ضريبة موحَّدة بنسبة 7% على الدخل من مصدر أجنبي، بما في ذلك المعاش الأجنبي، لمن ينتقل إلى بلدة جنوب إيطاليا مؤهَّلة دون 20,000 نسمة. حتى تسع سنوات متتالية.
احجز استشارة افتراضيةArticle 24-ter of the tax code lets a foreign pensioner pay a flat 7% on all foreign-source income for up to nine consecutive years, simply by moving residence to a qualifying southern Italian town.
You need a foreign pension (public, occupational or private, not Italian INPS), no Italian tax residence in the past five years, and residence in an eligible comune. Miss one and the regime is closed.
Towns under 20,000 in Sicily, Sardinia, Calabria, Puglia, Campania, Basilicata, Abruzzo and Molise, plus earthquake-belt comuni up to 3,000 in central Italy. We shortlist by lifestyle and connectivity.
The flat rate covers every category of foreign income, not just the pension: rentals, dividends, capital gains. It also lifts the IVAFE and IVIE wealth taxes and the RW disclosure for the years it runs.
We check the five-year rule and the pension before you move, settle your real residence in an eligible comune, then elect the regime in your first modello Redditi alongside the substitute-tax payment.
We confirm eligibility, shortlist the town, and make the election hold, so the 7% runs its full nine years without challenge.
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