Moving to Italy, from the US.
An American moving to Italy in 2026 pays 43% income tax on $1M in Cortina d'Ampezzo with the US federal floor applied, against 43% in New York, and still files a US return. The engine puts Cortina d'Ampezzo first in Italy for a US citizen leaving New York.
In short, current to October 2026
- For a US citizen leaving New York on $1M a year, the Patrician.ch engine ranks Cortina d'Ampezzo first in Italy, number 57 of the 83 places outside the 50 states. It weighs tax with the US floor applied, the route in, safety, schools, sun, cost and the flight home.
- In Cortina d'Ampezzo, income tax on $1M for a US citizen comes to 43% with the federal floor applied, against 43% in New York, $6K a year more than New York.
- The local rate in Cortina d'Ampezzo on $1M, 43%, is above the US federal 32%, so the local tax is the figure that applies and the US credit covers the federal share.
- For a US passport, the route into Cortina d'Ampezzo is an application with conditions. The flight from New York is 7h 55m to 10h 20m.
- Italy has a regime for new arrivals: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Whether it applies depends on the income and the person, and the US federal floor applies to a US citizen either way.
Each address on this page was last checked against its official sources between and . The sources for each are named on its page.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated . Cite as: Patrician.ch, Moving to Italy from the US 2026: tax, visa and 11 places, patrician.ch/answers/moving-to-italy-from-the-us/, October 2026.
