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The short answer
The impatriati regime (art. 5 of legislative decree 209/2023) applies to people who move their tax residence to Italy from 2024: 50% of employment or self-employment income produced in Italy is exempt (60% with a minor child), up to €600,000 a year. You must not have been Italian tax resident for at least three of the previous tax periods (six or seven if returning to the same employer or group), hold a high qualification, work mainly in Italy and stay resident for at least four years. The conditions summarised contain no nationality test.
What the regime is
Italy has offered tax relief to workers who move there for years. The current version, for people who moved their tax residence to Italy from 1 January 2024, is in art. 5 of legislative decree 209/2023. People who registered by 31 December 2023 stay under the older rules of art. 16 of legislative decree 147/2015. The figures below are from Fiscomania's April 2026 checklist of the new regime.
The benefit
- Exempt share
- 50% of qualifying income produced in Italy; 60% with at least one minor child (including a foster child)
- Annual cap
- €600,000 of income covered
- Income covered
- Employment, income treated as employment, and self-employment
- Duration
- Fiscomania refers to five years of the regime; check the statute for the exact period
- Extension
- No extension available for those who moved from 2024
The conditions
- Prior non-residence: not Italian tax resident in the 3 tax periods before the move if you join a new employer or start self-employment; 6 if you return to the same employer or group you worked for abroad without having worked for it in Italy before; 7 if you had already worked for that employer or group in Italy before leaving.
- High qualification or specialisation, by reference to legislative decrees 108/2012 and 206/2007: in Fiscomania's summary, a degree of at least three years or a post-graduate qualification, the requirements for a regulated profession in Italy, or a higher qualification recognised in the home country. Self-certification alone is not enough; keep the documents.
- Work carried out mainly in Italy, which the checklist reads as more than half of the income produced there.
- A commitment to stay tax resident in Italy for at least four years.
Can a Nigerian use it?
The conditions above are about tax residence history, qualifications and where the work is done. None of them, as Fiscomania summarises them, is a citizenship test, and the article does not address nationality at all. On that reading, a Nigerian engineer, doctor or software developer moving to Italy can qualify on the same terms as anyone else. Two practical points matter more for a Nigerian applicant than for an EU one:
- You need the right to work in Italy first, normally a work permit and permesso di soggiorno. The tax regime does not give any immigration status.
- Proving the qualification may require Nigerian degree certificates legalised and translated (see using Nigerian certificates in Italy and sworn translation).
Because the regime applies from the year you become tax resident, the timing of arrival matters: see when you become tax resident in Italy. Someone who was in Italy before (for study, for example) should check how many of the previous tax periods they were resident.
Worked example (illustrative)
A Lagos-trained engineer moves to Milan in February 2026, with a degree and a new employer, and has a child under 18. Her gross salary is €60,000. With the child, 60% is exempt, so €24,000 (40%) is taxable income for IRPEF. Without the child, €30,000 would be taxable. Payroll applies this once she asks her employer in writing, according to Fiscomania. Actual tax depends on IRPEF bands, surcharges and deductions; the arithmetic here only shows how the exemption works.
Common questions from Nigerian applicants
Is a Nigerian HND or a degree from a Nigerian university enough? The checklist speaks of a degree of at least three years, a post-graduate qualification, or a higher qualification recognised in the home country, so Nigerian qualifications are not excluded, but the employer and ultimately the Agenzia delle Entrate must be satisfied that yours meets the test. A formal recognition or comparability statement for the qualification, obtained through the usual Italian channels, makes the file stronger. Does a period studying in Italy count against you? It can, if you were registered as resident for most of those years; count each tax period separately. Can a freelancer with a partita IVA use it? Self-employment is covered, but Fiscomania flags the partita IVA set-up as a point to check.
If you move your tax residence out of Italy before four years, the benefit ends and the tax saved is recovered with interest, without administrative penalties. If the Agenzia delle Entrate finds a condition was never met, it recovers all the tax with penalties of up to 70% plus interest. Plan any return to Nigeria with this in mind (see moving back to Nigeria).
What to check first
- Count your Italian tax residence periods in the last seven years.
- Gather degree certificates or professional qualifications, legalised and translated.
- Confirm the job is mainly carried out in Italy.
- Ask your employer to apply the regime in payroll, in writing.
- Check whether you plan to stay four years.
Where Pryme fits
A move to Italy often means running euro and naira side by side for a while. A Pryme account holds both, and Send covers family support at home. This is information, not tax or immigration advice.
Questions people ask
Can non-EU citizens use the impatriati regime?
The conditions summarised in current guidance concern prior non-residence, qualifications, work mainly in Italy and a four-year stay, not nationality. You still need the right to work in Italy.
How much tax does the impatriati regime save?
50% of qualifying income produced in Italy is exempt, or 60% with a minor child, up to €600,000 a year.
How long must I have lived outside Italy?
At least three tax periods for a new employer or self-employment, six or seven if you return to the same employer or group.
What happens if I leave Italy within four years?
The benefit ends and the tax saved is recovered with interest, without administrative penalties.
Sources
- Fiscomania: Regime impatriati, check list per verificare i requisiti (1 Apr 2026) · accessed Oct 2026
- EC News: Residenza fiscale delle persone fisiche, nuovi criteri e recenti chiarimenti della prassi (5 Feb 2025) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.