In 2024, Italy introduced a residence permit for non-EU remote workers: the Digital Nomad Visa. This permit allows highly skilled professionals to live in Italy while working online for a foreign employer or for international clients as self-employed individuals. To qualify, applicants must meet certain requirements — including a minimum income, health insurance, accommodation in Italy, proof of remote-work arrangements, and at least six months of prior remote-work experience. The visa functions outside the usual immigration quota system.
Although this visa establishes a clear immigration pathway for remote workers, Italy so far lacked a tax incentive specifically tailored to digital nomads.
The Current Tax Framework and Its Limitations
The main existing tax incentive for newcomers relocating to Italy is the 2025 version of the Impatriati Regime. The reformed regime imposes stricter eligibility requirements compared with earlier versions. Under the 2025 Impatriati Regime, eligible individuals must have been foreign tax residents for at least three years before moving to Italy, hold a university degree or be classified as “highly skilled,” carry out work mostly in Italy, and the regime applies to employment or professional income — excluding business or freelance income.
Because many digital nomads have shifting tax residencies, may work freelance or contract for international clients, and may not meet the degree or “highly skilled” classification, the existing tax framework often excludes them.
The Proposed Digital Nomad Tax Bonus
Lawmakers are now discussing an amendment in the 2026 Budget Law that would create a tax incentive explicitly for individuals relocating to Italy under the Digital Nomad Visa.
As of now, the technical details of this proposed “Digital Nomad Tax Bonus” have not been released. It remains unclear what specific tax reductions or exemptions will be offered, how long they will last, and whether the benefit will apply to employment income, self-employment income, or both.
This proposal aims to provide a tax framework that better fits remote professionals whose work and residency patterns diverge from traditional expatriate or employee models.
Why This Proposal Matters
- A dedicated tax incentive could create a more coherent policy structure by aligning immigration (via the Digital Nomad Visa) with taxation for remote workers.
- The proposed tax measure acknowledges that remote workers have different mobility patterns, employment or freelance arrangements, and tax backgrounds compared with traditional workers.
- The new incentive could broaden the scope of who qualifies for favorable tax treatment. Many remote professionals excluded under the 2025 Impatriati Regime because of its strict requirements could benefit from a dedicated digital nomad tax regime.
What to Watch For Next
Once a draft of the measure is published, key aspects to follow will include:
- Eligibility criteria (income threshold, remote-work proof, residency requirements, etc.)
- Types of income covered (employment, self-employment, freelance, or all)
- Duration of the benefit and how it aligns with the visa’s validity and residence requirements
- Interaction with existing tax and social security rules.
Final Take
Although the proposed Digital Nomad Tax Bonus is still under discussion and not yet law, its introduction into the policy debate represents an important development. If enacted, it could fill a gap in the current framework by providing tax benefits that match the specific needs of remote professionals living in Italy under the Digital Nomad Visa.
