Countries › Italy
Italy residency requirements: does dividend income count?
We track 1 Italy residency route. Short answer, from official sources: dividend or investment income can count toward Elective Residence Visa (ERV).
Does Italy accept dividends?
- Elective Residence Visa (ERV) YesYes — the Paris consulate lists revenues from securities; the decree allows sources other than employment. Income from any form of employment does not count.Official text: “steady economic resources deriving from private incomes (pensions or annuities), properties, revenues from securities or stable entrepreneurial activities” (checked 2026-10-26) Source: consparigi.esteri.it
esteri.it
consnewyork.esteri.it
Checked 2026-10-26. Compare every country →
2 verified facts · 2 not yet verified · 0 conflicting
1. Elective Residence Visa (ERV)
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Income floor | No fixed legal figure. The decree requires ample, stable and regular own resources of at least three times the amount in Table A of the Interior Ministry Directive of 1 March 2000; the Paris consulate says that is about €31,000/year and 'only one of the parameters'. The New York consulate says 'typically around €31,000 per person'.Official text: “ampie risorse economiche autonome, stabili e regolari ... comunque non inferiori al triplo dell'importo annuo previsto dalla tabella A allegata alla direttiva del Ministro dell'interno del 1 marzo 2000” (checked 2026-10-26) | Verified | esteri.it consparigi.esteri.it consnewyork.esteri.it | 2026-10-26 |
| Do dividends count? | Yes — the Paris consulate lists revenues from securities; the decree allows sources other than employment. Income from any form of employment does not count.Official text: “steady economic resources deriving from private incomes (pensions or annuities), properties, revenues from securities or stable entrepreneurial activities” (checked 2026-10-26) | Verified | consparigi.esteri.it esteri.it consnewyork.esteri.it | 2026-10-26 |
Elective Residence Visa (ERV) details →
Tax in Italy
| Fact | What the official source says | Status | Primary source | Date checked |
|---|---|---|---|---|
| Tax on foreign dividends | Not yet verified. No Agenzia delle Entrate source checked this pass. Checked 2026-10-26. | Not yet verified | — | 2026-10-26 |
| Tax on crypto gains | Not yet verified. No Agenzia delle Entrate source checked this pass. Checked 2026-10-26. | Not yet verified | — | 2026-10-26 |
Your home country may still tax your dividends; check its rules.
How it's taxed in Italy
Last verified: 2026-10-26Italy tax on your dividends
Local treatment of a US return-of-capital payout can differ from its US label.
- Foreign dividends
- US return-of-capital payouts
- Italy new-resident flat tax (art. 24-bis) Optional flat substitute tax on foreign-produced income for new residents: EUR 300,000/yr for those moving tax residence from 1 Jan 2026 (EUR 200,000 for earlier movers; EUR 50,000 per family member from 2026).
If you're a US citizen living here
- Worldwide taxation U.S. citizens and resident aliens abroad are taxed on worldwide income; the dividend/ROC rules above apply exactly as for U.S. residents.
- Foreign earned income exclusion The Foreign Earned Income Exclusion does not cover dividends or other investment income.
- FBAR FBAR (FinCEN 114) required if foreign financial accounts total more than $10,000 at any time in the year.
- Form 8938 (living abroad) Form 8938 (living abroad): > $200k year-end or > $300k anytime (single/MFS); > $400k / $600k (joint).
General information from official sources, not tax advice. Talk to a qualified tax professional. ROC status is set by the issuer each year from its earnings and profits; it is an expectation, not a guarantee.
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How we check
We only publish a figure or rule when a government, consulate, or tax authority source confirms it. Where official sources disagree, we say so and show neither figure as fact. Methodology.
Estimates, not tax or legal advice. Consulates often apply their own figures and exchange rates. Immigration rules change; confirm with the official authority or a licensed immigration lawyer. Not legal advice.
Where dividend income does count
Countries with a route where the official source says dividend or investment income qualifies: Argentina, Belize, Chile, Cyprus, Dominican Republic, Ecuador, El Salvador, France, Greece, Portugal, Spain, Thailand. Run the calculator →