Barely a year after Italy’s Digital Nomad Visa became operational, lawmakers are debating a tailor-made tax incentive designed to keep remote professionals – and their spending power – in the country. A draft amendment to the 2026 Budget Law, leaked on 8 December, would create a “Digital Nomad Tax Bonus” that runs alongside the visa and stay-permit regime introduced in April 2024.
Under today’s framework, newcomers can only access the reformed Impatriati Regime, which from 1 January 2025 became markedly stricter: applicants must have spent at least three years as foreign tax residents, hold a university degree or qualify as “highly skilled,” and perform most of their work on Italian soil. Many globally mobile freelancers fall outside those parameters. The proposed bonus would relax those conditions for Digital Nomad Visa holders, potentially granting partial income-tax exemptions regardless of where their clients are based or whether they have a formal degree.
![Rome Weighs Dedicated Tax Break for Digital Nomad Visa Holders]()
Policy architects argue that aligning tax and immigration rules will encourage longer stays, stimulate spending in second-tier cities and help reverse Italy’s brain drain. Critics in the Treasury warn of lost revenue and abuse by short-term visitors who might qualify for tax relief without genuine economic integration.
For employers of remote staff, the measure could be transformative. Companies that previously hesitated to place employees in Italy for cost reasons would gain a clear, predictable fiscal framework. Mobility teams should watch for details on income thresholds, duration and interaction with social-security contributions. If enacted, the incentive could take effect as early as 1 July 2026, according to parliamentary insiders.
Practical takeaway: remote professionals contemplating a move to Italy should begin gathering proof of remote-work arrangements, health insurance and accommodation contracts now, so they can pivot quickly once the final rules – and any tax deadlines – are published.
Under today’s framework, newcomers can only access the reformed Impatriati Regime, which from 1 January 2025 became markedly stricter: applicants must have spent at least three years as foreign tax residents, hold a university degree or qualify as “highly skilled,” and perform most of their work on Italian soil. Many globally mobile freelancers fall outside those parameters. The proposed bonus would relax those conditions for Digital Nomad Visa holders, potentially granting partial income-tax exemptions regardless of where their clients are based or whether they have a formal degree.
Policy architects argue that aligning tax and immigration rules will encourage longer stays, stimulate spending in second-tier cities and help reverse Italy’s brain drain. Critics in the Treasury warn of lost revenue and abuse by short-term visitors who might qualify for tax relief without genuine economic integration.
For employers of remote staff, the measure could be transformative. Companies that previously hesitated to place employees in Italy for cost reasons would gain a clear, predictable fiscal framework. Mobility teams should watch for details on income thresholds, duration and interaction with social-security contributions. If enacted, the incentive could take effect as early as 1 July 2026, according to parliamentary insiders.
Practical takeaway: remote professionals contemplating a move to Italy should begin gathering proof of remote-work arrangements, health insurance and accommodation contracts now, so they can pivot quickly once the final rules – and any tax deadlines – are published.
