Italy’s Flat Tax regime has been one of the most attractive incentives in Europe for Ultra High Net Worth Individuals considering a relocation. With the 2026 Budget Law, the italian government has introduced a new adjustment that raises the annual substitute tax from Euro 200.000 to Euro 300.000 for the main taxpayer and from Euro 25.000 to Euro 50.000 for each eligible family member. Yet, despite the headline increase, the core appeal of the regime and Italy’s broader advantages for UHNWIs remain solid and unchanged.
Who is protected from the Flat Tax increase
The new thresholds apply only to individuals who will establish their civil residence in Italy from 1 January 2026 onwards. Those who take up residence by 31 December 2025 will continue to benefit from the current rates of Euro 200.000 for the main taxpayer and Euro 25.000 for each family member.
How the Flat Tax regime works
Introduced in 2017, the regime under Article 24-bis of the Italian Income Tax Code allows new residents to replace ordinary taxation on foreign-source income with a fixed annual payment, irrespective of the amount of worldwide income generated.
Key conditions and features include:
• The taxpayer must not have been fiscally resident in Italy for at least nine of the previous ten tax years. • Foreign-source income is covered by the flat tax, while Italian-source income remains subject to ordinary taxation. • The regime lasts 15 tax years and can be voluntarily revoked at any time. • The option can be extended to qualifying family members, currently for Euro 25.000 each, rising to Euro 50.000 from 2026.
Pourquoi l’Italie devient de plus en plus attractive pour les Français souhaitant acheter un bien immobilier
L’Italie séduit un nombre croissant de Français désireux d’investir dans l’immobilier, que ce soit pour une résidence secondaire, un futur projet de retraite ou un véritable changement de vie. Mais au-delà de son charme incontestable, de sa gastronomie, de ses paysages et de son climat, ce sont surtout des considérations économiques, fiscales et patrimoniales qui font de l’Italie une destination de choix.
Une fiscalité d’acquisition nettement plus avantageuse
En matière d’acquisition, l’Italie propose un cadre fiscal bien plus attractif que celui en vigueur en France. Le coût global d’un achat, incluant taxes et frais de notaire, y est sensiblement réduit.
À titre d’exemple, les frais de notaire en Italie varient généralement entre 2 % et 4 % du prix d’achat, contre 7 % à 8 % en France (où sont inclus les droits de mutation et les émoluments du notaire).
De toute façon, en Italie, les droits d’enregistrement ne sont pas calculés sur le prix d’achat réel, mais sur la valeur cadastrale du bien, une valeur fiscale officielle fixée par l’administration. Cette valeur est généralement bien inférieure au prix commercial : en Ligurie, elle se situe souvent entre 30 % et 50 % du prix de marché, ce qui allège considérablement la fiscalité.
Cette valeur cadastrale, inscrite au registre foncier local (Catasto), est utilisée pour déterminer les impôts liés à la propriété. Ce système fiscal est particulièrement avantageux lorsqu’il s’agit d’un achat en tant que résidence principale, puisqu’il donne droit à une réduction des droits d’enregistrement (de 9 % à 2 %) et à l’exonération totale de la taxe d’habitation.
Une fiscalité immobilière favorable
L’Italie offre également des avantages fiscaux notables pour les investisseurs immobiliers :
Exonération des plus-values : La vente d’un bien immobilier détenu depuis plus de 5 ans est exonérée d’impôt sur la plus-value, contrairement à la France où l’exonération totale n’intervient qu’après 30 ans de détention. Alors que la vente d’un bien immobilier acquis en tant que résidence principale est exonérée d’impôt sur la plus-value.
Régime simplifié des revenus locatifs : la “cedolare secca” permet une imposition forfaitaire de 21 % sur les loyers perçus, offrant un régime simple et souvent plus avantageux que le système progressif français.
Ces dispositifs rendent l’investissement locatif en Italie à la fois plus souple, plus lisible et souvent plus rentable.
Des droits de succession bien plus doux
L’Italie se distingue par une fiscalité successorale nettement plus favorable. Les transmissions en ligne directe (conjoints ou enfants) bénéficient d’un abattement de 1 million d’Euros par héritier, au-delà duquel le taux d’imposition n’est que de 4 %. En comparaison, la France applique un abattement de seulement 100.000 Euros par enfant, avec des taux pouvant atteindre jusqu’à 45 %, voire 60 % dans certains cas. Dans touts les autres cas, en Italie, il faudra payer le 2% d’impôt cadastral (réduit à un minimum de seulement 200 Euros) et le 1% de taxe hypothécaire (également réduit à un minimum de seulement 200 Euros).
Par ailleurs, une convention fiscale franco-italienne évite toute double imposition, un atout non négligeable pour les familles disposant de biens dans les deux pays.
Des prix immobiliers souvent plus accessibles
Outre la fiscalité, les prix de l’immobilier en Italie restent compétitifs par rapport à la France, notamment dans des régions aussi charmantes que la Ligurie. Il est possible d’y acquérir de magnifiques maisons de caractère, souvent avec jardin, vue mer ou piscine, à des prix bien inférieurs à ceux pratiqués sur la Côte d’Azur ou en Provence.
Un engouement croissant pour les demeures typiques et le patrimoine
Les acheteurs français manifestent un intérêt croissant pour les propriétés au charme authentique : maisons en pierre, palazzi historique. L’Italie, avec sa richesse architecturale et culturelle, offre un cadre de vie unique. La dimension patrimoniale et historique du bien devient un critère d’achat central, autant que son potentiel de valorisation ou sa rentabilité locative.
L’Italie s’impose comme une destination idéale pour les Français à la recherche d’un investissement sécurisé, d’une fiscalité plus légère, ou tout simplement d’un art de vivre raffiné. Grâce à ses conditions d’acquisition avantageuses, à son régime fiscal attractif, à ses prix encore accessibles et à la richesse de son patrimoine, elle se positionne aujourd’hui comme l’une des meilleures alternatives en Europe pour investir ou s’installer à long terme.
La Ligurie, un choix naturel pour les Français
Pour les acheteurs français, la Ligurie s’impose comme une destination de choix. Proche de la Côte d’Azur et de villes comme Nice ou Monaco, cette région italienne bénéficie d’une accessibilité incomparable, notamment grâce à l’aéroport international de Nice. La Ligurie offre un cadre de vie idyllique avec ses villages côtiers pittoresques, ses plages, ses collines verdoyantes et ses panoramas spectaculaires. De plus, la proximité géographique favorise les allers-retours fréquents, et la présence de nombreux habitants et commerçants francophones facilite les échanges au quotidien. Cette région conjugue ainsi charme italien, hospitalité, et une véritable continuité culturelle et linguistique pour les acheteurs français.
Prêt à acheter votre bien immobilier en Ligurie ? Contactez notre équipe d’experts francophones chez LiguriaHomes Casamare pour découvrir nos meilleures opportunités: www.liguriahomes.fr
Pour en savoir plus sur l’achat immobilier en Italie, consultez notre guide complet en ligne : Acheter en Italie – Guide pour les Français. Vous y trouverez toutes les informations essentielles pour réussir votre projet immobilier, de la recherche du bien idéal aux démarches administratives.
Italy’s rich history, stunning landscapes, and vibrant culture make it an attractive destination for Canadian citizens looking to buy a property. Whether you’re searching for a vacation home, a retirement haven, or a safe investment, understanding the rules of purchasing real estate in Italy is crucial.
This guide addresses the top frequently asked questions (FAQs) to help Canadian buyers in navigating the Italian property market, incorporating the latest legislative updates.
1. Can Canadian citizens legally purchase property in Italy?
Yes, Canadian citizens can legally purchase property in Italy, but restrictions now apply as a result of reciprocity with Canada’s “Prohibition on the Purchase of Residential Property by Non-Canadians Act,” effective January 1, 2023. These restrictions align with the limitations Canada imposes on foreign buyers. However, Canadian citizens may still qualify to buy property if they meet specific exceptions.
2. What are the exceptions that allow Canadians to buy property in Italy?
Canadian citizens must meet at least one of the following exceptions to purchase property in Italy:
The property is located in a municipality (“Comune”) with fewer than 10,000 residents, unless near a major metropolitan area, where restrictions may apply.
The purchase involves transfers by death, separation, divorce, or gift, which are not subject to the ban.
The buyer holds long-term Italian immigration status.
The buyer is a dual citizen holding an EU passport in addition to Canadian citizenship.
The buyer is purchasing the property with a spouse or civil union partner who is an EU citizen or an Italian permanent resident.
If none of these exceptions apply, purchasing residential property in Italy may be restricted.
3. Where can Canadians buy property in Italy?
Canadian citizens can purchase property in municipalities (“Comuni”) with fewer than 10,000 residents. However, restrictions may still apply if the property is located near a major metropolitan area. It’s essential to confirm the location’s eligibility with a real estate professional before proceeding.
4. How does the property purchase process work in Italy?
Buying a property in Italy is a highly regulated and formal process, with distinct contractual standards and negotiation practices. It typically involves:
Offer and Acceptance: A formal and binding agreement between buyer and seller.
Preliminary Contract (“Compromesso”): A more detailes binding contract outlining all terms of sale.
Final Deed (“Atto/Rogito Notarile”): Signed in front of an Italian Notary, at which point the balance of the payment is made, the keys are handed over, and the deed is registered in the Public/Land Registry.
For a detailed step-by-step guide, visit our Buying Guide to learn everything you need to know about purchasing a property in Italy.
5. Are there residency requirements for Canadian property owners in Italy?
Owning property in Italy does not automatically grant residency. Canadian citizens can stay in Italy for up to 90 days within a 180-day period without a visa. For longer stays, a visa or residency permit is required. Common options include:
Elective Residency Visa: Ideal for retirees looking to enjoy the Italian lifestyle full-time.
Work or Study Visa: For individuals relocating to Italy for employment or education.
If you’re a remote worker, Italy’s Digital Nomad Visa offers an exciting opportunity to live and work in the country while enjoying its breathtaking scenery. Learn more in our blog: Italy’s New Digital Nomad Visa: A Gateway to La Dolce Vita.
6. What financing options are available for Canadian buyers?
Canadian buyers have several financing options:
Italian Mortgages: Some Italian banks offer mortgages to non-residents, though terms may be more stringent and may require a higher down payment. Understanding the local mortgage system is crucial, and working with an experienced broker can make the process smoother. To dive deeper into the process, read our blog: Getting a Mortgage in Italy: A Comprehensive Guide.
Canadian Financing: Buyers can secure financing through Canadian lenders, such as home equity loans or cross-border mortgage services.
Currency Exchange Considerations: Exchange rate fluctuations can impact the cost of purchasing and maintaining a property. Working with a reputable currency exchange provider can help secure favorable rates and reduce financial risks.
Conclusion
Buying property in Italy as a Canadian citizen is an exciting and rewarding venture, offering you the chance to enjoy “la dolce vita” in one of the world’s most beautiful countries. Liguria, often referred to as the Italian Riviera, stands out as an exceptional destination for property investment.
Why choose West Liguria? West Liguria offers a unique combination of stunning coastal scenery, historic towns, and a mild Mediterranean climate. The region is home to glamorous seaside towns such as Sanremo and Bordighera, and charming inland areas dotted with olive groves and vineyards. Its strategic location, bordering France, allows easy access to Monaco, the French Riviera, and major European cities.
The region is conveniently located near Nice International Airport (NCE), which provides direct flights to Canada, making it an ideal choice for Canadians seeking easy connectivity between their homes in Italy and North America.
For those seeking a second home, retirement haven, or investment property, West Liguria provides excellent options, from luxurious villas with sea views to quaint townhouses and modern apartments. Its culinary delights, vibrant culture, and strong community make it a perfect destination to call home.
With decades of experience in Liguria’s real estate market, LiguriaHomes Casamare is your trusted partner in finding the perfect property in Liguria. Our expertise, local knowledge, and personalized service ensure a smooth and stress-free buying experience.
Start your journey today by exploring our listings or contacting our team for tailored advice. Let us help you make your dream of owning property in Italy a reality!
Effective April 4, 2024, Italy has introduced a new digital nomad visa, opening doors for remote workers from outside the European Union to live and work in the country. This visa is designed for highly skilled professionals who can work remotely, offering them the opportunity to enjoy Italy’s rich culture, beautiful landscapes, and world-renowned lifestyle.
To qualify, applicants must meet specific income requirements, have health insurance, and be employed outside of Italy. This initiative is part of Italy’s broader efforts to attract international talent and revitalize its economy.
Key Details of the Digital Nomad Visa:
Eligibility: The visa is designed for highly-skilled professionals, including freelancers (“digital nomads”) and employees (“remote workers”), who can work remotely using technology.
Skills and Education: Applicants must have a university degree (minimum three years), an accredited professional license, or significant professional experience. Some consulates may require the education to align with the work being performed.
Work Experience: At least six months of relevant work experience is required, with up to five years for those without a degree.
Work Contract: Remote workers need to provide evidence of an employment contract or a binding job offer that requires high-level skills. Freelancers may need to provide proof of contracts or client engagements.
Criminal Background Affidavit: Remote workers must submit an affidavit from their employer confirming no convictions related to specific immigration crimes. While a criminal background check for the applicant is not explicitly required, some consulates might ask for it.
Annual Income: Applicants must demonstrate an annual income of at least EUR 24,789. The income should ideally be related to remote work, though requirements may vary by consulate.
Housing: Evidence of accommodation in Italy is required, which could be a lease agreement or proof of ownership. Some consulates may accept a hotel reservation or a letter of hospitality.
Health Insurance: Applicants must have medical insurance covering treatment and hospitalization in Italy. Alternatively, an affidavit committing to obtain insurance upon arrival may be accepted.
Visa Duration and Renewal: The visa is valid for one year, with the option to renew it without reapplying, once in Italy.
Where to Apply: Applications must be submitted at the Italian Consulate responsible for the applicant’s area of residency.
This visa presents a unique opportunity for digital nomads and remote workers to experience life in Italy while maintaining their professional careers.
If you’re considering relocating to Italy under this new visa, it’s essential to prepare thoroughly to ensure that you meet all the requirements and understand the implications of living and working abroad. With its unparalleled lifestyle offerings, West Liguria stands out as a premier destination for digital nomads.
Italy continues to be a prime destination for high-net-worth individuals (HNWI) and international professionals, thanks to its attractive tax regimes. However, recent changes in 2024 have introduced new rules that potential expatriates should consider. This article highlights the significant updates to the “Flat Tax for Wealthy Foreigners” and the “Inbound Workers Regime,” both of which have undergone substantial revisions this year.
Changes to the Flat Tax for Wealthy Foreigners (HNWI) New Residents Effective from August 10, 2024, Italy has implemented important changes to the “Flat Tax for Wealthy Foreigners” regime, which was originally designed to attract HNWI to Italy by offering a simplified and advantageous tax structure.
Key Changes:
Increased Flat Tax Amount: The most notable change is the increase in the flat tax rate from €100,000 to €200,000 per annum for foreign-sourced income. This adjustment applies to individuals transferring their tax residence to Italy after August 10, 2024. Additionally, the option to include family members under this regime is maintained, with an extra flat tax of €25,000 per family member.
Grandfathering Clause: Individuals who transferred their residence to Italy before August 10, 2024, are not affected by the new legislation. This applies regardless of whether they are already tax residents in Italy for 2024 or whether they have opted for the Flat Tax Regime. These individuals will continue to benefit from the original flat tax provisions, ensuring that those who planned their relocation under the previous regime are not disadvantaged by the new rules.
These changes make the regime less affordable for new entrants but preserve benefits for those already in the system, ensuring Italy remains a competitive option for those seeking tax efficiency coupled with a luxurious lifestyle.
Updates to the Inbound Workers Regime Starting January 1, 2024, the “Inbound Workers Regime” has been significantly revised to broaden its appeal and enhance its benefits for international professionals and executives moving to Italy.
New Eligibility Requirements:
Non-Resident Status: Taxpayers must have been non-residents of Italy for at least three years (previously two years) before transferring their tax residence to Italy.
Commitment to Stay and Work: Individuals must commit to residing in Italy for at least four years (previously two years) and working primarily within the Italian territory.
High-Level Qualification: Eligible individuals must possess a high-level qualification or specialization as defined by legislative decrees 108/2012 and 206/2007.
Benefits of the Regime:
Income Reduction: Qualified individuals can benefit from a 50% reduction in taxable income for up to five fiscal years, with a yearly income limit of €600,000.
Enhanced Reduction for Families: For taxpayers who transfer their residency with a dependent child or a newborn or adopted minor, the income reduction increases to 60%, with the same annual limit of €600,000.
Conclusion
The 2024 updates to Italy’s special tax regimes underscore the country’s strategic efforts to attract a diverse range of international talents and high-net-worth individuals. For those considering relocating to Italy, whether you are a high-net-worth individual seeking the fiscal advantages of the revised Flat Tax regime or a specialized professional aiming to benefit from the updated Inbound Workers Regime, these changes present a unique blend of opportunities and considerations.
Italy’s evolving tax landscape continues to offer compelling incentives for those willing to invest in the country’s vibrant economy and luxurious lifestyle. The Flat Tax rate for new residents positions Italy as an appealing destination for those looking to optimize their tax obligations while enjoying a high standard of living. Similarly, the enhanced benefits for specialized professionals under the Inbound Workers Regime provide a robust framework for career growth, making Italy an attractive option for top-tier talent and international companies seeking to relocate employees.
At LiguriaHomes Casamare, we are committed to assisting our clients in navigating these new tax landscapes and making informed decisions about their relocation and investment strategies. Our deep understanding of both the local real estate market and Italy’s tax regime changes allows us to provide tailored advice that aligns with your financial goals and lifestyle preferences.
Whether you are planning to invest in Italy’s stunning properties or exploring the tax benefits of becoming a resident, we are here to guide you every step of the way. Reach out to us today to discuss how these 2024 tax regime changes could impact your plans and discover how we can help you make the most of what Italy has to offer. If you have any questions or comments about these favorable tax regimes in Italy, please do not hesitate to contact us. We would be happy to connect you with our Tax Advisor and provide you with more detailed information tailored to your needs.
How to Obtain a Mortgage for Property in Italy: Expert Advice
Italy’s allure as a destination for purchasing property extends beyond its scenic landscapes and historic charm. However, navigating the mortgage landscape in Italy can be complex, especially for international buyers. This guide aims to provide a detailed overview of obtaining a mortgage in Italy, drawing on expert insights and integrating essential information for non-residents.
The Mortgage Approval Process
The process of securing a mortgage in Italy involves several steps and considerations. Understanding these can help prospective buyers streamline their efforts and increase their chances of success.
1. Duration for Loan Approval
The loan approval procedure for international investors typically matches the timeline for Italian buyers. However, if the process takes longer, it may be beneficial to seek assistance from another bank or advisor to avoid unnecessary delays.
2. Maximum Loan Amount
For foreign customers, the maximum loan amount, or Loan to Value (LTV), usually does not exceed 60% of the property’s purchase price or appraised value, whichever is lower. In some cases, this can be as low as 50%. Therefore, buyers should be prepared to provide at least 40-50% of the property value as a deposit.
3. Additional Costs
When applying for a mortgage, consider the following additional costs:
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