Below are some of the main tax and regulatory changes for 2026 affecting Italian citizens registered with AIRE and new residents in Italy.
These measures, approved or confirmed in the 2026 Budget Law in Italy and other recent provisions, offer significant opportunities to optimize taxation, access to healthcare services, and real estate investments.
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1. Favorable Tax Regimes for New Residents and Talents
All regimes remain valid, with the main update concerning the flat tax. It is also noted that a recent response from the Revenue Agency clarified that the impatriates regime and the new residents regime (i.e., Flat Tax or Pensioners) are cumulative.
1.1 Flat Tax for New Residents (art. 24-bis TUIR)
Official increase from 2026:
– Substitute tax for the principal: €300,000 annually (up from €200,000).
– For each family member: €50,000 annually (up from €25,000).
– Effective date: Only for tax residence transfers from January 1, 2026. Those who opted by December 31, 2025 retain the €200,000/€25,000 amounts for the entire duration (up to 15 years).
– Unchanged benefits: Flat taxation on foreign income, exemption from IVIE/IVAFE, simplified tax monitoring.
1.2 Impatriates Regime
Confirmed with no substantial changes (Legislative Decree 209/2023):
– 50% exemption (up to 60% with minor children) on employment/self-employment income earned in Italy (cap €600,000).
– Duration: 5 years.
– Recent clarifications: Also applicable in smart working with a foreign employer (if predominant activity in Italy); cumulative with researchers regime.
1.3 Pensioners Regime (“7% Regime”)
Unchanged and fully operational (art. 24-ter TUIR):
– 7% flat tax on all foreign income (including foreign company liquidations, as clarified by ruling 292/2025).
– Duration: 10 years.
– Requirements: Transfer to municipalities with <20,000 inhabitants in Southern Italy (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sicily, Sardinia).
– No changes from the 2026 Budget Law.
1.4 Incentives for Researchers and Professors
Confirmed: 90% exemption on teaching/research income, duration up to 13 years (with extensions for children or home purchase). Cumulative with impatriates regime.
2. Access to Healthcare: Active Health Card for AIRE Registrants
Confirmed change for 2026: Italian citizens registered with AIRE residing in non-EU/non-EFTA countries can request the national health card to access the National Health Service (SSN) during stays in Italy, subject to payment of an annual flat-rate contribution.
Key details:
– Annual contribution: €2,000 (non-divisible, adjustable for ISTAT inflation).
– Exemption for minors: Free if at least one parent or guardian joins the program.
– Coverage: Outpatient, hospital, pharmaceutical, and general practitioner care during periods of stay in Italy.
– Procedure: Request at the Consulate or competent ASL; traceable payment from the date of issuance of the card.
– Limitations: Emergency care always guaranteed; suspension of non-urgent care in case of non-payment. Not applicable to EU/EFTA residents (coverage through existing agreements).
This measure addresses the needs of those who frequently return to Italy for family or personal reasons.
3. “First Home” Tax Relief for AIRE Residents in Small Municipalities
Confirmed and fully operational: Reduction of registration, mortgage, and cadastral taxes for the purchase of a property in a municipality with fewer than 5,000 inhabitants (approximately 5,521 out of 7,896 total municipalities, covering about 70% of the national territory).
Key requirements:
– AIRE registration and absence of other properties in Italy.
– Commitment not to resell within 5 years.
– Revenue Agency clarifications: flexibility on the “tie” to the municipality (e.g., family ties or extended studies).
A strategic opportunity for investments in villages and rural areas, especially in Central-South and North-East Italy.
4. Other Legislative Changes for AIRE Residents
- IMU Exemption/Reduction in Small Municipalities: Approved and effective from 2026 for one residential property (not rented or loaned) in municipalities with <5,000 inhabitants. –
- Tax Residence Rules and AIRE Penalties: Unchanged strengthened presumptions (physical presence >183 days, family/social ties) and fines for failure to register (200-1,000 EUR/year).
5. Conclusion
2026 consolidates an attractive regulatory framework for AIRE registrants and new residents, with a focus on accessible healthcare, real estate incentives, and competitive tax regimes (despite the flat tax increase for new entrants). These opportunities deserve careful evaluation to maximize benefits.
