Foreign pensioners in southern Italy — the 7 % flat tax
If you draw a pension from a foreign payer and move to a town of no more than 30,000 people in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Apulia (or in the 2009 and 2016 earthquake areas), you can pay 7 % on all your foreign income, provided you were not resident in Italy in the five previous tax years. Until 7 April 2026 the limit was 20,000 people.
2026 rules — verified on September 25, 2026Free, no account
Your result
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Sources and assumptions
- Gazzetta Ufficiale — TUIR (D.P.R. 917/1986) — tax year 2026, verified on September 25, 2026
Excerpt from the source : « a un'imposta sostitutiva, calcolata in via forfettaria, con aliquota del 7 per cento per ciascuno dei periodi di imposta di validita' dell'opzione. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « avente comunque una popolazione non superiore a ((30.000 abitanti)), possono optare per l'assoggettamento dei redditi di qualunque categoria, prodotti all'estero »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « dagli eventi sismici del 6 aprile 2009, avente comunque una popolazione non superiore a 20.000 abitanti)), possono optare »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'opzione di cui al comma 1 e' esercitata dalle persone fisiche che non siano state fiscalmente residenti in Italia ai sensi dell'articolo 2, comma 2, nei cinque periodi d'imposta precedenti a quello in cui l'opzione diviene efficace ai sensi del comma 5. »
- Gazzetta Ufficiale — TUIR — tax year 2026, verified on September 25, 2026
Excerpt from the source : « L'opzione di cui al comma 1 e' valida per i primi nove periodi d'imposta successivi a quello in cui diviene efficace ai sensi del comma 5. »
Calculation assumptions
- The tax applies to all income arising abroad, of any kind, pension included, with no deductions: enter the yearly total.
- You state whether the town is in one of the listed regions or earthquake areas, and its population as published by ISTAT at 1 January of the year before the first year of the option.
- The calculator applies article 24-ter as it stands in 2026; the Official Gazette shows it repealed by Legislative Decree 117/2026.
- Opting out for particular countries, Italian-source income (ordinary income tax), revocation and forfeiture of the option are not covered.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.