El Sur de Italia, al siete por ciento.

Un impuesto sustitutivo al 7% sobre los ingresos de fuente extranjera, pensión extranjera incluida, para quienes se mudan a un pueblo del Sur italiano con menos de 20.000 habitantes. Hasta nueve años consecutivos.

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Italy's south at seven percent

Article 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.

Three gates to enter

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.

Eight regions, one belt

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.

A 7% blanket

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.

Four practical steps

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.

Nine years, one election

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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