Pensioners coming from abroad: in the South flat tax in 81 more municipalities
With the increase in the number of centres where relocation is facilitated (from 20 to 30 thousand inhabitants), the 7% tax covers almost the entire Mezzogiorno
by Dario Aquaro and Cristiano Dell'Oste
Having vanished for the moment the 4% tax for pensioners returning to Italia, there is another flat tax that broadens its perimeter: the 7% tax for foreign pensioners who move to the South and to the earthquake-stricken areas of central Italy. From 7 April, it can be chosen by those who settle in municipalities that have up to 30,000 inhabitants, instead of 20,000, and are located in one of the eight southern regions (Abruzzo, Basilicata, Calabria, Campania, Molise, Apulia, Sardinia and Sicily) or are on the lists of centres affected by the earthquakes of 2009-2016 in Umbria, Lazio and Marche.
The increase in the number of inhabitants - calculated Il Sole 24 Ore - makes it possible to take advantage of the relief in another 81 municipalities in addition to the 2,392 already included since the introduction of the flat tax (tax year 2019). This is based on the Istat population on 1 January of the previous year. Among the new entries are tourist locations or locations of artistic importance such as Roseto degli Abruzzi, Ostuni and Conversano in Apulia, Noto in Sicily or Agropoli in Campania.
The effect of the new rule (contained in Law 34/2026) becomes progressively less relevant in less populous regions such as Calabria, Sardinia and Molise, up to the case of Basilicata, which does not even have a single city between 20 and 30 thousand inhabitants and only Matera and Potenza above the threshold.
Numbers still low
Today, in all southern regions, 90 per cent or more are covered. The point, however, is that so far the pensioners who have moved from abroad are only 933, looking at the tax returns filed in 2025.
Despite the growing trend, the phenomenon is marginal even in comparison with reverse movements: in 2024 alone, for example, 3,102 Italian pensioners went abroad, 'with a stable trend compared to 2023', says the Inps in its latest annual report. 69% chose a European destination. Among the reasons for the change, according to the institute, are 'lower cost of living, a more favourable climate, family reunification, healthcare and, above all, a more favourable tax regime'.
