Italy: Tax incentive for certain immigrant workers | KPMG | GLOBAL

Italy: Tax incentive for certain immigrant workers

Italy: Tax incentive for certain immigrant workers

Guidance has been issued to implement a tax break—30% of employment income is exempt from the individual income tax (IRPEF)—made available for certain workers who move to Italy. The tax exemption is available for a five-year period.


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A decree from the Ministry of Finance describes the criteria for eligibility for the tax incentive. In general, the incentive is available for certain EU and non-EU workers employed by Italian companies. 


Read a June 2016 report [PDF 183 KB] prepared by the KPMG member firm in Italy

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