Italy Advances 2026 Proposal for Digital Nomad Tax Incentive

Italy is preparing to introduce a new tax incentive tailored for digital nomads, marking the next phase of its effort to attract globally mobile professionals.

The proposed Digital Nomad Tax Bonus aims to provide fiscal advantages for remote workers relocating to Italy, addressing a key gap left by the country’s current relocation tax framework, the 2025 Impatriati Regime.

Digital Nomad Visa and Current Tax Regime

Italy’s Digital Nomad Visa allows non-EU professionals to live in Italy while working remotely for foreign employers or clients.

Applicants must show a stable income, valid health insurance, accommodation in Italy, and at least six months of professional experience.

However, the 2025 Impatriati Regime excludes many digital nomads. It requires three years of prior foreign tax residency, a university degree or “highly skilled” status, and applies only to employment or professional income earned mainly in Italy.

The Proposed Digital Nomad Tax Bonus

Lawmakers are now reviewing an amendment that would establish a dedicated tax benefit for individuals relocating under the Digital Nomad Visa.

While details are still being finalized, the proposal may include:

• Reduced income tax rates for remote workers
• Flexible eligibility based on profession or income level
• Defined duration of tax relief aligned with visa validity

The measure would bridge the gap between Italy’s immigration and tax systems, creating a more cohesive framework for attracting global talent.

What Comes Next

A draft of the proposal is expected in 2026. If enacted, Italy would join a growing list of countries offering both visa and tax incentives for digital nomads.

The initiative highlights Italy’s commitment to strengthening its competitiveness and positioning itself as one of Europe’s most appealing destinations for remote professionals.