Italy 7% Flat Tax for Pensioners

  • Pension Income
  • Interest Income
  • Dividends
  • Rental Income
  • Royalties
  • Capital Gains
  • Severance Payments
  • Miscellaneous Income

7% flat tax requirements

In order to qualify for the 7% flat tax regime for pensioners, you must receive a private or public pension, it doesn’t matter whether you are a citizen of Italy or not, but you must receive a foreign sourced pension.

7% flat tax qualifying municipalities

In order to qualify for the 7% flat tax for pensioners, you must relocate to a qualifying municipality as per the paragraph 1 of the art. 24-ter. According to it, any municipality with 20,000 inhabitants or less located in any of the following regions qualify:

  • Abruzzo
  • Apulia
  • Basilicata
  • Calabria
  • Campania
  • Molise
  • Sardinia
  • Sicily

Which are the new qualifying municipalities for the 7% flat tax?

The art. 6-ter Law 28 marzo 2022, n. 25 has amended the qualifying municipalities in Umbria, Lazio, and Le Marche, lifting the 3,000 inhabitants constraint, allowing then ANY of the municipalities included in the above mentioned annexes to be a qualifying municipality for the 7% flat tax pensioners regime.

Are you interested in moving to Italy and need more information?

We have prepared an article on how to retire in Italy that will teach you everything you need to know about the topic. You can also read on to learn more about paying taxes in Italy. And if you’re interested in more options for living in Italy, check out our article on how to obtain residency in Italy!

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