7% flat tax for foreign pensioners in Southern Italy (art. 24-ter TUIR)
Retire to a small southern Italian town and pay a flat 7% on your foreign pension.
Record checked Oct 27, 2026 · official source confirmed 3 Nov, 06:45 UTC
Summary
People receiving a foreign pension who move their tax residence to a qualifying small comune in Southern Italy (or one of the listed 2009 L'Aquila / 2016 Central Italy earthquake comuni) can opt to pay a flat 7% substitute tax on their foreign-source income. Since 7 April 2026 the population limit is 30,000 inhabitants (previously 20,000).
Dream spread
Retire to a small southern Italian town and pay a flat 7% on your foreign pension.
Relocation reality check
Only comuni of up to 30,000 inhabitants in eight southern regions (plus listed earthquake-zone comuni) qualify, judged on the official ISTAT population figure. You must not have been Italian tax resident for at least the five prior tax periods and must come from a country with tax administrative-cooperation agreements with Italy. The option is made in your Italian tax return and the tax is paid in one lump sum; Italian-source income is taxed normally. It is a tax regime, not a visa — non-EU retirees still need an elective-residence or other permit.
Your fit signals
The real program is below — the 0–100 scoring is a paid feature.
Full match score — Solo / Household
The 0–100 move-match score, quality score, and would-stay breakdown — with confidence and full reasoning — unlock on Solo and Household.
See Solo & Household plansCheck: Family members not covered
Dependants are not included in this program — each family member needs their own route.
Reality engine
Four lenses on whether this move fits you — tap a panel to see the logic behind each signal.
Eligibility
Holders of foreign-source pension income who were non-resident in Italy for at least five tax periods, whose last residence was in a cooperating jurisdiction, and who move tax residence to a qualifying comune.
Conditions
The program's rules on record, blockers first. Confirm each on the official source.
Family members not covered
CautionDependants are not included in this program — each family member needs their own route.
The long game
If Italy becomes home, here is the road from first visa to a second passport.
Italy · residency → PR → citizenship
Curated- Y0ArriveYear zero
Costs & money
The amounts & terms on record from the official source. USD figures are estimates.
- Duration
- 120 months (about 10 years)
- Property purchase
- Not required
- Tax
- 7% substitute tax on foreign-source income (art. 24-ter TUIR); option made in the income tax return for the year of transfer, paid by F24 (code 1899). Agenzia's page refers to 'nine tax periods of validity'; earlier Agenzia guidance (Circolare 21/E 2020) describes up to ten tax periods counting the first year.
True cost to move
Upfront cash, reimbursements, and net position after approval — not headline incentive amounts.
- Flights & logistics$1,200
- Temporary housing (90 days)$2,400
- Deposit / first month rent$2,000
Application roadmap
A practical sequence — adjust for your consulate and timeline.
1. Confirm official eligibility
Read the primary government source.
2. Gather income & employment proof
Bank statements, contracts, or tax records.
3. Book consulate / immigration appointment
Slots vary by country and season.
4. Prepare health coverage
Meet minimum coverage rules before arrival.
Meet people before you go
Existing communities already talking about life in 🇮🇹 Italy. Lurk, ask, make a friend — before the flight.
- r/italy
National sub with an active English-friendly community.
- Reddit — 'moving to Italy' threads
Source trail
We could not fully confirm the key figures against the official source. Check it yourself before relying on them.
“"con popolazione non superiore a 30mila abitanti (tale limite è in vigore dal 7 aprile 2026, in precedenza era 20mila abitanti)" [population no more than 30,000 — limit in force since 7 April 2026, previously 20,000]; "aliquota del 7%"”
Primary official sourceLast checked Oct 27, 2026- Secondary referenceLast checked Oct 27, 2026
Rule changes
CasaSedora last checked the official source on 14 Nov 2026. Changes appear here once two independent automated checks agree on them, or a person confirms them.
No rule changes recorded since monitoring began.
Our summaries point you to what moved — always confirm details on the official source.