Moving to Italy, from the US.

In short, current to September 2026

• For a US citizen leaving New York on $1M a year, the Patrician.ch engine ranks Tuscany first in Italy, number 36 of the 84 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 Tuscany, income tax on $1M for a US citizen comes to 45% with the federal floor applied, against 43% in New York, $18K a year more than New York.
• The local rate in Tuscany on $1M, 45%, is above the US federal 33%, so the local tax is the figure that applies and the US credit covers the federal share.
• For a US passport, the route into Tuscany is an application with conditions. The flight from New York is 9h to 10h.
• 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.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated 23 September 2026. Cite as: Patrician.ch, Moving to Italy from the US 2026: tax and the 9 addresses, patrician.ch/answers/moving-to-italy-from-the-us/, September 2026.