Rientro dei cervelli—or “brain re-entry” in English is an italian Tax break discount. New resident workers who decide to return to Italy will receive a 70% IRPEF (income tax) exemption on earnings from both employment and self-employment carried out in Italy. Furthermore, those who perform their activities on a freelance basis will not have to pay IRAP.
A live version is available here:
https://calcolostipendio-bonus-rientro-cervelli.netlify.app/