This is allowed from january 1, 2019, by law n. 145/2018.
If you are retired and you are considering to move to Italy, you can pay only a 7% income tax.
To be eligible for this taxation, you:
- must not have been resident in Italy during the previous five tax years;
- must have a pension paid by a foreign entity;
- must be resident in a town with less than 20,000 residents in the regions of Sicily, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia:
- The country paying the pension must have an administrative cooperation agreement with Italy
If you need legal assistance in Italy and you need a lawyer in Italy for expats, you can ask a first free legal advice.