uk-to-italy-flat-tax-relocation

Moving from the UK to Italy in 2026/27: which Italian regime fits which mover, set against the UK departure rules. Covers the Italian new-residents flat tax under TUIR art. 24-bis (EUR 300,000 a year for those who move their residence from 1 January 2026, EUR 200,000 for moves from 10 August 2024 to 2025, EUR 100,000 before; EUR 50,000 or 25,000 per family member), the impatriati regime for workers (50% of Italian work income taxed, 40% with a minor child, EUR 600,000 cap), the 7% regime for foreign pensioners in the south, Italian residence under art. 2 TUIR from 2024, the UK-Italy treaty pension articles, and the UK side (SRT, split year, 5-year rule, IHT tail). Trigger phrases: move to Italy flat tax, Italy non-dom, 300k flat tax Italy, impatriati UK, retire to Italy 7%, leave UK for Italy. Out of scope, see siblings: uk-statutory-residence-test, uk-non-resident-sa109, uk-to-uae-relocation-tax, uk-non-dom.

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)