New AIRE rules 2025–2026: what changes for those returning or living abroad
Tighter tax controls, new penalties and digital management: what you need to know today about AIRE registration and tax residency.
Between 2025 and 2026 the management of AIRE (the Registry of Italians Resident Abroad) has become more rigorous: reinforced tax controls, new penalties and a growing role for digital consular platforms. Here is a clear overview of the points every Italian abroad — or about to return — should know.
Key points to know
AIRE registration is increasingly monitored by the Italian State, especially for tax purposes and to verify actual residency.
Anyone living abroad for more than 12 months must register with AIRE within 90 days of relocation.
Since 2024 much stricter penalties apply to those who fail to register with AIRE.
Fines can range from €200 to €1,000 for each year of missed registration, up to a maximum of 5 years.
Italian municipalities now have greater powers to monitor and verify the actual residency of citizens abroad.
AIRE registration alone is no longer enough to prove foreign tax residency: the tax authority also assesses domicile, economic interests and the center of family life.
Those returning to Italy are automatically removed from AIRE after registering with their new Italian municipality.
Failure to register with AIRE can create problems when applying for tax benefits such as the impatriate regime or other Italian tax incentives.
AIRE registration normally entails the loss of ordinary Italian healthcare coverage, with only some temporary exceptions.
AIRE management is increasingly handled through digital consular platforms such as FAST-IT, with mandatory updates of address and civil status.
How we help
BackToItaly supports you in checking your AIRE status, regularizing any missed registrations and planning your return to avoid penalties and protect access to Italian tax benefits.
