[REVISION HISTORY]

Sicily residency tax incentive programs

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What changed

2026-08-20 08:06 UTC → 2026-08-22 10:23 UTC · added ~~removed~~

Sicily has implemented tax incentive measures under the 2026 Regional Stability Law and the Sicilian Budget Law 2026 to combat depopulation and attract new residents, including digital nomads, skilled professionals, and entrepreneurs. Under these regulations, individuals relocating their primary residence and tax domicile from abroad may receive income tax refunds. These reimbursements can reach up to €100,000 annually for a period of three years. To encourage development in smaller areas, the incentives increase to a 60 percent reimbursement for those who purchase property or perform building renovations in municipalities with fewer than 5,000 inhabitants. To qualify for these benefits, beneficiaries must establish residency and tax domicile in Sicily between January 1, 2026, and December 31, 2028, and must acquire or renovate a property within twelve months. Regional President Renato Schifani stated the measure aims to “bring back professionals and young emigrants to boost the regional economy” and strengthen the region’s ability to attract talent and generate positive economic impacts.

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