In this post we will talk about a new attractive opportunity that Italy grants to AI experts from the US and from other Countries: to move to Italy and to apply for an important Tax Break, the Regime Impatriati.
In fact, AI Experts are now eligible for Tax Break Impatriati: let's see together the detail of this important news.
1. TAX BREAK IMPATRIATI
We've already written several times on the important topic of the Tax Break Impatriati; you can find some resources here:
In a few words, Tax Break Impatriati grants an abatement of 50% of the taxable income for 5 years.
The income must come from employment and self-employment: incomes from other sources are not reduced within this Tax Break -Impatriati.
A reduction of 50% of the taxable income means a reduction of almost 70% of the taxes paid in Italy: this is due to the fact that the taxation is with progressive tax rates.
MAIN CHARACTERISTICS OF THE TAX BREAK IMPATRIATI
Abatament of taxable income by 50%
This abatament can be applied only to the following incomes:
- employment income;
- self-employed income.
Abatament of taxable income is increased from 50% to 60%.
If you have at least a child who moves with you in Italy:
The 60% applies when the US Citizen moves to Italy with at least a child under 18, or in case of the birth or adoption of a child during the benefit period: the benefit can be applied to a greater extent of 60% from the tax year of the child's birth or adoption for the remaining duration of the benefit period, with the necessary condition that the minor child or adopted minor must be tax resident in Italy.
Duration of this Tax Break
Tax Break Impatriati lasts for 5 years, starting from the first year in which the person becomes Tax Resident in Italy.
Duration can be extended for another 3 years if you have bought an house in ITaly that becomes your main residence.
REQUIREMENTS OF THE TAX BREAK IMPATRIATI
There are certain requirements to apply to Tax Break Impatriati; let's see quickly the most important ones:
Minimum amount of time to stay in Italy
You must stay for a minimum amount of time in Italy: you must be tax resident in Italy for at least 4 consecutive years.
Minimum amount of time outside of Italy before moving in.
You must have been Tax Resident of another Country at least 3 years before you move to Italy.
Country where the job must be performed
The work must be done in Italy for the majority of the time during each tax year (1 January - 31 December).
Education and skill requirements
There are two alternative requirements:
- to have a University Degree;
- to be a highly skilled and specialized worker.
The news regarding AI experts has modifying the latter requirement: see also following points 2 and 3.
Citizenship
There is no requirement: you can have any citizenship. If you don't have a EU Citizenship, you need a Visa. See also the following post on Digital Nomad Visa:
2. THE NEW LAW ON AI EXPERTS
The new law on AI Experts allows all people having practical and theoretical expertise on Artificial Intelligence to be able to apply for the Tax Break Impatriati even if they don't have a University Degree.
This is stated in art. 22 of the law n. 132/2025.
This is a great semplification, as the requirement of being a "Higly skilled and specialize worker" is particularly complicated to give.
It's not yet clear how one can give proof of this expertise, but curricula and documents from previous employers are crucial in givin this proof.
3. MOVE TO ITALY, WORK FOR A US COMPANY AND GET THE TAX BREAK IMPATRIATI
With this new law, an AI Expert from the US can move to Italy and she/he will be able to:
- Work in Italy remotely for a US Company:
- Get a Digital Nomad Visa:
- Apply for the Tax Break Impatriati:
- Spend some time in the US for work, keeping in mind that the majority of the year must be spent working in Italy from remote;
- Pay Social Security in the US, even if you are a self-employed person:
- Enjoy Italian lifestyle and culture:
Our Tax & Legal Firm has great expertise in assisting US Clients who move to Italy for work reasons.
YOU COULD BE ALSO INTERESTED IN:
1) Our selection of posts related to "MOVING TO ITALY":
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CONTACT US FOR MORE INFORMATION
If you need more information on the Italian Fiscal Code or the opening of a Partita IVA, you can send an email to:
enrico.povolo@dottcomm.net
or make a phone call to the following number:
+39 0444 322987
Enrico Povolo