Skip to main content

Options for Italy Nationals

Italy holds a top-tier passport with access to 190 destinations and full EU rights, while also offering highly attractive tax incentives for new residents including a €100,000 lump-sum regime and a 7% flat tax for retirees. Dual citizenship is fully permitted, and Italian descent citizenship is available with no generational limit in most cases. Italians living abroad must register on the AIRE to preserve non-resident tax status.

Your Passport

Passport Rank

#3

Visa-Free

190

destinations

Dual Citizenship

allowed

Taxation Basis

residence based

Key Considerations for Italy Nationals

  • 01Italy's €100,000 lump-sum substitute tax allows new residents who have not been Italian tax residents for 9 of the prior 10 years to pay a flat annual fee on all foreign-source income.
  • 02A 7% flat tax regime is available to foreign retirees who transfer their pension income to eligible southern Italian municipalities.
  • 03Italians residing abroad must register on the AIRE (Registry of Italians Abroad) to maintain non-resident status and avoid Italian worldwide taxation.
  • 04Italy permits dual and multiple citizenship without restriction, both by descent and through naturalization.
  • 05Italian citizenship by descent (jure sanguinis) has no generational limit in most cases, making it accessible to millions of people worldwide.
  • 06Regional and municipal taxes apply on top of national income tax, adding up to approximately 3–4% depending on location.

Program Restrictions

Visa Programs Available to You

68 programs
View all 68visa programs →

Ancestry / Descent Options

Based on common ancestry patterns for Italy nationals.

Banking That Accepts Your Passport

10 options

Company Formation Jurisdictions

12 jurisdictions

UK Private Limited Company (Ltd)

Setup: $50

25% (19% for profits under GBP 50,000; marginal relief between GBP 50,000–250,000)

Banking: moderate

US Delaware LLC

Setup: $200

0% at state level (no Delaware state income tax on out-of-state activity); federal tax depends on election (pass-through by default or C-Corp election)

Banking: moderate

US Wyoming LLC

Setup: $100

0% at state level (no Wyoming state income tax); federal tax depends on entity election

Banking: moderate

Estonia OÜ (Private Limited Company)

Setup: $265

0% on retained earnings; 20% on distributed profits (unique deferred distribution tax model)

Banking: difficult

Dubai DMCC Free Zone Company

Setup: $8,500

9% UAE Corporate Tax (effective June 2023) on taxable profits over AED 375,000; 0% for Qualifying Free Zone Persons meeting substance requirements

Banking: moderate

Dubai IFZA Free Zone Company

Setup: $5,500

9% UAE Corporate Tax on profits over AED 375,000; 0% for Qualifying Free Zone Persons on qualifying income

Banking: moderate

Singapore Private Limited Company (Pte Ltd)

Setup: $400

17% headline rate; effective rate often 8–10% due to startup tax exemptions (75% exemption on first SGD 100,000 for first 3 years)

Banking: moderate

Hong Kong Private Limited Company

Setup: $500

16.5% standard; 8.25% on first HKD 2 million of assessable profits (two-tiered regime)

Banking: difficult

BVI Business Company (BC)

Setup: $2,000

0% (no corporate income tax, capital gains tax, or withholding tax)

Banking: difficult

Cayman Islands LLC

Setup: $3,500

0% (no corporate tax, income tax, capital gains tax, or withholding tax; 20-year tax exemption certificate available)

Banking: difficult

Portugal Lda (Sociedade por Quotas)

Setup: $1,200

21% standard IRC; 17% on first EUR 25,000 for SMEs; municipal surcharge up to 1.5%; RFAI and other incentives available

Banking: moderate

Georgia Individual Entrepreneur (IE) with Virtual Zone

Setup: $50

1% on turnover up to GEL 500,000/year (Small Business Status); 0% on IT/software exports for Virtual Zone Person status; standard rate 15% corporate + 5% dividend withholding

Banking: easy

Citizenship by Investment

10 programs

Popular Destinations for Italy Nationals