Before you start

Codice fiscale
A determination of whether you are tax resident for the year
Employment or business records, and details of foreign income and assets
SPID or CIE for the Agenzia delle Entrate portal

Step-by-step

1
Establish when tax residence begins
Registration in the anagrafe for more than half the year, or having your habitual abode or main centre of interests in Italy for more than 183 days, makes you resident for the entire calendar year. An autumn arrival usually leaves you non-resident for that year.
OnlineWho: You
2
Test the impatriate regime against the post-2024 rules
For transfers from 2024, 50% of qualifying employment and professional income is exempt up to €600,000 a year for five tax periods, conditional on high qualification or specialisation, three prior years of non-residence — six or seven if returning to the same employer or group — mainly working in Italy, and a four-year residence commitment. The taxable share falls to 40% with a minor child.
Via employerWho: YouBefore the first payroll run
3
Let payroll handle withholding and collect the CU
Employees are taxed at source and receive a Certificazione Unica each March. Many with only employment income accept the pre-filled 730 the Agenzia delle Entrate has already populated.
Via employerWho: YouMarch
4
File the right return
The 730 is the simplified return for employees and pensioners, due in September. Redditi PF covers the self-employed and anyone with foreign income and runs to a later autumn deadline.
OnlineWho: YouMay–October
5
Declare foreign assets on the RW section
Residents must report foreign financial assets and property and pay IVAFE on foreign financial assets and IVIE on foreign property. The obligation is independent of whether the assets produced income.
OnlineWho: You
6
Budget for TARI, IMU and the condominium if you buy
TARI is billed by the comune to whoever occupies the flat, tenants included. IMU is an owner's tax that does not apply to a main home outside luxury cadastral categories. In Turin's large old blocks the condominium charges and the periodic façade and boiler works are frequently a larger recurring cost than the taxes.
OnlineWho: You

Documents you’ll need

Codice fiscale and SPID or CIE
Certificazione Unica from the employer
Records of foreign income, accounts and property
Deduction receipts — medical, mortgage interest, renovation works, university fees
Registered lease or deed, and the TARI declaration

Things most newcomers don’t know

The impatriate regime most guidance describes exempted 70%, and it does not apply to anyone moving now.

Until transfers of residence in 2023 the regime exempted 70% of qualifying income and 90% in the southern regions — a rate Piedmont never had. From 2024 it is 50%, capped at €600,000 of income, with a high-qualification test, three prior years of non-residence and a four-year commitment to remain resident. The old figures still dominate search results and packages have been negotiated on them by mistake.

Source: Agenzia delle Entrate; D.Lgs. 209/2023

Leaving Italy inside four years claws the impatriate relief back with interest.

The regime is conditional on remaining tax resident for at least four tax years after the transfer, and leaving early recovers what has already been taken plus interest. For someone posted to Turin on a two- or three-year automotive or aerospace assignment, that is a contingent liability rather than a footnote — and it is a reason to prefer a local contract over a fixed-term posting if the relief is part of the package.

Source: Agenzia delle Entrate

Turin is one of the few large Italian cities where buying on a normal salary is realistic, and the running costs are where it bites.

Property here costs a fraction of Milan's, which puts ownership within reach of an engineering salary in a way it is not further east. What newcomers underestimate is the recurring side: IMU on anything that is not your main home, TARI, and above all the condominium charges on a large nineteenth-century block, where a façade or heating-system renovation is voted by the assembly and billed by ownership thousandths whether you wanted it or not.

Source: Agenzia delle Entrate; Città di Torino

TARI follows the occupier, so tenants inherit the waste bill and sometimes the previous tenant's arrears.

Unlike IMU, TARI is charged to whoever occupies the property, and you must file a declaration with the comune on moving in and again on moving out. Failing to close it means being billed for a flat you no longer live in. Ask the landlord for evidence the previous occupier's TARI account was closed before signing — an unclosed one becomes your argument with the comune.

Source: Città di Torino

Common mistakes to avoid

Modelling a package on the pre-2024 70% impatriate exemption.
Taking impatriate relief on a three-year posting and leaving inside four years.
Buying a flat in a large old block without asking what works the condominium has voted.
Skipping the RW foreign-asset declaration because the assets produced no income.
Failing to file the TARI declaration on move-in and move-out.

Some of this may be out of date. Spotted something inaccurate? Help us keep it right for the next newcomer.