Are you curious about moving to Sicily? The Sicilian Regional Government has just enacted a new regional law which provides for a 50% REFUND of income taxes paid by foreigners to the Italian Government when they relocate their tax residence to SICILY. There are a few conditions:
1. Persons can be either entrepreneurs or pensioners and must produce taxable income;
2. Persons must transfer their tax residence to a commune in Sicily from outside of Italy;
3. Persons must maintain their Sicilian tax residence until at least December 31 of the year following the year of their move to Sicily;
4. Persons must purchase habitable real property in Sicily or undertake renovations of habitable property in Sicily;
5. The income tax refund may increase to up to 60% for persons who establish their tax residence in a commune of less than 5,000 inhabitants;
6. The income tax refund phases out when income exceeds 100,000 Euros;
7. The income tax refund is not guaranteed for more than three years.
THE FOREGOING DOES NOT REPRESENT TAX ADVICE.
https://portaleitaly.com/sicily-tax-rebate-new-residents-irpef-2026/ (English)
https://www.corriere.it/cronache/26_agosto_14/sicilia-irpef-dimezzata-agli-stranieri-che-si-trasfericono-sull-isola-ma-ci-sono-alcune-condizioni-f6d19e16-9c69-4003-bc3e-ec3dc457exlk.shtml
https://palermo.repubblica.it/cronaca/2026/08/12/news/rimborso_irpef_del_50_per_gli_stranieri_che_si_trasferiscono_in_sicilia-425525333/
https://www.lasicilia.it/news/politica/3065712/la-regione-prova-ad-attirare-nuovi-residenti-rimborso-del-50-dell-irfis-agli-stranieri-che-si-trasferiscono-in-sicilia.html
www.regione.sicilia.it
1. Persons can be either entrepreneurs or pensioners and must produce taxable income;
2. Persons must transfer their tax residence to a commune in Sicily from outside of Italy;
3. Persons must maintain their Sicilian tax residence until at least December 31 of the year following the year of their move to Sicily;
4. Persons must purchase habitable real property in Sicily or undertake renovations of habitable property in Sicily;
5. The income tax refund may increase to up to 60% for persons who establish their tax residence in a commune of less than 5,000 inhabitants;
6. The income tax refund phases out when income exceeds 100,000 Euros;
7. The income tax refund is not guaranteed for more than three years.
THE FOREGOING DOES NOT REPRESENT TAX ADVICE.
https://portaleitaly.com/sicily-tax-rebate-new-residents-irpef-2026/ (English)
https://www.corriere.it/cronache/26_agosto_14/sicilia-irpef-dimezzata-agli-stranieri-che-si-trasfericono-sull-isola-ma-ci-sono-alcune-condizioni-f6d19e16-9c69-4003-bc3e-ec3dc457exlk.shtml
https://palermo.repubblica.it/cronaca/2026/08/12/news/rimborso_irpef_del_50_per_gli_stranieri_che_si_trasferiscono_in_sicilia-425525333/
https://www.lasicilia.it/news/politica/3065712/la-regione-prova-ad-attirare-nuovi-residenti-rimborso-del-50-dell-irfis-agli-stranieri-che-si-trasferiscono-in-sicilia.html
Economia, introdotto rimborso Irpef del 50% per "nuovi residenti" in Sicilia
Il decreto dell’assessore all’Economia Dagnino è un incentivo per chi sceglie di vivere e lavorare nell'isola