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 (Statuto fiscale speciale). 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.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | — |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | — |
| Cittadinanza | — |
| Lavoro | yes |
| Ammessi | recipients of foreign pensions; not Italian tax-resident prior 5 yrs |
| Imposte | 7% on all foreign income for 10 yrs; no foreign-asset taxes |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.