Italy – Self-Employment

How does self-employment work for expats in Italy?

Italian law draws a firm line between salaried employment and self-employment, and that distinction shapes everything from your visa category to the tax framework and social security obligations that apply to you. In broad terms, self-employment covers working independently — whether as a freelancer (libero professionista), a sole trader (ditta individuale), or as the owner and operator of your own company — rather than under a subordinate employment arrangement.

Citizens of EU and EEA countries enjoy the right to live and carry out self-employed activity in Italy on the same footing as Italian nationals. Non-EU nationals face a more complex picture: Italy does not maintain a single standalone “freelancer visa.” Instead, foreign nationals from outside the EU have access to several parallel frameworks — the general self-employment work visa administered through the annual quota mechanism (Decreto Flussi), the Italia Startup Visa for technology-driven entrepreneurs, and, since 2024–2025, a digital nomad visa covering remote workers and certain freelancers whose earnings come from abroad.

All of these are long-stay national visas (generally type D) and ultimately lead to a residence permit for work purposes. They are all governed by common provisions in Italy’s Consolidated Immigration Act, which requires self-employed activities to be lawful, not reserved exclusively to Italian or EU nationals, and adequately resourced.

Within the overall quota, 500 foreign nationals residing outside Italy are permitted to enter the country for self-employment purposes in each of the years 2023, 2024, and 2025. Applications can only be submitted while the annual quota window (Decreto Flussi) is open. In 2024, just 680 of the 61,250 non-seasonal work visas issued were allocated to self-employment — figures that make early planning and engagement of an immigration specialist essential for non-EU applicants.

The following categories are permitted entry for self-employment under the current flows decree: entrepreneurs intending to implement an investment plan of benefit to the Italian economy; freelancers wishing to practise regulated or supervised professions, or unregulated but nationally represented professions; holders of corporate administration and control positions; and artists of established reputation or recognised high-level professional standing engaged by public or private organisations.

Non-EU nationals from outside the EEA who wish to launch a sole trader business in Italy must first obtain a work permit. Securing a Codice Fiscale (Italian tax code) is another prerequisite for establishing a sole proprietorship. Once in Italy, you will need to register as self-employed, which involves obtaining a Partita IVA (VAT number) and selecting a tax regime — with the Regime Forfettario being the most widely used option for simplified taxation.

What are the different self-employment and business structures available in Italy?

Italy provides a broad spectrum of legal structures, ranging from the simplest sole trader arrangement through to publicly listed corporations. The most suitable choice will depend on the nature of your activity, the level of liability protection you require, your anticipated turnover, and how much administrative complexity you are prepared to manage. Below is a practical guide to the most commonly used options:

Freelancer (Libero Professionista)

A freelancer (libero professionista) provides services exclusively under their own name, without fixed premises and without the ability to employ staff. This is the lightest-touch arrangement available, and it is widely favoured by consultants, designers, writers, and IT professionals. The primary registration step is obtaining a Partita IVA from the tax authority, and access to the Regime Forfettario flat-rate scheme represents one of the most attractive features for those whose turnover remains modest.

Sole Trader (Ditta Individuale)

A sole trader (ditta individuale) is an individual conducting business without the separation of a legal entity. There is no distinction between personal and business income, and the owner bears unlimited personal liability for all business obligations. Taxation is based on personal income. Sole traders may operate from fixed premises or as mobile entrepreneurs, and they are entitled to hire employees. This arrangement resembles sole trader structures in countries such as Australia or the UK, but with one important caveat: there is no asset protection, meaning that personal savings and property are fully exposed in the event of business failure.

Limited Liability Company (Società a Responsabilità Limitata — S.r.l.)

The S.r.l. is Italy’s equivalent of a limited liability company and the structure most frequently chosen by both domestic and foreign-owned small and medium enterprises. It can be established by one or more individuals or legal entities, and its defining advantage is that your exposure to business debts is capped at the amount you invest. The minimum share capital is €10,000, though only 25% must be deposited at the time of incorporation.

Simplified Limited Liability Company (S.r.l.s.)

The S.r.l.s. is tailored for younger entrepreneurs seeking a more straightforward set-up process at lower cost. Share capital ranges from a minimum of €1 up to €9,999, and only individual shareholders are permitted — no corporate shareholders are allowed. A single-member S.r.l.s. can represent an appealing middle ground between simplicity, personal asset protection, and minimal upfront capital requirements, making it a sensible starting point for those launching independently.

Partnerships (SNC and SAS)

Italian law recognises two principal partnership forms. In a Società in Nome Collettivo (SNC), all partners are jointly and personally liable for the business’s obligations. By contrast, a Società in Accomandita Semplice (SAS) separates general partners, who carry full liability, from limited partners, whose risk is confined to their capital contribution. These structures are common in sectors such as food service, hospitality, and small-scale manufacturing, where close collaboration and mutual trust among partners are central to how the business operates.

Joint-Stock Company (Società per Azioni — S.p.A.)

The S.p.A. is a joint-stock company whose shares may be publicly traded. It carries more rigorous legal obligations, including a minimum share capital of €50,000 — with 25% payable on incorporation — together with a board of directors and a statutory auditors’ body. This structure is generally the preserve of larger enterprises or businesses actively seeking external investment.

According to InfoCamere data, approximately 5.9 million companies are registered in Italy’s Business Register. Of these, roughly 50% are sole proprietorships, favoured for their simplified regulatory requirements, while limited liability entities account for approximately 33% of the total and recorded 3.25% growth in 2024.

How do you register as self-employed in Italy?

Becoming formally registered as self-employed in Italy requires dealing with several separate government bodies, and the steps must be completed in the correct order. The procedure varies slightly between freelancers and sole traders, but the core sequence is broadly similar for both. Non-EU nationals must confirm that their visa or residence permit is in place before completing these steps.

1. Obtain a Codice Fiscale (Tax Identification Number). This Italian tax identification number is required for signing contracts, opening a bank account, renting accommodation, and virtually every other official purpose. It can be obtained from the Agenzia delle Entrate (Revenue Agency) once in Italy, or in some circumstances from an Italian consulate in your home country prior to departure.
2. Secure your visa or residence permit. Non-EU nationals must apply through the Italian consulate nearest to them. The expected processing time for a self-employment visa is around two months from the date of application, so this step should be initiated well in advance. Once you arrive in Italy, a Permesso di Soggiorno (residence permit) must be requested within eight working days.
3. Register with the Agenzia delle Entrate and obtain a Partita IVA. Obtaining a Partita IVA generally requires your visa to be approved and your legal residency to be in the process of being established, including your residence permit. At the point of registration, you declare your business activity using an ATECO code — Italy’s classification system for business activities — and select your tax regime.
4. Choose your tax regime. For the majority of freelancers and sole traders with turnover below €85,000, the Regime Forfettario is the most financially favourable option. This flat-rate scheme replaces liability under several other taxes — including VAT, personal income tax, and the regional tax on productive activities — with a single reduced rate, simplifying compliance considerably.
5. Register with INPS (National Social Security Institute). Registration with INPS is necessary to access public healthcare, build pension entitlements, and meet compulsory social security obligations. The appropriate fund varies by activity type: freelancers typically enrol with the Gestione Separata (Separate Management Fund), whereas traders and artisans have their own dedicated schemes.
6. Register with the Chamber of Commerce (for sole traders and commercial activities). Freelancers practising a professional activity not governed by a professional order need only register with the tax authority. However, sole traders engaged in commercial or artisan activities must additionally register with the local Camera di Commercio (Chamber of Commerce) and, in most cases, submit a SCIA (Segnalazione Certificata di Inizio Attività) to the relevant municipality via the SUAP (One-Stop Business Advisory Centre).
7. Register with your local municipality (Anagrafe). Complete your legal residency by registering with your local comune (town hall). This Anagrafe registration is a formal requirement to become an official resident in Italy and is a separate process from applying for your residence permit.

For regulated professions — including medicine, law, architecture, and accountancy — enrolment with the relevant professional order (Ordine Professionale) is also required before you may legally practise. A certificate confirming no impediment to carrying out freelance activity in the relevant field of expertise must be issued by the competent Chamber of Commerce, or by the specific authority, public administration body, or professional association authorised to grant the necessary licence.

Registering a Partita IVA is itself free of charge, though annual Chamber of Commerce registration fees and accountancy costs form part of the overall expenditure. Always check current fee schedules directly with the Agenzia delle Entrate and your local Camera di Commercio, as these are updated periodically.

How do you set up a company in Italy as an expat?

Incorporating a company in Italy is considerably more involved than registering as a sole trader and in almost every case requires the participation of a notary and a qualified accountant (commercialista). The S.r.l. is the vehicle most commonly chosen by foreign founders, as it provides liability protection and projects a credible image to clients and potential investors alike.

In general, there are no restrictions preventing foreign nationals from holding shares in an Italian company, meaning Italy is broadly welcoming of foreign ownership. Every director and shareholder — whether Italian or foreign — must obtain a codice fiscale (Italian tax identification number) from the Agenzia delle Entrate before the process can be completed.

1. Obtain a Codice Fiscale for all directors and shareholders. This requirement applies to every individual involved in the company structure, regardless of their nationality or country of residence.
2. Choose your legal structure. Select between an S.r.l. (minimum €10,000 share capital, with 25% payable at the point of incorporation), an S.r.l.s. (€1 to €9,999 capital, subject to more restrictive rules), or an S.p.A. (minimum €50,000). The majority of expat-founded SMEs opt for the S.r.l. for its combination of liability protection and operational flexibility.
3. Engage a notary and prepare constitutional documents. For an S.r.l., careful attention must be given to drafting the articles of association in close collaboration with a public notary, who is required to file them with the Business Register — the limited liability company only comes into legal existence upon completion of that registration. As of 2024, notaries are also able to conduct this process remotely via audio-video authentication using Italy’s digital identity system (SPID).
4. Open a dedicated company bank account and deposit share capital. The required share capital must be lodged with a bank before incorporation is finalised — a standard requirement consistent with company formation procedures across other EU jurisdictions.
5. Register with the Business Register (Registro delle Imprese). The notary submits the deed electronically to the appropriate Chamber of Commerce, which assigns the company a registration number. Within a matter of hours, you should receive a Chamber of Commerce certificate containing all the legal, economic, and administrative information relating to the business.
6. Register with the Agenzia delle Entrate for a VAT number. The company requires its own Partita IVA, separate from those held by its founders. This step is typically handled concurrently with Business Register registration.
7. Submit the SCIA to the SUAP. Once registration with the Business Register is complete, the SCIA must be submitted to the One-Stop Business Advisory Centre (SUAP) of the relevant municipality to authorise the company to begin trading.
8. Register with INPS for social contributions. Partners who are actively involved in running the business must register with the Artisans and Traders Fund System (Gestione Artigiani o Commercianti), a dedicated programme within INPS.

The minimum total cost of incorporating a new company in Italy is approximately €3,200 plus share capital (based on figures reported for 2024–2025; verify current costs with a notary or via the Registro delle Imprese). This figure covers incorporation fees, business register charges, and related professional costs, but excludes office rental and ongoing accountancy.

Even though the company formation process in Italy has been progressively streamlined, obtaining professional legal and tax guidance remains strongly advisable. Most Italian entrepreneurs working through the start-up phase rely on a team of specialists — typically a notary, a lawyer, and a chartered accountant (commercialista) — who collectively guide them through the incorporation and initial compliance requirements.

Can you work as a digital nomad in Italy?

Italy established a formal Digital Nomad Visa pathway in 2024, joining a growing cluster of EU countries that have created dedicated routes for location-independent workers — broadly comparable in concept to Portugal’s D8 Visa or Germany’s freelance visa, though with its own distinct conditions and requirements.

The introduction of Italy’s Digital Nomad Visa created a specific legal channel through which non-EU nationals can establish residency in the country while continuing to work remotely for clients or employers based abroad.

The route was implemented following the insertion of Article 27-quater into Italy’s Consolidated Immigration Act and given operational shape through 2024 guidance. Official consular instructions now draw a distinction between “digital nomads” — who are self-employed or freelance — and “remote workers” employed by foreign companies.

The visa is aimed at highly qualified professionals who carry out their work using digital and technological tools from a location of their choosing. For freelancers, this typically encompasses consultants, software developers, designers, and other knowledge-economy workers with an established base of international clients. A central requirement is that the applicant’s income derives predominantly from non-Italian sources, ensuring they do not directly compete within the local labour market.

The principal requirements for the Digital Nomad Visa (as of 2024–2025) are as follows:

• Documented remote income from non-Italian sources, with annual earnings exceeding €28,000 (regional thresholds may vary).
• Health insurance providing coverage of at least €30,000 annually, valid across Schengen countries.
• A clean criminal record and confirmed housing arrangements in Italy.
• Evidence of high-level qualifications or substantial professional experience — a high-level qualification typically requires five years of proven experience supported by official documentation from past employers; ICT executives and specialists require only three years of experience within the preceding seven years.

Where an applicant is accompanied by a spouse, the income threshold rises to €34,087 per year, with an additional €1,550 per year for each dependent child. Always confirm the current income requirements with your nearest Italian consulate, as these figures are subject to revision. The official starting point for consular applications is the Italian Ministry of Foreign Affairs visa portal.

The digital nomad route is not designed for entrepreneurs building a client base within Italy or looking to hire local staff. Those with such intentions should explore the general self-employment visa or startup routes instead.

EU nationals are not required to obtain a Digital Nomad Visa and may live and work freely in Italy. Non-EU nationals from visa-free countries can stay in Italy for up to 90 days without a visa, though working remotely during that period occupies a legal grey area. For stays of more than 90 days involving remote work, an appropriate visa or residence permit is essential. Remaining without the correct authorisation can result in fines or restrictions on future entry.

What taxes and social contributions apply to self-employed expats and business owners in Italy?

The Italian tax system for self-employed individuals and business owners comprises several overlapping obligations — personal income tax, social security contributions, and in certain circumstances regional and corporate taxes. Grasping how these elements interact is essential before committing to any particular structure or regime.

Personal Income Tax (IRPEF)

Individuals carrying out a business activity directly, or through a transparent structure such as a partnership, are liable to personal income tax (IRPEF) at progressive rates ranging from 23% up to 43% on income exceeding €50,000. Regional surcharges are applied on top of this. The progressive nature of IRPEF can feel burdensome to those accustomed to lower-tax environments elsewhere.

The Regime Forfettario (Flat-Rate Scheme)

The most significant tax advantage available to self-employed expats is the Regime Forfettario. Those whose annual business revenues do not exceed €85,000 may opt into this flat-rate scheme, which replaces liability under several other taxes — including VAT, personal income tax, and the regional tax on productive activities. Tax is calculated at 15% on a deemed income figure, arrived at by applying an activity-specific profitability percentage to gross turnover. Crucially, this rate falls to 5% during the first five years of a new business activity.

If gross billings exceed €85,000 in any given tax year, the Regime Forfettario cannot be used in the following year and the taxpayer must revert to the standard regime, paying income tax at progressive rates on net profit. Confirm current thresholds with the Agenzia delle Entrate.

Corporate Income Tax (IRES)

Italian-resident corporate entities and permanent establishments of non-resident companies are subject to corporate income tax (IRES) at 24%, together with the regional production tax (IRAP) at 3.9%. A reduced IRES rate of 20% is available for 2025 to companies that allocate at least 80% of their 2024 profits to reserve and invest at least 30% of that reserve in technologically advanced fixed assets.

VAT (IVA)

Italy’s standard VAT rate stands at 22%, applicable to most goods and services. Freelancers operating under the Regime Forfettario are exempt from charging VAT, filing VAT returns, and maintaining VAT records. Those in the ordinary regime must charge 22% VAT on domestic sales and services, file quarterly returns, and comply with electronic invoicing regulations. For foreign clients, intra-EU and extra-EU VAT rules come into play, often involving reverse-charge mechanisms or exemptions depending on the nature of the service and the client’s location.

Social Contributions (INPS)

Registration with INPS is mandatory and grants access to the public healthcare system, pension accrual, and other social security entitlements. Unlike employees, whose contributions are handled automatically through payroll, self-employed workers in Italy are personally responsible for calculating and paying their own contributions. Directors receiving remuneration must register with the INPS Separate Fund System; the applicable rate for 2025 is 26.07%. Fixed minimum contributions for 2025 stand at €4,460.64 for artisans and €4,549.70 for traders, with an additional percentage rate applied to income above the minimum threshold of €18,555.

Tax Treaties

Italy has concluded over 90 bilateral tax treaties designed to prevent double taxation for individuals with income from abroad. If you receive earnings from clients or employers based in another country, it is vital to establish whether a relevant treaty applies that reduces or eliminates double liability. A commercialista with experience in cross-border taxation is strongly recommended in these circumstances.

Are there any incentives, grants, or programmes to encourage expat entrepreneurs in Italy?

Italy has assembled a noteworthy portfolio of incentives targeting foreign entrepreneurs and incoming workers, placing it in a more competitive position alongside destinations such as Portugal, Spain, and the Netherlands, all of which have their own expat-focused tax and visa programmes.

Impatriate Tax Regime (Regime degli Impatriati)

The inbound workers’ tax regime is a fiscal incentive created by the Italian government to attract and retain highly qualified professionals from abroad. The revised framework, established under Legislative Decree No. 209/2023, applies to individuals who transfer their tax residence to Italy from 1 January 2024 onwards — including freelancers, entrepreneurs, and employees with a prior period of working abroad.

The incentive consists of a partial exemption from IRPEF on Italian-sourced income: only 50% of qualifying income is subject to taxation. Where the beneficiary has at least one minor or adopted child resident in Italy, the exempt portion rises to 60%. The benefit runs for five years and applies up to an annual income ceiling of €600,000. This represents a significant reduction from the framework that preceded it — under the previous regime, eligible workers could receive income tax exemptions of 70% or even 90% — but it remains a meaningful financial advantage for those relocating to Italy.

Italia Startup Visa

The Italia Startup Visa is a dedicated national visa for self-employment in the startup sector, enabling non-EU citizens to come to Italy to found or join an innovative startup. It was launched in 2014 by the Ministry of Economic Development with the twin aims of simplifying bureaucratic procedures and drawing talent, capital, and ideas from international sources.

To qualify as an innovative startup under the scheme, the company must satisfy specific criteria: it must have SME status under EU rules (turnover ≤ €50 million), have been incorporated within the past five years, maintain a registered office in Italy, concentrate on the development, production, and commercialisation of high-technology goods or services, devote at least 15% of turnover or costs to research and development, and have a highly qualified team in which at least one-third hold a PhD or two-thirds hold a master’s degree.

The financial requirements for the visa (as of 2024–2025) are: a minimum of €50,000 for new incorporation, dedicated exclusively to the project’s development and evidenced by a bank statement; or a minimum investment of €100,000 where the applicant is joining an existing startup, accompanied by an active role as partner and/or administrator.

A key practical benefit of the Startup Visa is its accelerated processing: while other immigration procedures can stretch over many months, this route typically achieves clearance in approximately 30 days. The programme is officially administered at italiastartupvisa.mise.gov.it.

Investor (Golden) Visa

Italy’s Investor Visa requires a qualifying investment in one of several categories: a minimum of €250,000 directed to an eligible Italian innovative startup; €500,000 invested in an Italian limited company; a philanthropic donation of at least €1 million; or the purchase of €2 million in Italian government bonds held for a minimum of two years.

Startup Tax Incentives and the Scaleup Act

The Scaleup Act (2024) extends the period of startup status to nine years and provides for tax deductions of up to 65% for investors in high-technology companies. At the individual level, an IRPEF deduction of 50% is available on amounts invested in the share capital of one or more innovative startups, subject to a maximum annual investment of €100,000 — yielding a maximum deduction of €50,000 per tax year. Confirm current eligibility criteria and applicable limits with a tax adviser or through the Agenzia delle Entrate.

What are the practical challenges of being self-employed or running a business in Italy?

Italy’s landscape for self-employment and entrepreneurship has real strengths — a sizeable domestic market, excellent infrastructure in the main cities, and progressively improving digital public services. At the same time, a number of well-documented practical challenges await expats who have not prepared for them.

Language and Bureaucracy

Virtually all official correspondence, tax filings, and registration procedures are conducted in Italian. Government portals, Chamber of Commerce forms, and INPS communications are rarely translated into other languages. In contrast to countries like Estonia or the Netherlands, which offer extensive English-language business registration services, Italy’s administrative processes remain firmly Italian-language affairs. Engaging a bilingual commercialista is not merely convenient — for most foreign nationals, it is a practical necessity.

The Commercialista: Your Key Professional Partner

Despite ongoing simplification efforts, seeking qualified legal and tax guidance remains strongly advisable when setting up in Italy. Most Italian entrepreneurs during the start-up phase work with a combination of a notary, a lawyer, and a chartered accountant (commercialista), who together navigate the incorporation process. A capable commercialista will manage your Partita IVA registration, tax filings, INPS contribution calculations, and annual accounts — and they bring working knowledge of rules that can be opaque even to Italian nationals.

Banking Access

Opening a business bank account in Italy as a foreign national can be a cumbersome process. Traditional banks typically require proof of residence, a valid Permesso di Soggiorno, and extensive documentation before agreeing to open an account. Fintech and digital banking providers have eased access in recent years, and some permit remote account opening, but for an S.r.l. you will still need a dedicated corporate account with a regulated bank before incorporation can be completed.

Electronic Invoicing

Italy requires electronic invoicing (fatturazione elettronica) through the SDI (Sistema di Interscambio) government platform for the majority of business transactions — a more advanced requirement than applies in many other EU member states. Specialist invoicing software or accountant-managed compliance is needed. Regime Forfettario users are presently exempt from electronic invoicing below certain thresholds, but this exemption may be revised — always verify current requirements with the Agenzia delle Entrate.

Slow Processing Times

Visa processing, residence permit issuance, and government registrations can all take longer than expected. The standard processing time for a self-employment visa is roughly two months from application — but delays at questure (police offices) when issuing Permesso di Soggiorno documents are a common experience in larger cities. It is wise to build significant buffer time into your plans from the outset.

Common Pitfalls

• Underestimating INPS contributions: Social security obligations are non-negotiable and cannot be deferred — even in years of low earnings, minimum fixed contribution amounts typically apply.
• Misclassifying income: Italy draws careful distinctions between employee-resembling freelance relationships (co.co.co) and genuinely independent self-employment. Misclassification carries both tax and legal consequences.
• Overlooking the quota system: Non-EU nationals who attempt to commence self-employed activity without confirming that their visa category is appropriate for the work they intend to carry out risk operating outside the law.
• Italy is actively fostering a pro-investment climate, with established startup ecosystems in Milan, Rome, and Turin — plugging into these networks can accelerate both bureaucratic navigation and the development of a client base.

Frequently asked questions

Can I be employed and self-employed at the same time in Italy?

Yes, in many circumstances. Italy permits individuals to hold a Partita IVA alongside an employment contract, subject to restrictions in certain employment agreements and professional regulations. There is, however, an income threshold that affects eligibility for the Regime Forfettario: taxpayers must not have received employment income exceeding €30,000 (for FY2024 and FY2025) in the preceding year, unless that employment has since ended. Always review your employment contract for any exclusivity provisions, and verify your regime eligibility with a commercialista.

How do I invoice foreign clients as a self-employed person in Italy?

For international clients, intra-EU and non-EU VAT rules apply, frequently involving reverse-charge mechanisms or VAT exemptions depending on the service category and the client’s location. Under the Regime Forfettario, invoices are generally issued without VAT and quarterly VAT returns are not required. For clients outside the EU, invoices are typically exempt from VAT under export provisions, though the correct treatment varies according to the service involved. A commercialista can prepare a compliant invoicing template suited to your particular client base.

What happens to my self-employment status if my visa or residence permit changes?

Your Partita IVA and tax obligations are linked to your Italian tax residency rather than directly to your visa category. However, if your residence permit lapses or you become a non-resident for tax purposes, your eligibility for the Regime Forfettario is compromised — tax residency outside Italy is a disqualifying condition for the flat-rate scheme. If you transition between visa categories (for example, from a student permit to a self-employment permit), update your status with both the Agenzia delle Entrate and INPS without delay.

Do I need to speak Italian to run a business in Italy?

There is no legal requirement for business owners to be Italian-speaking, and many expat entrepreneurs operate effectively with Italian professional support — a commercialista, notary, and legal adviser — without being fluent themselves. English is widely used in commercial settings, and many consultants offer multilingual services. Nevertheless, day-to-day dealings with public offices, banks, and local clients generally call for Italian, and all official documentation is issued exclusively in that language.

Can a non-EU national be the sole director and shareholder of an Italian S.r.l.?

Yes. There are no general restrictions on foreign nationals owning or directing an Italian S.r.l., and you are not required to have an Italian co-founder or locally based director. However, every individual occupying a company role must hold a valid Codice Fiscale, and non-EU directors must possess a valid residence permit that authorises work — including self-employment — in Italy before taking an active management role in the company.

Is the Regime Forfettario available to all self-employed expats in Italy?

The Regime Forfettario is accessible provided your gross billings do not exceed €85,000 in any tax year. Beyond the turnover ceiling, there are additional exclusions — for instance, if you have a controlling interest in a company operating in the same sector as your freelance activity, or if your employment income from the previous year exceeded the applicable threshold. The scheme is open to foreign nationals once they are resident taxpayers in Italy. Confirm your specific eligibility with the Agenzia delle Entrate or a commercialista before relying on this regime.

How long does it take to set up a company in Italy?

Once the notary has filed the deed electronically with the relevant Chamber of Commerce, the Chamber of Commerce certificate should be issued within a few hours. However, the complete process — encompassing notary engagement, articles of association drafting, capital deposit, and all downstream registrations — typically takes between two and six weeks for an S.r.l., depending on the structural complexity and how promptly the required documents can be assembled. For the Italia Startup Visa, clearance is achieved in approximately 30 days from submission.

Are there specific areas of Italy with better conditions for startups or entrepreneurs?

Italy has actively developed startup ecosystems across several cities, with recognised hubs in Milan, Rome, and Turin. Milan is broadly considered Italy’s commercial capital and offers the highest concentration of venture capital activity, co-working spaces, and international professional networks. Rome has a growing technology scene and is home to key government institutions. It is worth noting that the previous 90% income tax exemption that was available to workers relocating to southern Italy was abolished under the 2024 reform of the Impatriate Regime — the standard 50% exemption now applies on an equal basis across the entire country. For current regional grant programmes and incentive schemes, consult the Invitalia national agency.