Italy · Working

Pick the right visa
before the job.

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 2026
The key numbers · 2026
  • Digital nomad visa: ~€28,000/year minimum remote income (consulates vary; some want more)
  • Add roughly €9,900/year for a spouse and €4,950 per child
  • Regime forfettario: 15% flat (5% for the first 5 years) up to €85,000 revenue
  • Standard IRPEF: 23% / 33% / 43%, plus regional (~1.23–3.33%) and municipal (up to ~0.9%) surtaxes
  • Totalization: US–Italy agreement in force (SSA) · Canada–Italy social security agreement — no double contributions
  • No national minimum wage — pay is set by sector collective bargaining

Remote work: the digital nomad visa

Live 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.

Never plan to work remotely on the elective residence visa. The ERV prohibits work of any kind — employed, self-employed, or remote for a foreign employer. Consulates ask, and misrepresenting it risks refusal or revocation. If you'll be earning from work, the digital nomad visa is your route; the ERV is for passive income only. Compare the routes →
The employer question. Your US or Canadian employer having an employee physically in Italy can create tax obligations for them (permanent establishment risk). Many employers solve it with an employer-of-record; some just say no. Have that conversation before you commit to a visa application.

Freelancing: the forfettario regime

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.

Social security: don't pay twice

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).

In this section

Guides

Coming soon

The digital nomad visa, step by step

Income proof, the experience and degree requirements, and how consulates actually assess remote contracts.

Coming soon

Forfettario in practice

Opening a partita IVA, the sector coefficients, INPS contributions, and when 15% beats the standard regime.

Coming soon

Certificates of coverage explained

How to stay in (or leave) the US/Canadian social security system correctly.

Sources

  1. Digital nomad visa: D.L. 4/2022 art. 6-quinquies and implementing decree of 29 Feb 2024 (published 4 Apr 2024); income and dependant figures corroborated by 2026 practitioner guides — consular checklists vary
  2. Regime forfettario (15%/5%, €85,000/€100,000): PwC Worldwide Tax Summaries — Italy
  3. IRPEF 2026 rates: Law 199/2025 (2026 Budget) — mef.gov.it; agenziaentrate.gov.it
  4. Totalization: SSA — US–Italy agreement; Canada.ca — international social security agreements
  5. No national minimum wage: ISTAT / collective-bargaining framework (established; wages set by CCNL)
This page is general information, not tax or employment advice. Cross-border employment setups vary — confirm your specific case professionally.
The Unlock — free weekly email

Remote-work rules keep shifting.

Visa thresholds, forfettario changes, INPS updates — tracked weekly, explained plainly.