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Retiring in Italy

In research and expert review

Italy's 7 Percent Flat Tax for Foreign Retirees

An optional regime aimed at foreign pensioners who move to qualifying smaller towns in the south, with strict conditions.

What this guide will cover

  • Eligibility conditions and qualifying municipalities
  • How long the regime can apply
  • How it interacts with U.S. taxation and foreign tax credits
  • Why the location constraint is the hard part

We publish a page when we can source it properly, not before. Legal, tax, and healthcare material also goes through outside review.

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