Italy has turned tax incentives into an art form: half your work income tax-free for five years, a €300,000 flat tax for the globally wealthy, 7% for pensioners who pick a southern village. And then there’s the food. This guide is about the practical side: permits, registrations, the bank, the flat and your first 90 days.
It’s general information as of September 2026, not advice. For the tax detail (impatriate regime, IRES and IRAP, dividends, worked examples) see our Italy country guide.
Which permit fits you#
| Route | Who it’s for | Key requirement |
|---|---|---|
| Anagrafe registration | EU, EEA and Swiss citizens | Register with the comune after three months; show work, self-employment or sufficient resources plus health cover |
| Digital nomad visa | Highly qualified non-EU remote workers, employed or self-employed outside Italy | Income of about €28,000 a year (three times the health-charge exemption threshold), health insurance, accommodation |
| Elective residence visa | Non-EU people living on passive income | Stable passive income (consulates expect about €31,000 a year for a single person); no work of any kind |
| Investor visa | Non-EU investors | Qualifying investment, for example €250,000 in an innovative startup, €500,000 in an Italian company or €2 million in government bonds |
| Self-employment or work visa | Non-EU freelancers, founders and employees | Quota system (decreto flussi) and consulate procedure; slow and paper-heavy |
EU citizens have it easiest: register with the comune and you’re done with immigration.
Non-EU applicants always start at an Italian consulate, then have eight days after arrival to request the permesso di soggiorno. Our digital nomad visa guide compares Italy with other programmes.
Your first 90 days#
From boarding pass to tax resident
Before you go: pick the route, the regime and the town
Decide how you’ll qualify (EU registration, visa) and which tax regime you’re aiming for, because some dictate where you live. The 7% regime only works in small southern towns; the flat tax works anywhere. Milan for business, Rome for everything else, Bologna and Turin for value, the south for sun and low rents. If you’re leaving Germany, work through our leaving Germany checklist first.
Before you go: codice fiscale and paperwork
You can get a codice fiscale at an Italian consulate before you move or at any Agenzia delle Entrate office afterwards; it’s free. Collect apostilled certificates and have them translated into Italian. Non-EU applicants apply for their visa at the consulate.
Week 1: permesso di soggiorno (non-EU)
Within eight days of arrival, non-EU visa holders request their residence permit: pick up the application kit at a post office with a “Sportello Amico” counter, send it, then attend the Questura appointment for fingerprints.
Week 1: flat and lease
Sign a written lease in your own name. The landlord must register it with the Agenzia delle Entrate within 30 days. A registered lease is what the comune, the bank and the Questura want to see.
Month 1: anagrafe registration
Apply for registration at your comune’s registry office with ID, lease and proof of work or resources plus health cover. The municipal police usually visit to check you live there. This registration matters for tax: it creates a presumption of Italian tax residency.
Month 1: health service (SSN)
Employees and self-employed people register with the local health authority (ASL) and choose a family doctor. Non-EU residents without work, such as elective residence holders, can join voluntarily for an annual fee of at least €2,000 (as of 2024 rules); EU citizens without work usually rely on private cover or an S1 form. Nomads need private insurance.
Month 1 to 3: bank account
Intesa Sanpaolo, UniCredit, BPER, Fineco and others will ask for ID, codice fiscale, proof of address, source of funds and often your permesso or anagrafe certificate. Expect paperwork and a visit. Keep your old EU account and an e-money account running meanwhile; see offshore banking.
Month 3: tax regime and day log
If you’re aiming for the impatriate regime, the €300,000 flat tax or the 7% pensioner regime, line up the conditions and the timing now: most are elected in the tax return for the year you move. Start a day log from day one; our day tracker does it for you.
Month 3: driving licence
EU licences stay valid. Non-EU licences work for one year after you take up residence. If your country has a conversion agreement with Italy, convert within that year; otherwise you’ll need the full Italian tests.
After year-end: tax residency certificate
Your old country will want proof. Request a tax residence certificate from the Agenzia delle Entrate, submitted online through its reserved area or at an office. It’s valid for six months, so time it for when you need it.
Finding a flat#
Rents are our estimate as of September 2026 for long-term, furnished or semi-furnished flats in decent areas. They are not official statistics; central Milan and historic Rome sit well above these ranges.
| City | 1-bedroom | 2–3 bedrooms |
|---|---|---|
| Milan | €1,100–1,600 | €1,500–2,800 |
| Rome | €900–1,400 | €1,300–2,300 |
| Bologna | €850–1,200 | €1,100–1,700 |
| Naples | €650–950 | €850–1,400 |
| Small southern towns | €350–650 | €450–900 |
Italian leases are long by design: typically four years plus four (free market) or three plus two (agreed rent), with notice rules that protect tenants.
- Deposit. Capped by law at three months’ rent; two to three is common.
- Agents. Agency fees are often 10–15% of one year’s rent, paid by the tenant. Ask before you view.
- Registration. Insist on a registered lease. An unregistered one can’t be enforced and won’t help your anagrafe application.
- Cedolare secca. Many landlords opt for this flat rental tax regime, which freezes rent increases. Nice for you; ask which regime applies.
What it costs per month#
Estimate as of September 2026, based on our own research and typical asking prices; not official statistics. Single in a 1-bedroom, couple in a 2-bedroom.
| Item | Single | Couple |
|---|---|---|
| Rent (Milan) | €1,100–1,600 | €1,500–2,300 |
| Utilities (electricity, gas, water, waste tax) | €130–250 | €180–340 |
| Mobile and internet | €35–55 | €50–75 |
| Groceries | €350–500 | €650–900 |
| Health (SSN voluntary fee or private cover) | €50–170 | €100–340 |
| Transport | €40–150 | €80–250 |
| Eating out and other | €300–600 | €500–1,000 |
| Total, Milan | €2,005–3,325 | €3,060–5,205 |
| Total, Rome | €1,805–3,125 | €2,860–4,905 |
| Total, Naples | €1,555–2,675 | €2,410–4,305 |
The Rome and Naples totals swap in the lower rents (Rome couple: €1,300–2,000) and leave the rest roughly the same. If you work in Italy, SSN comes through your contributions instead of a fee.
Documents to bring#
What goes in the folder
Tick them off – your progress is saved in this browser only.
Valid for the whole period you apply for. Non-EU applicants need a passport and the national visa.
From a consulate before you go or an Agenzia delle Entrate office on arrival.
Birth and marriage certificates, children’s birth certificates. Translated into Italian.
Required for most non-EU visas.
Employment contract, client contracts, pension statements or bank statements, depending on the route.
Private cover for anyone not (yet) in the SSN, including family members.
For the flat tax, the impatriate or the 7% regime: evidence of where you were tax resident in the relevant earlier years.
Banks will ask where your money comes from. Tax returns, sale contracts and payslips save weeks.
Needed for the anagrafe, the permesso, the bank and your tax residency.
Common traps#
Where moves to Italy go wrong
Assuming you qualify for the €300,000 flat tax.
You must not have been Italian tax resident in nine of the last ten years. It covers foreign income only (Italian income is taxed normally), costs €300,000 a year for moves from 2026 plus €50,000 per family member, and runs for up to 15 years. You elect it in your return; a ruling from the tax authority is optional but common.
Picking the wrong town for the 7% regime.
It needs foreign pension income, no Italian tax residency in the previous five years, a move from a country with a tax cooperation agreement with Italy, and a new home in a qualifying municipality: since 7 April 2026 up to 30,000 inhabitants (previously 20,000) in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or listed small earthquake-hit towns in central Italy. It lasts ten years.
Registering in the anagrafe “just for convenience”.
It creates a presumption of Italian tax residency. Since 2024, physical presence for most of the year counts too, and any part of a day counts as a full day.
Missing the eight-day permesso deadline.
Non-EU visa holders must request the permesso di soggiorno within eight days of arrival. Late applications cause trouble.
Unregistered leases and cash rent.
No registration, no enforceable lease and no proof for the comune.
Leaving the licence exchange too late.
Non-EU licences stop being valid one year after you take up residence, and conversion (where available) must happen within that year.
Taxes and days#
The tax side deserves its own reading. Our tax residency guide explains how Italy’s tests interact with your old country and why a treaty tie-breaker can still pull you back. For the bigger picture of what moving does to your taxes, see taxes when moving abroad.
This guide is general information, not tax or legal advice. Want your move and your company set up to work together? Book a strategy session, or compare Italy with other options in the Jurisdiction Finder.
FAQ#
Do EU citizens need a visa to move to Italy?
No. After three months, register with the comune’s anagrafe, showing work, self-employment or sufficient resources plus health cover.
How do I get a codice fiscale?
At an Italian consulate before you move or at an Agenzia delle Entrate office in Italy. It’s free and usually issued on the spot.
Who qualifies for the 7% pensioner regime?
Recipients of a foreign pension who weren’t Italian tax resident in the previous five years, move from a country with a tax cooperation agreement and settle in a qualifying small town in the south (up to 30,000 inhabitants since April 2026) or a listed earthquake-hit town in central Italy.
Can I join the Italian health service?
Employees and self-employed people are enrolled through the ASL. Non-EU residents without work can join voluntarily for at least €2,000 a year; others use private insurance.
How do I prove Italian tax residency to my old country?
Request a tax residence certificate from the Agenzia delle Entrate, online through its reserved area or at an office. It’s valid for six months.
Can I drive with my foreign licence?
EU licences stay valid. Non-EU licences work for one year after you take up residence; convert within that year if your country has an agreement with Italy, otherwise take the Italian tests.
Sources#
- Agenzia delle Entrate – English portal
- Agenzia delle Entrate – Tax residence certificate against double taxation
- Agenzia delle Entrate – Circular 20/2024 on tax residence of individuals (English)
- Ministry of Foreign Affairs – Visa for Italy
- Ministry of Foreign Affairs – Driving licence
- PwC Worldwide Tax Summaries – Italy, residence
- PwC Worldwide Tax Summaries – Italy, personal income tax
- Gazzetta Ufficiale – official journal (Budget Law 2026; Law 34/2026)
- Eutekne – 7% regime extended to towns under 30,000 inhabitants
- Your Europe – Registering residence abroad
