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 (Statut fiscal special). 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 | Statut fiscal special |
|---|---|
| Investiție | — |
| Taxe (familie) | — |
| Venit / an | — |
| Active | — |
| Ședere min. | — |
| RP | — |
| Cetățenie | — |
| Muncă | yes |
| Eligibil | recipients of foreign pensions; not Italian tax-resident prior 5 yrs |
| Impozit | 7% on all foreign income for 10 yrs; no foreign-asset taxes |
| La data de | 2026-10 |
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