Forty minutes from Milan, thirty from the Swiss border, and villas that have changed hands quietly for 300 years. Article 24-bis costs 300,000 euros a year from 2026 and covers all foreign income for 15 years.
| Income | Tax | Effective | Kept |
|---|---|---|---|
| $300K | $128K | 43% | $172K |
| $1M | $447K | 45% | $553K |
| $3M | $1.4M | 45% | $1.6M |
Special regime. 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. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025)
Simplified marginal model, indicative 2026 brackets, non-US single filer. Run the engine with your own income, exit, passports, and family to see where Lake Como (Italy) ranks for you.
EU nationals register on arrival. Others use the elective residence visa, the investor visa from €250K, or an intra company transfer. The flat tax regime is elected on arrival and runs 15 years. Lugano and its private banks are 30 minutes away.
A Italy passport scores 72.3 on the mobility index. The passport ladder on the engine compares 65 of them.
| From | Hours |
|---|---|
| New York | 8.9 |
| London | 2.2 |
| Zurich | 1.3 |
| Dubai | 6.7 |
| Singapore | 13.5 |
| Tel Aviv | 4.3 |
On the simplified 2026 model, about $447K, an effective 45%, leaving $553K. At $300K the rate is 43%, at $3M it is 45%. Social contributions, deductions, and treaties are not included. Special regime: 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. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025)
EU nationals register on arrival. Others use the elective residence visa, the investor visa from €250K, or an intra company transfer. The flat tax regime is elected on arrival and runs 15 years. Lugano and its private banks are 30 minutes away. Routes that matter for money: Golden visa, Lump sum residence, Founder & talent.
The cost index is 118 against Zurich at 100, safety 8/10, schools 6/10, 1,900 sun hours a year. Italy as a whole saw a net inflow of 3,600 millionaires in 2025 (Henley, country level).
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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.