Southern Italy pensioner 7% flat tax regime continues

The 7% flat-tax regime on foreign-source income for pensioners who move to a municipality under 20,000 inhabitants in a Southern Italian region (Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardegna, Sicilia) continues to be available under Article 24-ter of the Italian Income Tax Code. Status confirmed by successive circulars through 2024-2025. The regime is available for up to ten years; eligibility requires the pensioner to have been tax-resident abroad for at least five years and to receive a qualifying foreign pension.