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How to Access Italy’s Little-Known 90% Tax Exemption for Professors and Researchers · IMI Podcasts

• 0:00
  SPEAKER_00: Italy might not be the first place academics think of when planning a relocation for tax reasons, but maybe it should be.
• 0:07
  SPEAKER_00: Italian law includes one of Europe's most generous tax benefits, a 90% income tax exemption for professors and researchers who relocate to Italy and assume a local role.
• 0:18
  SPEAKER_00: Article 44 Legislative Decree 78 of 2010.
• 0:22
  SPEAKER_00: Italy introduced this measure to attract highly qualified talent back to the country and help address its long-standing fuga dei cervelli, or braindrain drain, which has seen many top minds build careers abroad.
• 0:35
  SPEAKER_00: Summary points are 90% exemption on the income you earn from teaching or research in Italy.
• 0:41
  SPEAKER_00: Both EU and non-EU professionals can access it, requires tax residency in Italy and in-person work, and automatic extensions based on family or property ownership.
• 0:52
  SPEAKER_00: The rule is simple but powerful.
• 0:54
  SPEAKER_00: Italy taxes only 10% of your income from teaching or research in Italy.
• 0:59
  SPEAKER_00: So, if you're earning 100,000 euros a year, you pay tax on just 10,000 euros.
• 1:05
  SPEAKER_00: That's hard to beat, even compared to well-known regimes in other countries.
• 1:09
  SPEAKER_00: You don't have to be Italian to benefit.
• 1:11
  SPEAKER_00: Here's what you need: a university degree.
• 1:14
  SPEAKER_00: Foreign degrees need validation via a dicerazione di valore from the Italian consulate.
• 1:19
  SPEAKER_00: You've lived outside Italy for the past two years, you've been actively teaching or doing research during that time at a recognized institution abroad, you move your tax residence to Italy, and you must conduct your work physically in Italy.
• 1:32
  SPEAKER_00: Remote work for a foreign institution doesn't count.
• 1:35
  SPEAKER_00: EU and non-EU nationals can access the scheme, and it applies whether you're joining a public university, a private research center, or a higher education institute, validity and exemptions.
• 1:47
  SPEAKER_00: That depends on when you move.
• 1:49
  SPEAKER_00: Moved before 2020, you get four years, with an option to extend to 13 if certain conditions apply.
• 1:56
  SPEAKER_00: Move from 2020 onward, you get six years automatically, with possible extensions, no special requests needed.
• 2:03
  SPEAKER_00: For those who moved before 2020, you must apply and pay a small one-time fee, 5% or 10% for the extension.
• 2:10
  SPEAKER_00: For new arrivals, extensions happen automatically if they meet the conditions.
• 2:15
  SPEAKER_00: Is it compatible with other regimes?
• 2:17
  SPEAKER_00: Yes, but not all, and it depends on how you structure your Italian income.
• 2:22
  SPEAKER_00: The Italian Tax Authority, Interpello 16, 2025, confirmed this regime works with the popular impatriot workers regime under Article V, Legislative Decree 209 of 2023, which can create further savings if you structure it right.
• 2:38
  SPEAKER_00: It's not compatible with the 200,000 euro flat tax regime for high net worth individuals or other flat rate schemes.
• 2:46
  SPEAKER_00: Also, as a form of state aid, EU de minimis thresholds may apply to it unless exempt.
• 2:52
  SPEAKER_00: Why it's worth considering Italy has a strong academic tradition and an enviable quality of life, but red tape and salary gaps have made it hard to compete for international talent.
• 3:02
  SPEAKER_00: This tax break helps change that.
• 3:04
  SPEAKER_00: If you're a researcher or professor thinking about a change of scenery and some serious tax relief, this could be your opportunity.
• 3:11
  SPEAKER_00: In a world where academic mobility is higher than ever, Italy is quietly becoming one of the most attractive destinations, not just for the lifestyle, but for what amounts to tax-free income.
• 3:24
  SPEAKER_00: This episode first appeared as an article by Federico Salmoiraghi on imidaily.com.
• 3:30
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