Italy 7% flat tax for foreign pensioners (southern Italy)

What would disqualify you

These are published eligibility rules reported from their source on the verified date. Each rule describes a condition that, if it does not hold, would exclude an applicant from this regime. They are not advice and they change. Confirm your own position with a licensed professional and the official source.

• Published rule: Must not have been an Italian tax resident for at least five tax periods before the option takes effect. This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  ~ Good PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25

  The individual has not been resident of Italy for tax purposes for at least five tax periods before the option for the application of the 7% flat tax regime became effective.

• Published rule: Must transfer tax residence to a municipality of fewer than 20,000 inhabitants in southern Italy (Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, or Puglia). This would exclude an applicant for whom it does not hold. Verify with a licensed professional.

  ~ Good PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25

  in one of the municipalities belonging to the territory of southern Italy, with a population of less than 20,000 inhabitants, located in the following Regions: Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, and Puglia.

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