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 (Erityinen verostatus). 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).

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Italy

Anagrafe registration, domicile (centre of personal/family ties) or presence for >183 days of the year → arrive by ~1 July

All-or-nothing year (treaty may split); registration = rebuttable presumption since 2024; physical days not strictly needed; flat tax 24-bis

Residence certificate: Agenzia Entrate certificate of residence

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Italy on the interactive map →avaa tietokannassa → →Virallinen sivu ↗

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.

Luokka	Erityinen verostatus
Sijoitus	—
Maksut (perhe)	—
Tulot / v	—
Varat	—
Väh. oleskelu	—
PR	—
Kansalaisuus	—
Työ	yes
Kelpoisuus	recipients of foreign pensions; not Italian tax-resident prior 5 yrs
Verot	7% on all foreign income for 10 yrs; no foreign-asset taxes
Tilanne	2026-10

Virallinen sivu

avaa tietokannassa →

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 Figures are simplified, indicative and may be out of date.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.