7% Flat Tax for Foreign Pensioners in Southern Towns (Art. 24-ter TUIR) (Regime agevolato per pensionati esteri (7%))
7% Flat Tax for Foreign Pensioners in Southern Towns (Art. 24-ter TUIR) is a residence route in Italy (Estatus fiscal especial). Tax regime, not a permit: receive foreign pension and move to a municipality <20,000 inhabitants in the South (Sicily, Sardinia, Calabria, Campania, Puglia, Basilicata, Abruzzo, Molise) or listed central towns. Needs a residence title (e.g. elective residence).
Special tax regimes for new residents →Requirements at a glance
Spouse and children can usually be included.
How holders are taxed
7% on all foreign income for 10 yrs; no foreign-asset taxes
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Categoría | Estatus fiscal especial |
|---|---|
| Inversión | — |
| Tasas (familia) | — |
| Ingresos / año | — |
| Patrimonio | — |
| Estancia mín. | — |
| RP | — |
| Ciudadanía | — |
| Trabajo | yes |
| Requisitos | recipients of foreign pensions; not Italian tax-resident prior 5 yrs |
| Impuestos | 7% on all foreign income for 10 yrs; no foreign-asset taxes |
| A fecha de | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.