{"id":7580,"date":"2026-10-18T16:34:09","date_gmt":"2026-10-18T14:34:09","guid":{"rendered":"https:\/\/www.shimmigrations.com\/digital-nomad-taxes-italy\/"},"modified":"2026-10-18T16:52:00","modified_gmt":"2026-10-18T14:52:00","slug":"digital-nomad-taxes-italy","status":"publish","type":"post","link":"https:\/\/www.shimmigrations.com\/en\/digital-nomad-taxes-italy\/","title":{"rendered":"Digital nomad taxes in Italy: tax residence and VAT number"},"content":{"rendered":"<p class=\"article-summary\"><strong>In short.<\/strong> Digital nomad taxes in Italy depend on tax residence, not on the visa. In general you are tax resident in Italy if, for most of the tax year (at least 183 days, 184 in leap years), you have your residence or domicile here or are physically present; anyone entered in the population register is presumed resident, unless proven otherwise. Residents are taxed on income wherever it is produced, non-residents in general only on Italian-source income. Your case should be checked before you move.<\/p>\n<p>Anyone arriving in Italy on the digital nomad or remote worker visa soon faces the same question: where do I pay tax? Neither the visa nor the residence permit answers it. What decides is mainly tax residence, the source of your income, the type of work you do and any double taxation treaty. This guide sets out the basic concepts and the questions to put to a tax professional before you leave.<\/p>\n<p><strong>Reviewed 18 October 2026.<\/strong> This is not tax advice: tax residence is a technical subject and must be checked on the concrete case, including under the rules of the country you are coming from.<\/p>\n<h2>How do digital nomad taxes in Italy work?<\/h2>\n<p>It depends. The digital nomad visa governs entry and stay, but it does not set the tax treatment on its own. As our guide to the <a href=\"https:\/\/www.shimmigrations.com\/en\/digital-nomad-visa-italy\/\">digital nomad visa<\/a> explains, tax residence, the source of income, the form of the working relationship, double taxation treaties and social security contributions all call for a personal assessment.<\/p>\n<h2>What is tax residence in Italy?<\/h2>\n<p>Tax residence is the test that decides whether Italy can tax your income wherever it is produced. It is governed by Article 2 of the Consolidated Income Tax Act (Presidential Decree 917\/1986), amended by Legislative Decree 209\/2023 with effect from 2024 and clarified by the Revenue Agency in Circular no. 20\/E of 4 November 2024.<\/p>\n<p>In outline, an individual is in general considered tax resident in Italy if, for most of the tax period, meaning at least 183 days (184 in leap years), at least one of the following applies:<\/p>\n<ul>\n<li>they have their residence in Italy under the Civil Code;<\/li>\n<li>they have their domicile in Italy, meaning the place where their personal and family relationships are mainly developed;<\/li>\n<li>they are physically present in Italy, counting fractions of a day as well.<\/li>\n<\/ul>\n<p>Anyone entered for most of the year in the register of the resident population (the <em>anagrafe<\/em>) is presumed to be resident, but the presumption can be rebutted. These are technical rules, so do not rely on a simplified rule such as \u201cunder 183 days and I pay nothing\u201d: residence or domicile in Italy can, on their own, make you tax resident. Tax residence is also different from <a href=\"https:\/\/www.shimmigrations.com\/en\/registering-residence-italy-foreigners\/\">registering your residence<\/a> at the town hall and from your residence permit.<\/p>\n<h2>What changes if you become tax resident in Italy?<\/h2>\n<ul>\n<li><strong>Worldwide taxation:<\/strong> in general, residents are taxed in Italy on income wherever it is produced, including income from foreign clients or employers.<\/li>\n<li><strong>Tax return:<\/strong> you must file a return in Italy and declare your foreign income.<\/li>\n<li><strong>Tax monitoring:<\/strong> in general, residents must declare accounts, investments and property held abroad.<\/li>\n<li><strong>Double taxation:<\/strong> treaties between Italy and other countries aim to prevent the same income being taxed twice and can also affect which State treats you as resident.<\/li>\n<\/ul>\n<h2>What if you stay non-resident?<\/h2>\n<p>A person who is not tax resident in Italy is, in general, taxed only on Italian-source income. One point needs care: if your stay in Italy covers most of the year, or if you move your residence and personal ties here, you can become resident without having chosen it. Keep track of the days you spend in Italy and plan the timing with a professional.<\/p>\n<h2>Do digital nomads need a VAT number and the forfettario regime?<\/h2>\n<p>A digital nomad is a self-employed remote worker. If you work independently and become tax resident in Italy, a VAT number and a tax return in Italy may be needed even when your clients are abroad. Our guide to the <a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-italy-foreigners\/\">VAT number (partita IVA) for foreigners<\/a> explains how to open one.<\/p>\n<p>The <a href=\"https:\/\/www.shimmigrations.com\/en\/forfettario-regime-foreigners-italy\/\">forfettario regime<\/a> is in general open to residents of Italy: as a rule, a non-EU citizen who is not tax resident in Italy cannot choose it. If you do choose it, you must still respect its limits and exclusions, such as the \u20ac85,000 revenue threshold and the threshold on employment income. The visa alone does not give a right to the flat-tax regime.<\/p>\n<h2>What about social security contributions and health insurance?<\/h2>\n<p>People working independently in Italy generally pay social security contributions to INPS or to the fund of their profession. For remote workers with a foreign employer, the position depends on the contract, the employer\u2019s country and any social security agreements. The visa also requires health insurance valid for the period of stay: the visa guide explains what to check with the consulate.<\/p>\n<h2>Are there tax incentives for people who move their residence to Italy?<\/h2>\n<p>Incentive regimes exist for people who transfer their tax residence to Italy, for example the regime for \u201cimpatriati\u201d (workers moving to Italy) regulated by Legislative Decree 209\/2023. The conditions are strict and concern, among other things, the period of residence abroad, the length of the move and the type of activity, so they should not be taken for granted. Ask your tax professional whether such a regime could apply to you and which requirements you would have to meet.<\/p>\n<h2>What should you check before you move?<\/h2>\n<ol>\n<li><strong>Where you are tax resident today<\/strong> and whether you will remain so after the move.<\/li>\n<li><strong>How many days you will spend in Italy<\/strong> and where you will have your residence and domicile.<\/li>\n<li><strong>Where your income comes from:<\/strong> Italian clients or employers, foreign ones, or both.<\/li>\n<li><strong>Which double taxation treaty<\/strong> applies between Italy and the country you are coming from.<\/li>\n<li><strong>How you will work in Italy:<\/strong> with a VAT number, as a remote employee or through a company.<\/li>\n<li><strong>Which social security contributions<\/strong> you will have to pay, and where.<\/li>\n<li><strong>Which obligations remain in your home country,<\/strong> for example returns or notifications on departure.<\/li>\n<\/ol>\n<h2>Frequently asked questions<\/h2>\n<h3>Do digital nomads have to pay tax in Italy?<\/h3>\n<p>It depends on tax residence. Residents are taxed in Italy on income wherever it is produced; non-residents are in general taxed only on Italian-source income. The visa does not decide the tax treatment, so get an individual assessment before you move.<\/p>\n<h3>After how many days do I become tax resident in Italy?<\/h3>\n<p>In general, you become tax resident if, for most of the tax year (at least 183 days, 184 in leap years), you have your residence or domicile in Italy or are physically present, including fractions of a day. Anyone entered in the population register is presumed resident, unless proven otherwise. These rules apply from 2024: have your case checked.<\/p>\n<h3>Does the digital nomad visa give access to the forfettario regime?<\/h3>\n<p>No. The visa only governs entry and stay. The forfettario regime has its own requirements, including tax residence in Italy for non-EU citizens, the \u20ac85,000 revenue limit and the exclusion cases set by law. Check each requirement before choosing it.<\/p>\n<h3>Do I need a VAT number if I only work for clients abroad?<\/h3>\n<p>Not automatically. If you carry on a habitual self-employed activity and become tax resident in Italy, a VAT number may be needed even when your clients are abroad. Have your situation checked before you start working in Italy.<\/p>\n<h3>What changes for a remote worker with a foreign employer?<\/h3>\n<p>Tax and social security treatment depends on residence, contract, the employer\u2019s country and any treaties. A foreign employer may also have obligations in Italy. An individual assessment is needed, especially if you spend most of the year in Italy.<\/p>\n<h2>Official sources<\/h2>\n<ul>\n<li><a href=\"https:\/\/consparigi.esteri.it\/it\/servizi-consolari-e-visti\/servizi-per-il-cittadino-straniero\/visti\/visto-per-nomadi-digitali-e-lavoratori-da-remoto\/\" target=\"_blank\" rel=\"noopener noreferrer\">Visa for digital nomads and remote workers \u2013 Consulate General of Italy in Paris<\/a> (Italian text)<\/li>\n<li><a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2024\/04\/04\/24A01716\/SG\" target=\"_blank\" rel=\"noopener noreferrer\">Decree of 29 February 2024 on digital nomads \u2013 Official Gazette of Italy<\/a> (original Italian text)<\/li>\n<li><a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/20143\/6519685\/circolare+n.+20+de+4+novembre+2024+residenza+pdf.pdf\/978517e4-aa40-d14c-be79-19028c0f8785\" target=\"_blank\" rel=\"noopener noreferrer\">Circular no. 20\/E of 4 November 2024 on tax residence \u2013 Revenue Agency<\/a> (Italian text)<\/li>\n<li><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.legislativo:2023-12-27;209\" target=\"_blank\" rel=\"noopener noreferrer\">Legislative Decree no. 209 of 27 December 2023 \u2013 Normattiva<\/a> (Italian text)<\/li>\n<li><a href=\"https:\/\/www.normattiva.it\/uri-res\/N2Ls?urn:nir:stato:decreto.del.presidente.della.repubblica:1986-12-22;917\" target=\"_blank\" rel=\"noopener noreferrer\">Presidential Decree 917\/1986, Consolidated Income Tax Act \u2013 Normattiva<\/a> (Italian text)<\/li>\n<\/ul>\n<p>The consulate page was consulted on 18 October 2026. The description of the tax residence criteria was checked against the text of Article 2 of the Consolidated Income Tax Act as reported by industry sources; the other sources are the legislative and administrative references on the subject. The rules are technical and must be applied to the concrete case, so always check the latest instructions.<\/p>\n<h2>How can SH Immigration Specialists help?<\/h2>\n<p>We can help you check whether your profile fits the digital nomad or the remote worker category, prepare your visa and residence permit and, with the support of tax professionals, set up your VAT number, tax regime and obligations for when you arrive in Italy. Legal advice, appeals and representation before a court are provided by the lawyers of SH Immigration Specialists\u2019 <a href=\"https:\/\/www.shimmigrations.com\/en\/immigration-law-firm-or-agency-italy\/\">immigration law firm<\/a>. The full path, step by step, is on our page <a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-and-company-setup-italy\/\">VAT number and company setup for foreigners in Italy<\/a>. The outcome depends on the competent authorities. For an assessment, <a href=\"https:\/\/www.shimmigrations.com\/en\/contact\/\">contact us<\/a>.<\/p>\n<p>This content provides general information and does not constitute legal or tax advice.<\/p>\n<h2>Which other guides may help you?<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/digital-nomad-visa-italy\/\">Italy digital nomad visa: 2026 requirements and application<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-italy-foreigners\/\">How to open a VAT number (partita IVA) in Italy as a foreigner<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/forfettario-regime-foreigners-italy\/\">Italy\u2019s forfettario flat-tax regime for foreigners: 2026 rules<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/self-employment-visa-italy\/\">Self-employment visa and residence permit in Italy<\/a><\/li>\n<li><a href=\"https:\/\/www.shimmigrations.com\/en\/vat-number-and-company-setup-italy\/\">VAT number and company setup for foreigners in Italy: the full path<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Digital nomad taxes in Italy depend on tax residence, not on the visa: the basics, and the questions to put to a tax professional before you move.<\/p>\n","protected":false},"author":3,"featured_media":7569,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107,92],"tags":[103],"class_list":["post-7580","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-residence-permits","category-visas","tag-digital-nomad-visa"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7580","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/comments?post=7580"}],"version-history":[{"count":1,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7580\/revisions"}],"predecessor-version":[{"id":7605,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/posts\/7580\/revisions\/7605"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/media\/7569"}],"wp:attachment":[{"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/media?parent=7580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/categories?post=7580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.shimmigrations.com\/en\/wp-json\/wp\/v2\/tags?post=7580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}