Remote work for a foreign employer: confirmation from the Italian Tax Authorities (March 2026)

A key concern for many individuals relocating to Italy is whether they can continue working remotely for a foreign employer while benefiting from Italian tax incentives.

In March 2026, the Italian Tax Authorities provided important clarification on this point.

What the Italian Tax Authorities confirmed

In a ruling issued on 20 March 2026 (Ruling No. 82/2026), the Italian Revenue Agency confirmed that:

Working remotely for a foreign employer does not prevent access to the Italian inbound workers regime.

This applies where:

  • tax residence is transferred to Italy
  • the work activity is carried out predominantly in Italy

Even if the employer remains based abroad, the regime can still apply.

The case considered

The ruling concerned:

  • an Italian individual who had been living abroad for over 30 years
  • employed by a foreign company
  • working entirely remotely
  • planning to relocate to Italy

The individual was allowed to access the new impatriati regime despite continuing to work for a non-Italian employer.

Additional benefit: reduced taxable income

The Italian Tax Authorities also confirmed that:

  • employment income can be taxed only partially in Italy
  • under the new regime, typically 50% of income is taxable (subject to conditions)
  • this can be reduced further in specific cases

In the example:

With three dependent children resident in Italy, only 40% of the income is taxable.

Why this matters

This clarification is particularly relevant for:

  • remote workers employed by UK or international companies
  • individuals relocating without changing employer
  • professionals working cross-border

It confirms that relocation does not necessarily require changing your employment structure.

Important: conditions still apply

Access to the regime is not automatic.

It depends on:

  • prior period of non-residence
  • level of qualification and type of activity
  • transfer of tax residence to Italy
  • compliance with minimum stay requirements

Each case must be assessed individually.

Connect this to your situation

If you are planning to move to Italy and continue working remotely for a foreign employer, this ruling provides a strong framework — but proper structuring remains essential.

Speak to us to assess your eligibility and structure your move correctly.

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