01
Start the process
Tell us where you are moving, when you are leaving and the basic facts of your Italian departure.
Italian departure, without the full-service bill
Save €1,000s
in professional fees.
Get clarity for €447.
Stop paying commercialisti and lawyers premium hourly rates to organise paperwork you can prepare efficiently. ExitItaly walks you through the facts the Agenzia delle Entrate actually looks at, organises your evidence, compiles a residency position file, and puts it in front of an experienced reviewer before you file your final Italian return.
Guided preparation / Residency file compiled / Human legal review
Your next chapter, organisedExample
🇮🇹 Italy🇦🇪 Dubai
One move. One organised file.
Your documents, without the guesswork.
Example checklist3 of 4 added
🏠
New-country leaseA home for your next chapter
✓🪪
Residence documentYour status abroad
✓🏦
Bank statementYour everyday financial ties
✓🚗
Driver's licenceAdd it when available
PENDINGKnow what you have. See what's next.Less scattered paperwork. More room for what's next.
Built around your move
Where are you headed?
🇦🇪 Dubai (UAE)🇲🇹 Malta🇨🇾 Cyprus🇬🇧 UK (non-dom / FIG)🇵🇦 Panama🇵🇾 Paraguay
Need a new residence too?
Leaving Italy is one step.
Establishing somewhere new is the next.
Exit Global can help evaluate practical residency pathways in Dubai, Malta, Cyprus and UK and beyond. Some routes can be completed relatively quickly depending on your circumstances. Each destination has its own site — click through.
🇦🇪
Dubai (UAE)
Explore residency pathways ↗
🇲🇹
Malta
Explore residency pathways ↗
🇨🇾
Cyprus
Explore residency pathways ↗
🇬🇧
UK (non-dom / FIG)
Explore residency pathways
🇵🇦
Panama
Explore residency pathways ↗
🇵🇾
Paraguay
Explore residency pathways ↗
Immigration eligibility, processing times and government requirements vary by route and applicant.
The €447 guided departure package
Do the simple work once.
Pay experts for judgment — not administration.
Traditional full-service departure engagements get expensive when commercialisti, lawyers and notaries each bill hourly for gathering the same facts. Software handles the organisation and drafting; experts handle the parts that require judgment.
€447Prepared residency file + written review
Start the process →02
Upload your documents
Add evidence of your new life abroad and the Italian ties you have changed, ended or retained.
03
Answer the questionnaire
Work through structured questions covering housing, family, work, banking, INPS, property, days in Italy and the other connections the Agenzia delle Entrate weighs.
04
We compile your residency file
The software organises your answers and evidence into a structured departure file: your day count, your position under each limb of art. 2 TUIR, your AIRE status and — if your destination is on the 1999 black list — the proof you will need to rebut the presumption.
05
Expert review + written evaluation
Our team reviews the file and evidence, provides a written evaluation of your residency position and flags what to fix before you file.
06
You decide how to proceed
You receive the prepared file and review. You decide whether to file on that basis, submit an interpello to the Agenzia delle Entrate, or obtain specialist advice first.
No open-ended hourly meter.
The core guided preparation and review is €447. Complex tax, valuation or specialist work is scoped and quoted separately, only if your situation requires it.
Your information is sensitive. We treat it that way.
Documents are stored privately when you explicitly save them. We use restricted access and do not sell or share your information.
01 / Understand the rules
There is no departure form in Italy.
Here is what replaces it.
Italy has no exit form and no residency certificate on departure. You register with AIRE, count your days, self-assess against art. 2 of the TUIR for the whole calendar year, and carry the evidence in case the Agenzia delle Entrate asks — which it does most aggressively when you move to a listed 'privileged tax regime' state. Getting the file right before you leave is what protects you later.
The residency test
183 days, residence, domicile — or simply being here.
Since 1 January 2024 (art. 2(2) TUIR as rewritten by D.Lgs. 209/2023) you are resident for a tax year if, for the greater part of it — at least 183 days, 184 in a leap year — you meet any one of four conditions: your residence under the Civil Code is in Italy; your domicile is in Italy, now defined as the place where your personal and family relationships mainly develop; you are physically present in Italy, counting even fractions of a day; or you are registered in the anagrafe, which is a presumption you can rebut with proof.
Domicile no longer turns on where your business interests sit. It turns on family and personal life — so a spouse and children still in Italy is the fact that decides most cases.
Agenzia delle Entrate: residence for tax purposes ↗The black-list presumption
Move to a listed state and you are presumed still resident.
Art. 2(2-bis) TUIR: an Italian citizen who deregisters from the anagrafe and moves to a state on the Ministry of Finance decree of 4 May 1999 is deemed resident in Italy unless they prove otherwise. The list still includes the United Arab Emirates, Panama, the Cayman Islands, Monaco, Bahrain, Singapore, Hong Kong, Malaysia and Uruguay. Switzerland was removed with effect from the 2024 tax period (DM 20 July 2023). Paraguay is not on it.
The presumption reverses the burden of proof. It is why a departure file for Dubai or Panama needs to be built to a higher standard than one for Lisbon.
DM 4 May 1999 (list of states, Normattiva) ↗If you want certainty
An interpello is the closest thing to an opinion.
Resident and non-resident taxpayers can ask the Agenzia delle Entrate for an advance ruling (interpello ordinario) on an objectively uncertain question about a real, personal case. The Agenzia has 90 days to answer, plus 60 if it asks for documents; silence counts as acceptance of your reading. The answer binds the Agenzia — it cannot assess or fine you contrary to it — but only for the facts you state, which is why the file has to be assembled carefully first. It must be lodged before you file the return the question concerns.
Agenzia delle Entrate: advance tax ruling ↗Separate from your return
There is no split year. Your departure year is all-or-nothing.
Italy does not divide the year you leave. Either you were resident for the greater part of it — and report worldwide income for the whole year — or you were not, and report only Italian-source income. The Agenzia recognises a split year only under the treaties with Switzerland and Germany. Residents file the 730 (by 30 September 2026) or the Redditi PF (by 31 October 2026); anyone non-resident in the tax year or the filing year must use the Redditi PF, and from abroad without online access can post it to the Centro Operativo di Venezia by 30 November of the following year.
Agenzia delle Entrate: how and when to file ↗Why this matters
A flight changes
your location.
The facts tell the rest.
Italian income tax depends on residency. Residents are taxed on all income wherever produced; non-residents only on income produced in Italy (art. 3 TUIR). The Agenzia delle Entrate decides which you are by looking at where your personal and family life actually happens — not at the date on your AIRE application.
Read the Agenzia's residency overview ↗Where is your home?
Whether you sold, let out or kept your Italian home available goes to Civil Code residence and to IMU. An empty house in Italy that is 'yours to come back to' is a fact you will need to explain.
Where is your family?
Domicile now means the place where your personal and family relationships mainly develop. A spouse, partner or children staying in Italy is the single heaviest fact in the new test.
What does daily life look like?
Days in Italy — including fractions of a day — AIRE registration, work, bank accounts, the tessera sanitaria, INPS, club memberships and utilities all tell the story the test is asking about.
02 / A simple way forward
From scattered documents
to a clear next step.
You don't need everything on day one. Start with what you know and keep track of the gaps.
01
Tell the story of your move
Choose your destination and record the key facts, dates and Italian ties.
02
Build your document file
Keep new-country evidence and changes to Italian ties in separate, labelled sections.
03
Get reviewed before you file
Our team reviews your residency file and evidence, provides an advisory opinion and recommends revisions before you file or submit an interpello.
Guided preparation. Human review.
You do the groundwork.
Our team reviews the final file.
You should not have to start from a blank page, or pay a professional to chase every document. Build the file yourself; have it reviewed before you rely on it.
A reviewed residency file
Our team reviews your position under each limb of art. 2 TUIR, your day count, your black-list exposure, your supporting documents and departure narrative, provides an advisory opinion and recommends revisions.
A human review of the facts and evidence, not just a completed checklist.
Less administration. Lower preparation costs.
You gather documents and answer the guided questions. We focus professional time on reviewing your prepared file rather than assembling it from scratch.
Designed to cost less than having a firm manage every preparation task.
Specialists for the complex parts
Have an S.r.l., a partita IVA, a trust, Italian property or an impatriati or flat-tax regime running? We can connect you with commercialisti and tax lawyers for the pieces that need them.
The right specialist for the work your situation actually requires.
A more focused way to get there
Do not pay full-service rates
for paperwork you can organise.
Complex, full-service Italian departures can run into thousands of euros in combined accounting and legal fees once a black-list destination, an impatriati clawback, a company or Italian property are in play — and a residency dispute with the Agenzia delle Entrate costs far more than that.
This refers to broader, multi-specialist engagements, not residency preparation alone. Actual fees and savings vary.
Beyond the residency question
No exit tax for individuals.
Plenty of tails.
Italy has no exit tax on private individuals. The 'imposizione in uscita' in art. 166 TUIR applies only to soggetti che esercitano imprese commerciali — businesses moving abroad — not to a person leaving with shares, funds or crypto. What follows you instead: the black-list presumption if you move to a DM 4 May 1999 state; a clawback of the lavoratori impatriati benefit, with interest, if you leave before four years of Italian residence; and continuing Italian tax on Italian-source income — rental income, IMU on property, Italian pensions and gains on shares in Italian companies (art. 23 TUIR). IVIE and IVAFE on foreign property and accounts stop, because they apply only to residents.
Art. 166 TUIR: imposizione in uscita (Normattiva) ↗DOTTORE COMMERCIALISTA
Tax analysis and filings
A commercialista registered with the Ordine dei Dottori Commercialisti e degli Esperti Contabili can run your day count, model the impatriati or flat-tax clawback, prepare your final Redditi PF and handle IMU and any Italian-source income going forward.
AVVOCATO TRIBUTARISTA
Rulings and disputes
A tax lawyer can draft an interpello, build the rebuttal file for a black-list destination, and represent you if the Agenzia delle Entrate later challenges your residency.
Prepare it yourself. Get it reviewed. Bring in specialists when needed.
Start my guided departure →Team review is a separate, agreed professional engagement. Our advisory opinion is not a determination by the Agenzia delle Entrate.
03 / Know what to gather
Two sides of the move.
One practical checklist.
These are suggested evidence categories, not a universal Agenzia delle Entrate document requirement. Include what's relevant to your situation.
Your new country
Establishing your life abroad
- Lease or proof of housingNames, address, dates and the living arrangement.
- New driver's licenceIf issued and applicable to your situation.
- Residence or immigration documentThe visa or permit that applies to your status — and whether it is permanent.
- Local bank statementEvidence of an account in your new country.
Other useful context: employment, utilities, health coverage and travel records.
Italy
Documenting what changed
- AIRE registrationRegister through the consulate's Fast It portal within 90 days of moving abroad for more than 12 months. It is free, it removes you from the comune's anagrafe, and since 1 January 2024 not doing it carries a fine of €200 to €1,000 per year, up to five years.
- Sale, letting or retention of your Italian homeExplain what happened to it and whether it remains available to you. Expect to keep paying IMU as a non-resident; AIRE-registered pensioners on a foreign convention pension get a 50% IMU reduction on one unlet property.
- Tessera sanitaria and SSNMoving to a country without a health convention ends your SSN entitlement on cancellation from the anagrafe. Emigrants and Italian pensioners keep free urgent hospital care for up to 90 days a year on temporary visits. Keep the record.
- INPS and pensionsGive INPS your foreign address and bank; Italian pensions are still taxed in Italy unless a treaty says otherwise (form EP-I/1 claims the exemption), and you will be asked to prove you are alive each year.
- Bank, employer and regimesTell your bank you are non-resident, collect your final Certificazione Unica, and if you were on the impatriati or the flat-tax regime, record the date it ends and what that triggers.
Keeping an Italian bank account does not by itself make you resident — but registering with AIRE does not by itself make you non-resident either. See how the Agenzia frames it ↗
Still waiting on a document? Mark it pending and keep going.
Start my departure file — €447 →Your file grows as your move does.
04 / When you're ready
You prepare here.
You file with the Agenzia delle Entrate.
There is no departure form to send the Agenzia — but there are four things it and the Italian state expect you to do, and they have deadlines. This app does not connect to Fisconline, SPID or Fast It.
Agenzia delle Entrate: how and when to file ↗01
Register with AIRE within 90 daysFile through Fast It at your consulate. The comune cancels you from the anagrafe and the rebuttable registration presumption stops running against you. If your destination is on the DM 4 May 1999 list, start building the rebuttal evidence the same day.
02
Fix your residency for the departure yearCount days in Italy including fractions, and check residence and domicile for the whole calendar year. There is no split year: either you are resident for all of it or none of it.
03
File the right returnResident for the departure year: 730 by 30 September or Redditi PF by 31 October, reporting worldwide income. Non-resident: Redditi PF only, for Italian-source income — from abroad without online access, by post to the Centro Operativo di Venezia by 30 November of the following year.
04
Consider an interpello, then keep the fileIf your position is objectively uncertain, an interpello must go in before that return. Either way, keep the day log, AIRE certificate, lease, boarding passes and every notification — the Agenzia can revisit residency years later.
Good questions. Clear answers.
Before you
get started.
You can organise your evidence before deciding how far to take it.
Will your team review my final file?
Yes. Under an agreed review engagement, our team reviews your residency file and supporting package, provides a written advisory opinion and recommends revisions. That is our opinion — not a determination by the Agenzia delle Entrate and not an interpello ruling. ExitItaly is independent and not affiliated with the Agenzia delle Entrate or any Italian authority.
Is there an Italian equivalent of Canada's NR73?
No. Italy has no departure form and no residency-opinion request. You self-assess each year under art. 2 TUIR. If you want certainty you can lodge an interpello: the Agenzia has 90 days to answer, silence counts as acceptance, and the answer binds the Agenzia for the facts you gave. How the interpello works ↗
Is there an exit tax when I leave Italy?
Not for private individuals. Art. 166 TUIR's 'imposizione in uscita' applies only to businesses (soggetti che esercitano imprese commerciali) transferring abroad. Your personal shares, funds and crypto are not deemed sold on departure. Gains you later realise on shares in Italian companies can still be Italian-source income under art. 23 TUIR, with exclusions for certain holdings. Art. 166 TUIR ↗
I'm moving to Dubai. Why does everyone warn me about the 'black list'?
Because of art. 2(2-bis) TUIR. An Italian citizen who deregisters and moves to a state on the DM 4 May 1999 list — the UAE, Panama, the Cayman Islands, Monaco, Bahrain, Singapore, Hong Kong and others — is presumed still resident in Italy unless they prove otherwise. Switzerland came off the list from the 2024 tax period. The presumption does not make you resident; it makes you carry the proof, which is what your departure file is for. DM 20 July 2023 (Switzerland removal) ↗
What if I don't register with AIRE?
Two problems. First, you stay on the comune's anagrafe, and registration for the greater part of the year is a presumption of residence you would have to rebut. Second, since 1 January 2024 the comune can fine you €200 to €1,000 for each year of non-registration, up to five years (L. 213/2023, art. 1 c. 242). Registration is free, through Fast It, and due within 90 days. Farnesina: AIRE ↗
I'm keeping my flat and a bank account in Italy. Is that a problem?
Not by itself, but each needs a story. Rental income stays Italian-source and taxable here; IMU is due as a non-resident, with a 50% reduction for AIRE-registered pensioners on one unlet home. A house kept empty and available to you goes to Civil Code residence. On the plus side, IVIE and IVAFE on your foreign property and accounts stop, because they apply only to residents. IMU for pensioners abroad ↗
What happens to my INPS pension and my health card?
INPS pays pensions abroad, but Italian pensions remain taxable in Italy for non-residents unless a double-tax convention gives taxing rights to your new country — you claim that with INPS form EP-I/1 — and you will be asked to prove you are alive each year or payments stop. Your SSN entitlement ends on cancellation from the anagrafe if you move to a country without a health convention; emigrants and Italian pensioners keep free urgent hospital care for up to 90 days per calendar year on temporary returns (DM 1 February 1996). INPS form EP-I/1 ↗
What if I come back — or leave while on the impatriati or flat-tax regime?
If you claimed the new lavoratori impatriati regime (from 2024) and leave before four years of Italian residence, you lose the benefit and the Agenzia recovers what you already used, with interest. The art. 24-bis flat tax simply stops applying once you are no longer resident. Returning later, you cancel from AIRE at your comune; the impatriati regime can only be claimed again after at least three tax years abroad, six or seven if you return to the same employer or group. Agenzia: impatriati regime ↗
The next chapter starts with a plan
Get clarity before you spend
thousands more on professional fees.
Start my departure file — €447 →Dubai (UAE) / Malta / Cyprus / UK (non-dom / FIG) / Panama / Paraguay
The Exit network
One process. Every country.
Each site covers one departure, in that country's own rules. The destination sites cover where you're going. All reviewed by the same team at Exit Global.
Leaving
🌐Exit GlobalPortfolio home🇨🇦Exit CanadaNR73 + departure file🇺🇸Exit USAExpatriation + Form 8854🐻Exit CaliforniaFTB residency🗽Exit New YorkDomicile + statutory residency🇬🇧Exit the UKStatutory Residence Test🇮🇪Exit IrelandOrdinary residence tail🇫🇷Exit FranceArt. 167 bis exit tax🇧🇪Exit BelgiumSpecial departure return🇳🇱Exit NetherlandsM-form + conserverende aanslag🇪🇸Exit SpainArt. 95 bis + quarantine rule🇮🇹Exit ItalyAIRE + black-list presumption🇩🇰Exit DenmarkFraflytterskat🇳🇴Exit NorwayUtflyttingsskatt🇸🇪Exit SwedenTen-year share rule🇦🇺Exit AustraliaCGT event I1🇿🇦Exit South AfricaSection 9H exit charge🇩🇪Exit Germany§ 6 AStG Wegzugsbesteuerung🇦🇹Exit Austria§ 27 (6) Wegzugsbesteuerung🇫🇮Exit FinlandThree-year rule🇧🇷Exit BrazilSaída definitiva🇯🇵Exit JapanExit tax on ¥100m+ assets🇮🇱Exit IsraelCentre of life + s.100A🇳🇿Exit New Zealand325-day rule + IR886🇵🇹Exit PortugalArt. 16 CIRS residency🇰🇷Exit South KoreaExit tax on large shareholders🇦🇷Exit ArgentinaPérdida de residencia + baja🇮🇳Exit IndiaSection 6 residency + RNOR🇨🇭Exit SwitzerlandWegzug + pension withholding
Arriving
🇵🇦Move to PanamaTerritorial tax, Friendly Nations🇦🇪Move to DubaiNo personal income tax🇲🇹Move to MaltaRemittance basis, EU🇨🇾Move to Cyprus60-day rule, non-dom🇵🇾Move to ParaguayTerritorial tax, fast residency🇺🇾Move to UruguayTax holiday for new residents🇨🇷Move to Costa RicaTerritorial tax🇧🇸Move to BahamasNo income tax🇵🇹Move to PortugalD7, D8, Golden Visa, IFICI🇹🇭Move to ThailandLTR visa, remittance basis🇲🇾Move to MalaysiaMM2H, territorial tax🇮🇩Move to IndonesiaSecond Home visa, Bali🇬🇪Move to GeorgiaForeign income exempt, 1% SBS🇵🇷Move to Puerto RicoAct 60 for US citizens🇮🇹Move to ItalyFlat tax, 7% pensioner regime🇬🇷Move to GreeceGolden Visa, non-dom flat tax🇭🇰Move to Hong KongTerritorial, no CGT🇸🇬Move to SingaporeForeign income exempt, no CGT