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Italy 7% tax regions and earthquake towns: population check

Article 24-ter of Italy's income tax code (Normattiva, read on 31 October 2026) covers towns of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia, plus the towns on the 2009 and 2016-2017 earthquake lists. With ISTAT's figures on 1 January 2025 (the ones that count for a move in 2026), that is 2,535 towns under the limit, 111 of them in Lazio, Marche and Umbria.

Not tax or legal advice. This page summarises the law and the guidance of the Agenzia delle Entrate (Italy's tax agency) on the date we read them. Whether you can use the 7% regime depends on your pension, the country you move from and your own tax position, and the Agenzia delle Entrate decides. Check with an Italian tax adviser (commercialista) or the Agenzia delle Entrate before you choose a town or move.

Region by region

Towns under the 30,000 limit by region
RegionTownsUnder, move in 2026Under, move in 2027Over, move in 2026
Sicily39135935932
Calabria4043963968
Sardinia3773703717
Campania55050850842
Basilicata1311291292
Abruzzo3052972978
Molise1361341342
Puglia (Apulia)25723123226
Lazio (earthquake lists)1514141
Marche (earthquake lists)8583832
Umbria (earthquake lists)1514141
Total2,6662,5352,537131

"Under": towns with up to 30,000 inhabitants on 1 January 2025 (for a move in 2026) or on 1 January 2026, ISTAT estimate (for a move in 2027). "Towns": all the towns of the region, or for Lazio, Marche and Umbria only those on the 2016-2017 earthquake lists.

Sources: ISTAT, Resident population by municipality on 1 January 2025; ISTAT, Resident population by municipality on 1 January 2026 (estimate); Normattiva, Income Tax Code (TUIR, Presidential Decree 917/1986), article 24-ter, text in force. Read on 31 October 2026.

Town population check

    Try: Ostuni · Grottaglie · Fabriano · Cefalù · Lecce

    ISTAT resident population on 1 January 2025 (for a move in 2026) and 1 January 2026 (ISTAT estimate, for a move in 2027), for all 7,896 Italian towns, downloaded on 31 October 2026. The check runs in your browser.

    Towns over the limit in the eight regions

    These towns are in the eight regions but had more than 30,000 inhabitants on 1 January 2025 (ISTAT). Every other town in these regions was under the limit on that date.

    Sicily: 32 towns over 30,000

    Palermo (PA) 628,693, Catania (CT) 298,054, Messina (ME) 217,033, Siracusa (SR) 115,776, Marsala (TP) 79,571, Ragusa (RG) 73,878, Gela (CL) 70,451, Vittoria (RG) 65,873, Caltanissetta (CL) 58,182, Agrigento (AG) 55,252, Trapani (TP) 54,949, Modica (RG) 53,483, Bagheria (PA) 53,100, Acireale (CT) 50,611, Mazara del Vallo (TP) 50,011, Misterbianco (CT) 48,713, Paternò (CT) 44,744, Alcamo (TP) 44,597, Carini (PA) 40,766, Barcellona Pozzo di Gotto (ME) 39,763, Monreale (PA) 38,759, Sciacca (AG) 38,576, Caltagirone (CT) 35,475, Augusta (SR) 34,717, Canicattì (AG) 34,281, Licata (AG) 34,173, Adrano (CT) 33,667, Mascalucia (CT) 32,130, Favara (AG) 31,315, Avola (SR) 30,710, Partinico (PA) 30,708, Comiso (RG) 30,214

    Calabria: 8 towns over 30,000

    Reggio di Calabria (RC) 168,779, Catanzaro (CZ) 83,313, Corigliano-Rossano (CS) 74,332, Lamezia Terme (CZ) 67,269, Cosenza (CS) 63,240, Crotone (KR) 58,372, Rende (CS) 36,781, Vibo Valentia (VV) 30,906

    Sardinia: 7 towns over 30,000

    Cagliari (CA) 146,692, Sassari (SS) 120,510, Quartu Sant'Elena (CA) 68,237, Olbia (SS) 61,681, Alghero (SS) 41,989, Nuoro (NU) 33,054, Oristano (OR) 30,067

    Campania: 42 towns over 30,000

    Napoli (NA) 909,013, Salerno (SA) 126,000, Giugliano in Campania (NA) 125,032, Torre del Greco (NA) 79,397, Pozzuoli (NA) 75,375, Casoria (NA) 73,724, Caserta (CE) 72,793, Castellammare di Stabia (NA) 62,320, Afragola (NA) 61,786, Acerra (NA) 58,676, Marano di Napoli (NA) 57,619, Benevento (BN) 55,712, Avellino (AV) 51,975, Portici (NA) 51,429, Cava de' Tirreni (SA) 49,793, Ercolano (NA) 49,505, Battipaglia (SA) 49,361, Aversa (CE) 49,358, Scafati (SA) 47,667, Casalnuovo di Napoli (NA) 46,710, Nocera Inferiore (SA) 43,459, San Giorgio a Cremano (NA) 41,805, Quarto (NA) 41,536, Pomigliano d'Arco (NA) 39,784, Torre Annunziata (NA) 39,719, Marcianise (CE) 38,198, Eboli (SA) 37,571, Maddaloni (CE) 36,696, Melito di Napoli (NA) 36,258, Caivano (NA) 35,986, Mugnano di Napoli (NA) 35,368, Pagani (SA) 35,161, Angri (SA) 34,220, Nola (NA) 34,111, Somma Vesuviana (NA) 33,427, Sant'Antimo (NA) 32,527, Santa Maria Capua Vetere (CE) 32,134, Arzano (NA) 31,797, Villaricca (NA) 31,434, Sarno (SA) 30,859, Castel Volturno (CE) 30,731, San Giuseppe Vesuviano (NA) 30,498

    Basilicata: 2 towns over 30,000

    Potenza (PZ) 63,864, Matera (MT) 59,628

    Abruzzo: 8 towns over 30,000

    Pescara (PE) 118,313, L'Aquila (AQ) 70,425, Montesilvano (PE) 53,602, Teramo (TE) 51,600, Chieti (CH) 48,403, Avezzano (AQ) 40,948, Vasto (CH) 40,861, Lanciano (CH) 33,917

    Molise: 2 towns over 30,000

    Campobasso (CB) 47,547, Termoli (CB) 31,836

    Puglia (Apulia): 26 towns over 30,000

    Bari (BA) 315,831, Taranto (TA) 186,011, Foggia (FG) 145,198, Andria (BT) 96,750, Lecce (LE) 94,187, Barletta (BT) 92,191, Brindisi (BR) 81,723, Altamura (BA) 70,163, Molfetta (BA) 57,229, Cerignola (FG) 56,900, Trani (BT) 54,803, Bisceglie (BT) 53,404, Manfredonia (FG) 53,391, Bitonto (BA) 52,958, San Severo (FG) 49,136, Monopoli (BA) 47,757, Corato (BA) 46,938, Martina Franca (TA) 46,754, Gravina in Puglia (BA) 42,146, Fasano (BR) 38,863, Modugno (BA) 36,038, Francavilla Fontana (BR) 34,550, Massafra (TA) 31,845, Nardò (LE) 30,752, Lucera (FG) 30,591, Grottaglie (TA) 30,198

    Source: ISTAT, Resident population by municipality on 1 January 2025. Read on 31 October 2026.

    Earthquake towns in Lazio, Marche and Umbria

    The law adds the towns in Annexes 1, 2 and 2-bis to Decree-Law 189/2016 (the central Italy earthquakes of August and October 2016 and January 2017), with the same 30,000 limit. Outside the eight regions, these are the towns on the lists. Three names on the lists no longer exist: Acquacanina merged into Fiastra, and Fiordimonte and Pievebovigliana into Valfornace, on 1 January 2017 (ISTAT). Fiastra is on the list in its own name; for Valfornace, ask the Agenzia delle Entrate.

    Lazio: 15 towns on the lists, 14 under 30,000

    Earthquake-list towns in Lazio
    TownEarthquake list1 January 2025 (move in 2026)1 January 2026, estimate (move in 2027)
    Accumoli (RI)Annex 1503 Under493 Under
    Amatrice (RI)Annex 12,181 Under2,146 Under
    Antrodoco (RI)Annex 12,258 Under2,238 Under
    Borbona (RI)Annex 1577 Under573 Under
    Borgo Velino (RI)Annex 1903 Under901 Under
    Cantalice (RI)Annex 22,414 Under2,386 Under
    Castel Sant'Angelo (RI)Annex 11,182 Under1,156 Under
    Cittaducale (RI)Annex 26,397 Under6,400 Under
    Cittareale (RI)Annex 1374 Under374 Under
    Leonessa (RI)Annex 12,051 Under2,019 Under
    Micigliano (RI)Annex 1120 Under119 Under
    Poggio Bustone (RI)Annex 21,971 Under1,957 Under
    Posta (RI)Annex 1535 Under518 Under
    Rieti (RI)Annex 245,083 Over44,866 Over
    Rivodutri (RI)Annex 21,123 Under1,121 Under

    Marche: 85 towns on the lists, 83 under 30,000

    Earthquake-list towns in Marche
    TownEarthquake list1 January 2025 (move in 2026)1 January 2026, estimate (move in 2027)
    Acquasanta Terme (AP)Annex 12,423 Under2,411 Under
    Amandola (FM)Annex 13,222 Under3,206 Under
    Apiro (MC)Annex 22,035 Under2,015 Under
    Appignano del Tronto (AP)Annex 21,636 Under1,641 Under
    Arquata del Tronto (AP)Annex 1926 Under910 Under
    Ascoli Piceno (AP)Annex 245,277 Over45,193 Over
    Belforte del Chienti (MC)Annex 21,837 Under1,829 Under
    Belmonte Piceno (FM)Annex 2550 Under545 Under
    Bolognola (MC)Annex 1149 Under148 Under
    Caldarola (MC)Annex 21,619 Under1,621 Under
    Camerino (MC)Annex 25,984 Under5,935 Under
    Camporotondo di Fiastrone (MC)Annex 2467 Under461 Under
    Castel di Lama (AP)Annex 28,397 Under8,412 Under
    Castelraimondo (MC)Annex 24,280 Under4,180 Under
    Castelsantangelo sul Nera (MC)Annex 1212 Under207 Under
    Castignano (AP)Annex 22,527 Under2,511 Under
    Castorano (AP)Annex 22,260 Under2,274 Under
    Cerreto d'Esi (AN)Annex 23,367 Under3,333 Under
    Cessapalombo (MC)Annex 1426 Under409 Under
    Cingoli (MC)Annex 29,433 Under9,438 Under
    Colli del Tronto (AP)Annex 23,663 Under3,681 Under
    Colmurano (MC)Annex 21,122 Under1,121 Under
    Comunanza (AP)Annex 12,898 Under2,919 Under
    Corridonia (MC)Annex 214,630 Under14,684 Under
    Cossignano (AP)Annex 1862 Under879 Under
    Esanatoglia (MC)Annex 21,894 Under1,877 Under
    Fabriano (AN)Annex 228,597 Under28,469 Under
    Falerone (FM)Annex 23,166 Under3,148 Under
    Fiastra (MC)Annex 1, Annex 1 (as Acquacanina)607 Under600 Under
    Fiuminata (MC)Annex 21,231 Under1,194 Under
    Folignano (AP)Annex 28,707 Under8,649 Under
    Force (AP)Annex 11,089 Under1,080 Under
    Gagliole (MC)Annex 2524 Under513 Under
    Gualdo (MC)Annex 1712 Under700 Under
    Loro Piceno (MC)Annex 22,148 Under2,155 Under
    Macerata (MC)Annex 240,585 Over40,689 Over
    Maltignano (AP)Annex 22,187 Under2,173 Under
    Massa Fermana (FM)Annex 2845 Under819 Under
    Matelica (MC)Annex 29,072 Under9,026 Under
    Mogliano (MC)Annex 24,274 Under4,245 Under
    Monsampietro Morico (FM)Annex 2 (as Monsapietro Morico)594 Under582 Under
    Montalto delle Marche (AP)Annex 11,838 Under1,814 Under
    Montappone (FM)Annex 21,538 Under1,537 Under
    Monte Cavallo (MC)Annex 2100 Under100 Under
    Monte Rinaldo (FM)Annex 2308 Under302 Under
    Monte San Martino (MC)Annex 2672 Under668 Under
    Monte Vidon Corrado (FM)Annex 2675 Under666 Under
    Montedinove (AP)Annex 1448 Under443 Under
    Montefalcone Appennino (FM)Annex 2358 Under363 Under
    Montefortino (FM)Annex 11,019 Under1,014 Under
    Montegallo (AP)Annex 1391 Under364 Under
    Montegiorgio (FM)Annex 26,244 Under6,236 Under
    Monteleone di Fermo (FM)Annex 2 (as Monteleone)344 Under351 Under
    Montelparo (FM)Annex 2685 Under684 Under
    Montemonaco (AP)Annex 1526 Under518 Under
    Muccia (MC)Annex 2778 Under786 Under
    Offida (AP)Annex 24,581 Under4,569 Under
    Ortezzano (FM)Annex 2734 Under730 Under
    Palmiano (AP)Annex 1153 Under150 Under
    Penna San Giovanni (MC)Annex 1915 Under901 Under
    Petriolo (MC)Annex 21,815 Under1,821 Under
    Pieve Torina (MC)Annex 11,216 Under1,204 Under
    Pioraco (MC)Annex 2943 Under915 Under
    Poggio San Vicino (MC)Annex 2207 Under195 Under
    Pollenza (MC)Annex 26,199 Under6,149 Under
    Ripe San Ginesio (MC)Annex 2809 Under797 Under
    Roccafluvione (AP)Annex 11,840 Under1,816 Under
    Rotella (AP)Annex 1782 Under764 Under
    San Ginesio (MC)Annex 13,048 Under3,047 Under
    San Severino Marche (MC)Annex 211,787 Under11,793 Under
    Sant'Angelo in Pontano (MC)Annex 11,236 Under1,219 Under
    Santa Vittoria in Matenano (FM)Annex 21,135 Under1,109 Under
    Sarnano (MC)Annex 13,036 Under3,058 Under
    Sefro (MC)Annex 2433 Under425 Under
    Serrapetrona (MC)Annex 2865 Under848 Under
    Serravalle di Chienti (MC)Annex 2 (as Serravalle del Chienti)1,029 Under1,035 Under
    Servigliano (FM)Annex 22,169 Under2,205 Under
    Smerillo (FM)Annex 2326 Under330 Under
    Tolentino (MC)Annex 217,557 Under17,439 Under
    Treia (MC)Annex 29,080 Under9,002 Under
    Urbisaglia (MC)Annex 22,372 Under2,363 Under
    Ussita (MC)Annex 1350 Under332 Under
    Valfornace (MC)Annex 1 (as Fiordimonte), Annex 1 (as Pievebovigliana)872 Under883 Under
    Venarotta (AP)Annex 11,879 Under1,862 Under
    Visso (MC)Annex 1926 Under920 Under

    Umbria: 15 towns on the lists, 14 under 30,000

    Earthquake-list towns in Umbria
    TownEarthquake list1 January 2025 (move in 2026)1 January 2026, estimate (move in 2027)
    Arrone (TR)Annex 12,493 Under2,504 Under
    Cascia (PG)Annex 12,948 Under2,930 Under
    Cerreto di Spoleto (PG)Annex 1958 Under961 Under
    Ferentillo (TR)Annex 11,788 Under1,767 Under
    Montefranco (TR)Annex 11,255 Under1,243 Under
    Monteleone di Spoleto (PG)Annex 1539 Under535 Under
    Norcia (PG)Annex 14,457 Under4,399 Under
    Poggiodomo (PG)Annex 184 Under81 Under
    Polino (TR)Annex 1220 Under233 Under
    Preci (PG)Annex 1686 Under678 Under
    Sant'Anatolia di Narco (PG)Annex 1486 Under490 Under
    Scheggino (PG)Annex 1426 Under422 Under
    Sellano (PG)Annex 1944 Under918 Under
    Spoleto (PG)Annex 235,983 Over35,875 Over
    Vallo di Nera (PG)Annex 1334 Under317 Under

    Sources: Normattiva, Decree-Law 189/2016, Annex 1 (towns hit by the earthquake of 24 August 2016); Normattiva, Decree-Law 189/2016, Annex 2 (earthquakes of 26 and 30 October 2016); Normattiva, Decree-Law 189/2016, Annex 2-bis (earthquake of 18 January 2017); ISTAT, List of suppressed municipalities (mergers); ISTAT, Resident population by municipality on 1 January 2025; ISTAT, Resident population by municipality on 1 January 2026 (estimate). Read on 31 October 2026.

    Earthquake towns in Abruzzo and the 2009 list

    The 2016-2017 lists also name 23 towns in Abruzzo, and the Abruzzo Region lists 57 towns in the area of the 6 April 2009 earthquake (L'Aquila), all in Abruzzo. Abruzzo is one of the eight regions, so these lists add no new towns: the same 30,000 limit applies. Over the limit: L'Aquila (70,425), Teramo (51,600).

    Sources: Normattiva, Decree-Law 189/2016, Annex 1 (towns hit by the earthquake of 24 August 2016); Normattiva, Decree-Law 189/2016, Annex 2 (earthquakes of 26 and 30 October 2016); Normattiva, Decree-Law 189/2016, Annex 2-bis (earthquake of 18 January 2017); Regione Abruzzo (BURA), Annex B1: towns in the crater of the 6 April 2009 earthquake; ISTAT, Resident population by municipality on 1 January 2025. Read on 31 October 2026.

    Questions people ask

    Which towns count for the 7% tax?

    Towns of up to 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise and Puglia, and towns of up to 30,000 on the lists of the 2009 (L'Aquila) and 2016-2017 (central Italy) earthquakes, which add towns in Lazio, Marche and Umbria. The limit was 20,000 until 6 April 2026.

    Which population figure counts?

    ISTAT's resident population on 1 January of the year before your move, according to the Agenzia delle Entrate: 1 January 2025 for a move in 2026. The same figure counts for all ten years, unless you move to another town.

    Which towns in Umbria, Marche and Lazio count?

    Only the towns on the 2016-2017 earthquake lists, and only up to 30,000 inhabitants: on 1 January 2025, 14 in Umbria, 83 in Marche, 14 in Lazio. The tables on this page list them all with ISTAT's figures.

    Why is Fabriano on the list but not Macerata or Rieti?

    All three are on the 2016 earthquake lists, but Macerata and Rieti have more than 30,000 inhabitants; Fabriano had 28,597 on 1 January 2025.

    Italy 7% flat tax: who can use it, which population year counts, what changes in 2027

    Sources

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