Opening a company in Italy: locals, foreigners, freelancers and digital nomads

At a glance: S.r.l. from 1 euro (notary) or S.r.l.s. with waived notary fees, Registro delle Imprese via ComUnica, corporate tax 24 percent IRES plus 3.9 IRAP, no VAT threshold but the 85,000 euro forfettario regime, digital nomad visa from about 28,000 euros a year. Legal forms. Sole trader: ditta individuale, or libero professionista with a partita IVA. S.r.l.: minimum 1 euro; below 10,000 euros the capital must be cash and fully paid, above it a quarter. S.r.l.s. (semplificata): 1 to 9,999 euros, natural persons only, fixed standard articles, no notary fee and no stamp duty. S.p.A.: 50,000 euros, a quarter paid. Registration. Notarial deed for every company (video deed allowed), then one filing (ComUnica) covers the Registro delle Imprese, tax number, VAT, INPS and INAIL. Fixed costs: registration tax 200 euros, stamp duty 156 (not for S.r.l.s.), chamber fees about 90 plus 120 a year, certified e-mail (PEC) 50 to 100. Notary 1,500 to 2,500 euros for an S.r.l. (online from 400 to 600). Typical totals: S.r.l. 2,000 to 3,200 euros, S.r.l.s. 300 to 500, sole trader under 200. Registration takes days to two weeks. Taxes 2026. IRES 24 percent plus regional IRAP 3.9 percent. Dividends 26 percent withholding (1.2 to EU companies). VAT 22 percent and a VAT number from the first euro; the forfettario regime below is the de facto exemption. IRPEF 23 / 33 / 43 percent, top rate above 50,000 euros, plus regional and municipal surcharges. Freelancers and the self-employed. Open a partita IVA with form AA9/12 (free) or via ComUnica for trades. Regime forfettario: revenue up to 85,000 euros (immediate exit above 100,000), taxable income is revenue times a profitability coefficient (78 percent for professionals), substitute tax 15 percent, or 5 percent for the first five years of a new activity, no VAT and no withholding; barred if last year's employment income exceeded 35,000 euros. INPS 2026: separate scheme for professionals 26.07 percent with no minimum; artisans and traders a fixed minimum of about 4,520 to 4,610 euros a year, with a 35 percent cut for forfettari or 50 percent for first registrations (36 months). Regulated professions pay their own fund. Foreigners. EU/EEA/Swiss citizens need a codice fiscale and register residence after three months. Non-EU founders: self-employment visa under the annual decreto flussi quotas (police clearance, income above the health-exemption minimum, accommodation, up to two years), the Italia Startup Visa (50,000 euros of funds, committee approval), the investor visa (from 250,000 euros in an innovative start-up) or the digital nomad visa below. No resident director requirement; 100 percent foreign ownership subject to reciprocity for non-EU persons; a sede legale in Italy; every shareholder and director needs a codice fiscale. New residents: the impatriati regime exempts 50 percent of income up to 600,000 euros for five years (three years abroad required); a 300,000 euro lump sum covers foreign income for high-net-worth arrivals from 2026. Branch of a foreign company. Sede secondaria filed through a notary with the apostilled, sworn-translated parent documents, a legal representative with a codice fiscale (no residency rule) and a partita IVA. Taxed as a permanent establishment at IRES plus IRAP, no remittance tax. An S.r.l. subsidiary is the usual choice. Digital nomads. Yes, since April 2024: visa for digital nomads and remote workers. Income at least about 28,000 euros a year (three times the health-exemption minimum; more with family), six months of remote-work experience, a degree or five years' experience, health insurance of 30,000 euros, accommodation, clean record, non-Italian clients or employer. One-year visa, one-year permit renewable annually (apply at the Questura within eight working days); family reunification allowed; fee 116 euros plus the permit kit. Tax residence after 183 days, impatriati exemption possible. Changed recently. Digital nomad visa (2024); impatriati reform (2024); three IRPEF brackets made permanent and 50 percent INPS discount for new artisans and traders (2025 budget); forfettario barred above 35,000 euros of employment income; lump-sum regime raised to 300,000 euros for 2026 arrivals; directors' PEC filing required (2025). Figures checked October 2026 from Agenzia delle Entrate, INPS, Registro Imprese and Italian advisers; rates change with each budget law. Confirm with a licensed adviser in Italy before you file.