Italy separates the two cleanly: the elective residence visa bans all work — including remote work for a US employer — while the digital nomad visa exists precisely for it. Get this wrong at the consulate and nothing else matters.
Last verified: 8 July 2026Live since April 2024 (implementing decree of 29 February 2024, published 4 April 2024), Italy's digital nomad visa is for highly-qualified remote workers — employees or freelancers working for employers and clients outside Italy. The bar: roughly €28,000/year in remote income, at least 6 months' remote-work experience, a university degree or professional licence, health insurance with €30,000 minimum coverage, and proof of accommodation. The permit runs 1 year and renews while the requirements hold. Consular practice varies on the income figure — treat €28,000 as the floor, not a promise.
Italy's flat-tax regime for the self-employed is genuinely attractive at modest revenue. Under the regime forfettario you pay a substitute tax of 15% — or 5% for your first five years of a new activity — on revenue reduced by a sector coefficient (you're taxed on a presumed profit margin, not actual profit). The threshold is €85,000 in annual revenue, with an immediate exit if you pass €100,000 in-year. You charge no VAT and deduct no expenses — the coefficient stands in for both. Social security contributions (INPS) are paid on top and are the larger cost for many freelancers.
The US–Italy totalization agreement means Americans don't pay into both systems at once: US employees on a US payroll can generally stay in the US system temporarily with a certificate of coverage, while long-term residents and the locally self-employed typically shift to INPS. Canada's social security agreement with Italy does the same job for CPP/OAS, and both agreements let you combine contribution years to qualify for benefits. Get the certificate-of-coverage question answered before you move, not after.
If you're employed by an Italian company, note there's no national minimum wage — pay floors come from sector collective agreements (CCNL), which also fix your notice periods, 13th/14th-month salary, and severance (TFR).
Income proof, the experience and degree requirements, and how consulates actually assess remote contracts.
Opening a partita IVA, the sector coefficients, INPS contributions, and when 15% beats the standard regime.
How to stay in (or leave) the US/Canadian social security system correctly.
Contracts, permits, registrations — working in Italy has an order of operations. Tell us your situation and we'll answer, or introduce a vetted specialist.