Proposed further increase of HNWI Flat Tax to €300,000 for 2026

The 2026 draft Budget Law published in October 2025 proposed raising the HNWI Flat Tax to €300,000 per year (from €200,000) and increasing the family-member add-on to €50,000 (from €25,000). As of April 2026 the proposal remains under parliamentary debate; not yet enacted. Movers planning to establish Italian residency before year-end should watch the final Budget Law text.