7% flat rate for United Nations retirees in southern Italy

    Pension Income
    Interest Income
    Dividends
    Rental Income
    Royalties
    Capital Gains
    Severance Payments
    Miscellaneous Income

There is no income cap on the income attached to the 7% flat tax, making it very attractive to new pensioners wishing to move to Italy without spending a fortune on taxes. This regime lasts for up to 10 years, and you can drop off at any time prior the end of the period.
7% flat tax requirements

In order to qualify for the 7% flat tax regime for pensioners, you must receive a private or public pension, it doesn’t matter whether you are a citizen of Italy or not, but you must receive a foreign sourced pension.

You should not have been a resident of Italy in the last 5 tax years prior to moving to Italy. This means that you may have been a tax resident of Italy 5 years ago or more and still qualify.

Finally, you must settle in a qualifying municipality. Note that you cannot benefit from this favorable tax treatment if you move to Italy to a non qualifying municipality, and then move into a qualifying one! Which are the qualifying municipalities for the 7% flat tax for pensioners in Italy?
7% flat tax qualifying municipalities

In order to qualify for the 7% flat tax for pensioners, you must relocate to a qualifying municipality as per the paragraph 1 of the art. 24-ter. According to it, any municipality with 20,000 inhabitants or less located in any of the following regions qualify:

    Abruzzo
    Apulia
    Basilicata
    Calabria
    Campania
    Molise
    Sardinia