{
  "ok": true,
  "rule": {
    "country": "IT",
    "name": "Italy",
    "flag": "🇮🇹",
    "residency": {
      "days": 183,
      "basis": "calendar-year",
      "note": "Registration in the civil registry or domicile for most of the year also triggers residency."
    },
    "standardRates": [
      {
        "atUsd": 50000,
        "rate": 0.3
      },
      {
        "atUsd": 100000,
        "rate": 0.38
      },
      {
        "atUsd": 200000,
        "rate": 0.44
      }
    ],
    "regime": {
      "name": "Lavoratori impatriati",
      "kind": "reduction",
      "rate": 0.5,
      "note": "50% of employment/self-employment income exempt for 5 years for new residents who commit to staying (60% with a minor child); cap ~€600k."
    },
    "schengen": true
  },
  "inputs": {
    "days": 120,
    "income": 80000
  },
  "risk": "warning",
  "daysUsed": 120,
  "thresholdDays": 183,
  "daysRemaining": 63,
  "pctOfThreshold": 65.57,
  "projection": {
    "standard": {
      "effectiveRate": 0.348,
      "taxUsd": 27840
    },
    "regime": {
      "name": "Lavoratori impatriati",
      "kind": "reduction",
      "effectiveRate": 0.174,
      "taxUsd": 13920,
      "savingUsd": 13920,
      "note": "50% of employment/self-employment income exempt for 5 years for new residents who commit to staying (60% with a minor child); cap ~€600k."
    },
    "cheapest": "Lavoratori impatriati"
  },
  "schengenWarning": "Schengen's 90-in-180-day tourist limit stops you at day 90 — well before this tax threshold — unless you hold a visa or residence permit.",
  "attribution": {
    "sources": [
      {
        "id": "tax-rules-curated",
        "label": "Geo-Parity — residency & tax rule register",
        "attribution": "Residency-trigger thresholds, standard effective rates and special expat regimes compiled from each country's own tax authority. Hand-curated summary of headline tax-residency thresholds and APPROXIMATE effective resident tax rates (income tax + typical employee social contributions, single filer, no deductions) at three income checkpoints, plus notable expat/nomad regimes. Real outcomes depend on tax treaties, ties, domicile, income type, and municipal taxes — this is an early-warning radar, not tax advice. Reviewed annually.",
        "updated": "2026-07-15",
        "url": "https://geo-parity.com/tax-residency/"
      }
    ],
    "citation": "Geo-Parity — Tax Residency & Schengen Tracker. Data: Geo-Parity — residency & tax rule register. https://geo-parity.com/tax-residency/",
    "permalink": "https://geo-parity.com/tax-residency/",
    "terms": "Free to use and quote with attribution. Figures are estimates for orientation, not advice."
  }
}