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 (Bijzondere fiscale status). 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.
| Categorie | Bijzondere fiscale status |
|---|---|
| Investering | — |
| Leges (gezin) | — |
| Inkomen / jr | — |
| Vermogen | — |
| Min. verblijf | — |
| PV | — |
| Staatsburgerschap | — |
| Werk | yes |
| Komt in aanmerking | recipients of foreign pensions; not Italian tax-resident prior 5 yrs |
| Belasting | 7% on all foreign income for 10 yrs; no foreign-asset taxes |
| Stand | 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 Figures are simplified, indicative and may be out of date.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.