⚠️ Caveat on Eligibility
The towns listed here, along with their population statistics, are sourced directly from the Italian national census database. While they are located in the eligible southern regions (Abruzzo, Basilicata, Calabria, Campania, Molise, Puglia, Sardinia, and Sicily) and have populations under the 20,000 threshold required by Italy’s 7% flat tax regime, this does not automatically mean they qualify.
The 7% tax incentive is intended for economically disadvantaged municipalities, and eligibility can depend on additional factors such as a town’s designation by ISTAT and how local tax authorities interpret the law. For example, some well-known tourist destinations (e.g., Positano) may meet the population criteria but could still be excluded due to their economic profile.
Always consult a qualified Italian tax professional or official government source before making decisions based on eligibility.
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