Italian Flat-Tax Regime for New Residents (Art. 24-bis TUIR) – 2026 Update

Briefing note prepared by Daniele Giacalone – ACA and Tax Solicitor – SLTG & Partners Overview of the Italian Flat-Tax Regime for New Residents The Italian flat-tax regime for new residents, governed by Article 24-bis of the Italian Income Tax Code (TUIR), is a preferential tax framework designed to attract…