Italy’s "Rientro dei Cervelli" program, or Return of the Brains, is a tax incentive aimed at attracting highly skilled foreign workers and expatriates back to the country. Introduced to stimulate economic growth and innovation, the scheme provides significant tax breaks to those who relocate to Italy for professional purposes.

What Is Rientro dei Cervelli?
The Rientro dei Cervelli initiative is part of Italy’s broader strategy to counter brain drain—the emigration of skilled professionals in search of better opportunities abroad. By offering generous tax incentives, the program aims to reverse this trend, encouraging both Italians living overseas and foreign talent to work and live in Italy.