Retirement & Low Tax Visa in Italy

Following the enactment of Law 145/2018, Italy set-about attracting retirees from other countries by applying a new, lower flat tax on pension and other foreign incomes to those who relocate their tax residence to Italy.

A flat rate of 7% is applied on such incomes for a period of 5 years.

The special tax rate is restricted to those who take-up residency in towns with less than 20,000 inhabitants in the regions of Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia and Sicily.

The residency visa offer is open to any individuals from countries that have signed a Tax Information Exchange Agreements (TIES), Double Taxation Agreements (DTA) and Foreign Account Tax Compliance Agreements (FATCA) with Italy - this includes most countries. The applicant may not have been tax resident in Italy in any of the previous 5 years. In addition:

• Valid passport
• Valid Birth Certificate
• Suitable private health insurance
• No criminal record in Italy or in country of Origin
• Evidence of being able to support yourself financially

• Advice and assistance from an experienced immigration lawyer to ensure the applicant has the required documentation and information
• Complete the application request on your behalf
• Arrange for payment of administrative fee
• Accompany the applicant to the appointment with the relevant government department to collect the visa once approved
• Accompany the applicant to collect the foreigner’s identification card
• Assist with renewal of the visa after years 1, 3 and 5 (billed separately, as required)