Income tax in italy for foreignersProfessors and Researchers

Income tax in italy for foreigners

They can benefit from a reduction of the tax base by 90%, that is only 10% of their income will be taxed. The benefit applies for four years and is applicable to both employees and self-employed. The conditions to be able to benefit from this tax exemption are as follows:

  • Holding a university degree or an equivalent qualification. Qualifications obtained abroad need to be demonstrated through a “declaration of value” from the competent consular authority
  • Have been resident abroad for a minimum of two years, carrying out documented research and teaching activities at a public or private research centre or university
  • Carry out research and teaching in Italy in universities, research centres or companies with an organisational structure aimed at research
  • Acquire the residence for tax purposes in Italy

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