Italy's 7% Tax Regime

Understand Italy's 7% Tax benefit. Find the towns where you can use it.

Italy’s 7% tax regime can offer significant tax advantages to qualifying foreign retirees who relocate to eligible Italian comuni, but understanding exactly who qualifies, what income is covered, and where you can live isn’t always straightforward.

This practical guide brings the essential information together in one place, with clear explanations designed for people actively considering a move to Italy.

What’s included:

The 35-page Italy’s 7% Tax Regime Guide

Learn how the regime works, including:

• Who can qualify for the 7% tax regime

• What counts as a qualifying foreign pension

• The new 2026 rules and expanded 30,000-resident threshold

• What foreign income may receive the 7% tax treatment

• How Italian-source income is treated

• How long the regime lasts and how to claim it

• Foreign assets, property, IVIE and IVAFE

• Special considerations for U.S. citizens, including Social Security, pensions, IRAs and 401(k)s

• How to maintain eligibility after your move

• A practical pre-move checklist and questions to discuss with your tax professional

The 7% Tax Qualifying Comuni Database

Go beyond a simple list of eligible towns. Explore 2,500+ potentially qualifying Italian comuni and narrow your search using practical criteria including:

• Region

• Population

• Nearest major city

• Passenger train access

• Healthcare access

• Coastal locations

• Mountain locations

• Island locations

Use the database to identify places that may qualify for the regime while also fitting the kind of life you want to build in Italy.

One guide to understand the opportunity. One database to start finding where you could actually live.

Included with Italian Listings Full Access Membership, or available as a standalone resource.