Who is eligible to benefit from this special regime?

This special tax regime is specifically conceived for retirees receiving a pension from a non-Italian social security fund who intend to move their place of residency to Italy.

Main requirements to apply for this special regim

• Perceiving a pension provided by a non-Italian social security fund;

• Transferring fiscal residency to Italy, more specifically to
– any of the municipalities in Sicily, Calabria, Campania, Basilicata, Abruzzo, Molise or Puglia, as far as the municipality has a population of not more than 20,000 habitants.
– or to any of the municipalities listed in the Attachment A (see below);

• Having been a non-Italian fiscal resident for at least 5 years prior the fiscal year for which the person requests to benefit from the advantageous regime.

Benefits of this special regime

All personal incomes (not only deriving from pension) of the beneficiary are taxed at a rate of 7 %.

Duration of the special regime

The benefits of this special tax regime last 10 years.

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