For many people, retiring in Italy is the dream.
A slower pace of life. Beautiful towns. Great food. More time spent outside, with the people you love.
And for some foreign retirees, Italy offers another compelling reason to make the move: a special 7% tax regime on qualifying foreign income.
Even better? In 2026, the regime expanded to include qualifying comuni with populations of up to 30,000—opening up even more places to call home.
So you could spend your retirement in a seaside town in Puglia...
A hill town in Sicily...
A mountain community in Abruzzo...
Or a beautiful corner of Sardinia just minutes from the sea.
But where can you actually qualify—and how does the 7% tax regime work?
We created Italy’s 7% Tax Regime: A Practical Guide for Foreign Retirees to make it easier to understand.
The guide walks you through eligibility, qualifying income, the 2026 rules, foreign assets and property, U.S.-specific considerations, and the practical steps involved in claiming and maintaining the regime.
And because knowing the rules is only half the equation, it also includes our 7% Tax Qualifying Comuni Database with 2,500+ potentially qualifying Italian towns.
Search by region, population, train access, healthcare, proximity to a major city, coastal location, mountains, islands and more.
So you can go from asking:
“Could I qualify for Italy’s 7% tax regime?”
to...
“Where in Italy could I actually see myself living?”
Get the complete guide + qualifying comuni database for $39, or access both as part of your Italian Listings Full Access membership.

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