Tax Benefits for Returning Researchers and Inbound Workers

If you have moved to Italy from abroad for work, you may be eligible for specific income tax benefits.

This page provides general information on the main tax incentives available to returning researchers and highly qualified professionals and inbound workers, along with useful resources to learn more about eligibility requirements, conditions, and application procedures.

Eligibility for these tax benefits depends on your personal and professional circumstances and the legislation applicable at the time of your relocation to Italy. We therefore recommend that you always check the requirements under current legislation and, if necessary, consult a qualified professional for an assessment of your specific situation.

Tax Incentives for Returning Researchers

This tax benefit applies to researchers and technologists who meet the following requirements:

  • Hold a university degree or an equivalent qualification;

  • Have not resided abroad on an occasional basis;

  • Have carried out documented research or teaching activities abroad at public or private research centres or universities for at least two consecutive years;

  • Establish and maintain tax residency in Italy throughout the entire period in which they benefit from the tax incentive.

Compliance with the above requirements must be demonstrated through appropriate supporting documentation (e.g. proof of registration with AIRE or a foreign population register, university degree or PhD certificate, official documentation issued by the research centres or universities where the teaching or research activities were carried out, etc.).

Tax Incentives for Inbound Workers

This tax benefit applies when the following conditions are met:

  • Workers commit to maintaining tax residency in Italy for at least four years;

  • Workers have not been tax residents in Italy during the three tax years preceding their relocation;

  • The work activity is carried out in Italy for the majority of the tax year;

  • Workers meet the high qualification or specialization requirements set out in Legislative Decree No. 108/2012 and Legislative Decree No. 206/2007.

The law provides an additional tax benefit for workers with minor children. In these cases, only 40% of employment income is included in the total taxable income if:

a) The worker relocates to Italy with a minor child;

b) A child is born or a minor is adopted during the period in which the worker benefits from this tax regime. In this case, the enhanced tax benefit applies from the tax year in which the birth or adoption takes place and continues for the remaining duration of the tax incentive.

The enhanced tax benefit applies provided that the minor child, including an adopted child, is resident in Italy during the period in which the worker benefits from the tax regime.

All documentation issued in a foreign language must be translated into Italian. If the documents are written in English, French, German, or Spanish, the translation may be carried out by the taxpayer. For documents written in other languages, a sworn translation or certification by the relevant consular authority is required.

If the above requirements are met, you will be asked to complete a form provided at the start of your contract, which must be returned by email together with the supporting documentation.

Once the submitted documentation has been verified, the tax benefit will be applied directly to your payslip.

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