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 (特殊稅務身份). 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.
| 類別 | 特殊稅務身份 |
|---|---|
| 投資 | — |
| 費用（家庭） | — |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | — |
| 入籍 | — |
| 工作 | yes |
| 申請資格 | recipients of foreign pensions; not Italian tax-resident prior 5 yrs |
| 稅收 | 7% on all foreign income for 10 yrs; no foreign-asset taxes |
| 截至 | 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 Figures are simplified, indicative and may be out of date.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.