TARI in Italy: How the Waste Tax Works (and How to Avoid Common Mistakes)
If you own or rent a property in Italy, sooner or later you’ll encounter TARI — the local waste collection tax.
It’s one of the most misunderstood Italian taxes, especially among foreigners, because the rules vary from town to town and depend on how the property is actually used.
Here’s a clear, simple guide that cuts through the confusion.
What Is TARI?
TARI (Tassa sui Rifiuti) is the municipal tax that covers your local waste collection and disposal service.
Every Comune in Italy sets its own rates, rules, deadlines, and payment methods.
In practice, TARI is due for any property that can produce waste, even if you rarely use it.
Who Needs to Pay TARI?
You must pay TARI if you:
Own a property (even if you don’t live there year-round)
Rent a property (in long-term rentals, the tenant usually pays)
Use a property as a holiday home
Run a commercial business
But there is a key point many foreigners miss:
TARI is not based on ownership — it’s based on actual occupancy or potential waste production.
So if you buy a house in January but move in during April, in most cases you are liable only from April (but you must tell the Comune).
How TARI Is Calculated
TARI has two components:
1. Fixed quota
Based on the size of your property (square meters).
2. Variable quota
Based on the number of occupants (residents or declared users).
Each Comune publishes its own tariff table every year.
A simple example (just indicative):
70 m² apartment
1–2 occupants
Total annual TARI: €150–€300 depending on the municipality
Holiday homes where nobody is officially resident usually pay a reduced variable quota.
How to Register for TARI
This is the step most expats forget — and it can cause penalties.
When you:
Buy a new property
Rent a long-term property
Move in or out
Change the number of occupants
You must file a TARI declaration with the Comune.
Normally, you need to provide:
Your identity details
Address and cadastral information of the property
Property size (in square meters)
Number of occupants
Start date of use
Some municipalities allow online submission; others require email or in-person filing.
How to Pay TARI
Comuni typically send you:
A payment notice (avviso di pagamento)
An F24 form already filled out
Payment deadlines split into 2 or 3 installments
You can pay via:
Bank
Post office
Online banking (using F24)
PagoPA (in many municipalities)
If you don’t receive the letter, it does not remove your obligation.
You must proactively contact the Comune.
TARI Discounts and Exemptions
Depending on your Comune, you may be entitled to:
Holiday home reductions
Uninhabited property discounts
Long absence discounts
Single occupant discounts
Low-income exemptions
Important: Discounts usually apply only if requested in advance and supported with documentation.
What Happens If You Don’t Pay TARI?
The Comune can issue:
A reminder notice (sollecito)
A formal assessment (accertamento) with interest and penalties
Forced collection through Agenzia delle Entrate-Riscossione
Penalties can reach 30% of the unpaid tax, plus interest.
For foreign owners, unpaid TARI also creates problems when:
Selling the property
Applying for residency
Requesting municipal services
Key Tips for Foreign Property Owners
✔️ Register for TARI as soon as you buy the property
✔️ Communicate any change in occupancy
✔️ Keep copies of your communications to the Comune
✔️ Don’t ignore reminders — they escalate quickly
✔️ Check if your Comune offers holiday-home reductions
