09/03/2026
Italy will tax you 7% instead of 43%. In exchange they get to decide which towns you're allowed to live in.
It's called Article 24-ter and there are three things worth knowing.
1. It covers everything you earn outside Italy, not just your pension. Rental income, dividends, capital gains, all at the same 7%, for ten years.
2. On 55,000 euros a year, Italy's normal brackets take about 15,850 euros before the regional and town add-ons. Under 24-ter it's about 3,850.
3. You have to live in a town of under 30,000 people in one of eight southern regions. Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, Puglia. That limit was 20,000 until April, and raising it added 74 new towns.
You also can't have been an Italian tax resident for the five years before you apply.
One more country doing this, coming to the channel. Free test in bio.