Pensioners 7% flat-tax regime in southern Italy (continues)

The 7% flat tax on foreign pension income for retirees relocating to qualifying southern municipalities (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, Sicily with fewer than 20,000 inhabitants) was introduced by Law 145/2018 and continues in force — confirmed by the 2024 Budget Law. Maximum benefit period is 10 years; applies only to foreign-source pension and other passive income.