Analysis of the 2026 Italian High-Net-Worth Individual (HNWI) Flat Tax Regime

Last Updated: Feb 17, 2026

Summary

This report examines the 2026 Italian Budget Law, specifically focusing on the significant updates to the High-Net-Worth Individual (HNWI) flat tax regime. For new residents entering the program after January 1, 2026, the annual substitute tax on foreign-source income increases to €300,000, while existing beneficiaries are protected by non-retroactivity clauses. This fiscal framework aims to attract global capital by offering a fifteen-year period of tax certainty, including exemptions from wealth and inheritance taxes on international assets. The analysis also explores the technical requirements for tax residency, the exclusion of certain qualified shareholdings, and the strategic integration with investor visas. Ultimately, this system positions Italy as a premier destination for wealth preservation amidst a shifting European tax landscape.

Read the full report "Italy's 2026 HNWI Flat Tax Regime" (Feb. 2026, 11 Pages, PDF Format)

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