• “Growth decree” : Tax exemption up to 90% of the amount of income received by salaried/self-employed workers/business owners including newly created ones but also people who do not have a particular qualification who transfer their tax residence to Sardinia in order to carry out their professional activity and settle there for a period of at least 2 years. This exemption is applicable for 5 years and can be extended.
   

• “The flat tax” : Sardinia is a tax haven for European retirees provided that they agree to settle in a town of less than 20,000 inhabitants, they will only pay a tax of. 7% on their pensioner income and other income from foreign sources for 5 years.
   

• Maintaining a tax regime favorable to new residents on Italian soil aimed at attracting wealthy people.  This measure puts in place a flat-rate tax with discharge of 100,000 euros per year for income of foreign origin, whether or not repatriated to Sardinia.
   

• Total tax exemption on inheritances for goodsup to 1 million euros and only 4% if more than 1 million euros.

 

Some General Remarks:

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1. Existence of a double taxation agreement between Italy, France, Belgium, etc.

2. For non-residents, only income from Italian sources is taxable in Italy.

3. No real estate wealth tax.
    

Sardaigne Invest is not a tax firm.

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For any legal or tax questions, we can refer you to specialists in the matter

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