driving Permit or an official translation. There is no exchange agreement, so residents must get an Italian license within a year of registering, with a written test, a driving test and a medical exam.

Does Medicare cover me in Italy?

Generally no. Medicare does not usually pay for care outside the United States, and Medigap’s foreign travel emergency benefit covers only emergencies starting in the first 60 days of a trip, up to $50,000 in a lifetime. Decide carefully about Part B, since re-enrolling later adds 10% to the premium for each full 12-month period you could have been enrolled but were not.

Do I need to rent a home before I apply for the visa?

For elective residence, yes. New York and Chicago require a deed or lease in your name, registered with the Agenzia delle Entrate, and San Francisco a lease of at least one year; hotels and offers of hospitality are not accepted.

Sources

Every Figure on This Page, and Where It Comes From

We use official sources only: Italian law on Normattiva and in the Official Gazette, Italian ministries, agencies, consulates and public transit operators, the EU, and U.S. federal agencies. Each was read on the date shown. Where official sources differ, we say so in the text and show our arithmetic. If you spot something that has changed, email [email protected].

  1. Legislative Decree 117/2026: new consolidated income tax code, applying from January 1, 2027. Normattiva. Official page. Checked .
  2. Consolidated Immigration Act (Legislative Decree 286/1998), articles 5, 9, 26, 26-bis, 27, 27-quater and 29, versions in force September 2026. Normattiva. Official page. Checked .
  3. Consolidated Income Tax Act (TUIR), articles 2, 11, 24-bis and 24-ter, versions in force to December 31, 2026. Normattiva. Official page. Checked .
  4. Law 34/2026, article 26: 7% regime extended to towns of up to 30,000 inhabitants. Gazzetta Ufficiale. Official page. Checked .
  5. Entry/Exit System (EES). European Commission, Migration and Home Affairs. Official page. Checked .
  6. Implementing Regulation (EU) 2026/636: pet movements, Annex II. EUR-Lex. Official page. Checked .
  7. Law 199/2025, the 2026 Budget Law (Official Gazette no. 301, December 30, 2025, ordinary supplement 42). Gazzetta Ufficiale. Official page. Checked .
  8. Short-term rentals: tax rules and rules for intermediaries (guide, April 2026). Agenzia delle Entrate. Official page. Checked .
  9. Legislative Decree 209/2023, article 5: impatriate workers regime. Normattiva. Official page. Checked .
  10. Citizenship Law, article 3-bis: limits on citizenship by descent (version in force from May 24, 2025). Normattiva. Official page. Checked .
  11. Citizenship Law, article 9: naturalization, including the two-year route for children and grandchildren of Italians by birth (version in force from May 24, 2025). Normattiva. Official page. Checked .
  12. Elective residency visa. Consulate General of Italy, Los Angeles. Official page. Checked .
  13. Interior Ministry decree of February 29, 2024: entry and stay of digital nomads and remote workers (Official Gazette no. 79, April 4, 2024). Gazzetta Ufficiale. Official page. Checked .
  14. End of regulated electricity prices for households. ARERA, Energy Regulatory Authority. Official page. Checked .
  15. Option for new residents (flat tax): general information. Agenzia delle Entrate. Official page. Checked .
  16. Consolidated Immigration Act, article 34: health service registration and the €2,000 minimum contribution. Normattiva. Official page. Checked .
  17. National visa for elective residence (legal basis of the income figure). Embassy of Italy, Ottawa. Official page. Checked .
  18. Elective residency visa requirements. Consulate General of Italy, New York. Official page. Checked .
  19. Digital nomad and remote worker visa. Consulate General of Italy, New York. Official page. Checked .
  20. Status of totalization agreements. Social Security Administration. Official page. Checked .
  21. U.S.–Italy Social Security agreement. Social Security Administration. Official page. Checked .
  22. Law 160/2019, article 1, paragraphs 738 to 783: municipal property tax (IMU). Normattiva. Official page. Checked .
  23. Elective residency visa checklist (PDF). Consulate General of Italy, San Francisco. Official page. Checked .
  24. Citizenship Law (Law 91/1992), articles 3-bis, 5, 9, 9.1, 9-bis, 9-ter and 14, consolidated. Normattiva. Official page. Checked .
  25. Highway Code, article 135: driving on a non-EU license. Normattiva. Official page. Checked .
  26. Transportation and driving in Italy. U.S. Embassy and Consulates in Italy. Official page. Checked .
  27. Decree-Law 201/2011, article 19: IVIE and IVAFE on foreign property and financial assets. Normattiva. Official page. Checked .
  28. Consumer prices, August 2026, final data (September 16, 2026). ISTAT. Official page. Checked .
  29. Entry and exit requirements for non-EU nationals (90 days in any 180-day period). Your Europe, European Union. Official page. Checked .
  30. Visas: general information and Prenot@mi appointments. Consulate General of Italy, New York. Official page. Checked .
  31. Visa fees in U.S. dollars, October 1 to December 31, 2026. Embassy of Italy, Washington. Official page. Checked .
  32. Elective residence visa: the income figure as a starting point, and the €116 fee. Consulate General of Italy, Paris. Official page. Checked .
  33. Euro foreign exchange reference rates (USD, September 24, 2026). European Central Bank. Official page. Checked .
  34. Elective residence (national long-term visa). Consulate General of Italy, Chicago. Official page. Checked .
  35. Self-employment visa. Consulate General of Italy, Chicago. Official page. Checked .
  36. Investor visa checklist (PDF). Consulate General of Italy, San Francisco. Official page. Checked .
  37. Italia Startup Visa (national long-term visa). Consulate General of Italy, Chicago. Official page. Checked .
  38. Consolidated Immigration Act, article 28: right to family unity, including the two-year stay rule (version in force from December 11, 2024). Normattiva. Official page. Checked .
  39. Circular 153 of December 19, 2025, attachment 2: amounts of pensions and benefits for 2026, provisional values (table B, assegno sociale). INPS, National Social Security Institute. Official page. Checked .
  40. Visa for elective residence (Visto per Italia portal). Ministry of Foreign Affairs (MAECI). Official page. Checked .
  41. Residence permit: issue, fees and average processing time. Polizia di Stato. Official page. Checked .
  42. EU long-term residence permit. Polizia di Stato. Official page. Checked .
  43. Citizenship by naturalization through residence in Italy: ten years of legal residence, sufficient income, no criminal record. Embassy of Italy, Belgrade (Ministry of Foreign Affairs). Official page. Checked .
  44. Citizenship Law, article 14: minor children of new citizens (version in force from May 24, 2025). Normattiva. Official page. Checked .
  45. How to schedule an appointment. Consulate General of Italy, Chicago. Official page. Checked .
  46. Tax identification number (codice fiscale) for foreign citizens. Agenzia delle Entrate. Official page. Checked .
  47. Law 431/1998 on residential leases, articles 2, 3, 5 and 13. Normattiva. Official page. Checked .
  48. Decree-Law 5/2012, article 5: change of residence in real time. Normattiva. Official page. Checked .
  49. Healthcare for non-EU citizens in Italy: voluntary registration. Ministry of Health. Official page. Checked .
  50. Real Estate Report 2026: the residential sector (OMI and ABI, May 21, 2026), tables 53, 54 and 57. Agenzia delle Entrate, Real Estate Market Observatory (OMI). Official page. Checked .
  51. OMI regional statistics 2026, table 8: average quoted value per provincial capital (one report per region). Agenzia delle Entrate, Real Estate Market Observatory (OMI). Official page. Checked .
  52. Resident population at January 1 (data warehouse, dataflow 22_289). ISTAT. Official page. Checked .
  53. House prices, 2nd quarter 2026, provisional (September 17, 2026). ISTAT. Official page. Checked .
  54. Electricity price for vulnerable customers, 3rd quarter 2026 (June 25, 2026). ARERA, Energy Regulatory Authority. Official page. Checked .
  55. Average full-time adjusted salary per employee, Italy (nama_10_fte). Eurostat. Official page. Checked .
  56. Contractual wages, April–June 2026 (July 29, 2026). ISTAT. Official page. Checked .
  57. Metrebus Lazio fares, including Rome. Trenitalia. Official page. Checked .
  58. ATM fares, January 2026. ATM, Milan transit company. Official page. Checked .
  59. Fares. TPER, Bologna transit company. Official page. Checked .
  60. Passes. GTT, Turin transit company. Official page. Checked .
  61. Tickets and carnets. GTT, Turin transit company. Official page. Checked .
  62. Urban ticket for provincial capitals. Autolinee Toscane. Official page. Checked .
  63. Urban passes. Autolinee Toscane. Official page. Checked .
  64. Healthcare for non-EU citizens in Italy: compulsory registration. Ministry of Health. Official page. Checked .
  65. Co-payments (ticket) and exemptions. Ministry of Health. Official page. Checked .
  66. National plan for waiting lists 2026–2028. Ministry of Health. Official page. Checked .
  67. Waiting lists: what Decree-Law 73/2024 changed. Ministry of Health. Official page. Checked .
  68. The 118 number and the European emergency number 112. Ministry of Health. Official page. Checked .
  69. Emergency number 112. Your Europe, European Union. Official page. Checked .
  70. Travel outside the U.S. Medicare.gov. Official page. Checked .
  71. Medicare coverage outside the United States (Product 11037, April 2026). Medicare.gov. Official page. Checked .
  72. Avoid late enrollment penalties. Medicare.gov. Official page. Checked .
  73. U.S. citizens and resident aliens abroad. Internal Revenue Service. Official page. Checked .
  74. IRPEF rates and calculation. Agenzia delle Entrate. Official page. Checked .
  75. Pensioners coming from other EU countries: tax residence. Agenzia delle Entrate. Official page. Checked .
  76. Regional IRPEF surcharge. Ministry of Economy and Finance, Finance Department. Official page. Checked .
  77. Municipal IRPEF surcharge. Ministry of Economy and Finance, Finance Department. Official page. Checked .
  78. Impatriate workers (Legislative Decree 209/2023): general information. Agenzia delle Entrate. Official page. Checked .
  79. Redditi PF 2026, Fascicolo 2, instructions (updated May 13, 2026), quadro RM section II-B: the 7% option and cooperation countries. Agenzia delle Entrate. Official page. Checked .
  80. United States–Italy income tax convention (1999) and protocol. U.S. Department of the Treasury. Official page. Checked .
  81. Tax incentives for people who move their residence to Italy. Agenzia delle Entrate. Official page. Checked .
  82. Inheritance and Gift Tax Act (Legislative Decree 346/1990), articles 2, 7 and 56. Normattiva. Official page. Checked .
  83. Technical explanation of the U.S.–Italy income tax convention. U.S. Department of the Treasury. Official page. Checked .
  84. U.S. international social security agreements: overview. Social Security Administration. Official page. Checked .
  85. Figuring the foreign earned income exclusion. Internal Revenue Service. Official page. Checked .
  86. Foreign earned income exclusion: what is foreign earned income. Internal Revenue Service. Official page. Checked .
  87. Foreign tax credit. Internal Revenue Service. Official page. Checked .
  88. Report of Foreign Bank and Financial Accounts (FBAR). FinCEN, U.S. Treasury. Official page. Checked .
  89. Do I need to file Form 8938? Internal Revenue Service. Official page. Checked .
  90. Law 392/1978, article 11: security deposit. Normattiva. Official page. Checked .
  91. Lease contracts: ordinary regime and registration. Agenzia delle Entrate. Official page. Checked .
  92. Cedolare secca: the flat tax on rental income. Agenzia delle Entrate. Official page. Checked .
  93. Consolidated Immigration Act, article 2: civil rights of foreigners. Normattiva. Official page. Checked .
  94. Buying a home: taxes and reliefs. Agenzia delle Entrate. Official page. Checked .
  95. Buying a home: taxes and tax reliefs (guide, October 2025). Agenzia delle Entrate. Official page. Checked .
  96. First-home purchase relief. Agenzia delle Entrate. Official page. Checked .
  97. Registration Tax Act (Presidential Decree 131/1986), tariff part I, article 1 and note II-bis. Normattiva. Official page. Checked .
  98. Decree-Law 145/2023, article 13-ter: short-term rentals and the national code (CIN). Normattiva. Official page. Checked .
  99. Climate normals in Italy, 1991–2020 (Valori climatici normali). ISPRA, Institute for Environmental Protection and Research. Official page. Checked .
  100. Summer 2026, the hottest on record for the Air Force weather network. Aeronautica Militare, Meteorological Service. Official page. Checked .
  101. The basic account: who it is for and when it can be free (September 24, 2026). Bank of Italy. Official page. Checked .
  102. Traveling to Italy with pets. Ministry of Health. Official page. Checked .
  103. Traveling with pets in the EU. Your Europe, European Union. Official page. Checked .
  104. Travelers’ points of entry for pets (list, January 2021). Ministry of Health. Official page. Checked .
  105. Council Regulation (EC) 1186/2009: relief from customs duty (personal property). EUR-Lex. Official page. Checked .
  106. Customs reliefs (franchigie doganali). ADM, Customs and Monopolies Agency. Official page. Checked .
  107. Ministerial Decree 139/2007: ten years of compulsory schooling. Normattiva. Official page. Checked .
  108. Presidential Decree 394/1999, article 45: schooling of foreign minors. Normattiva. Official page. Checked .
  109. How the school system works. Ministry of Education and Merit. Official page. Checked .
  110. U.S. Embassy and Consulates in Italy. U.S. Embassy and Consulates in Italy. Official page. Checked .
  111. Federal Benefits Unit. U.S. Embassy and Consulates in Italy. Official page. Checked .
  112. Entry/Exit System fully operational from 10 April 2026: who is exempt. European Commission, Migration and Home Affairs. Official page. Checked .
  113. ETIAS, the EU travel authorization for visa-free visitors. European Commission, Migration and Home Affairs. Official page. Checked .
  114. Commission Delegated Regulation (EU) 2025/1411: ETIAS fee of €20. EUR-Lex. Official page. Checked .
  115. Regulation (EU) 2018/1240 establishing ETIAS. EUR-Lex. Official page. Checked .

General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Rules and costs change; check the official sources above and speak to a qualified professional before you act. Next scheduled review: December 2026.

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