TARI: Italy’s Waste Collection Tax
TARI is Italy’s waste management tax (Tassa sui Rifiuti). It applies to anyone who owns or uses a property in Italy, whether resident or non‑resident. Unlike IMU, which is a property‑ownership tax, TARI is a service fee for rubbish collection and disposal.
Below is a simple overview of how TARI works, who pays it, and how it’s calculated.
What TARI Is
TARI funds the local waste‑collection service. Every comune sets its own rules, rates, and deadlines, but the national framework is the same:
- It applies to all properties capable of producing waste
- It is owed by whoever actually uses the property (owner or tenant)
- It is billed by the local municipality
It is separate from IMU and TASI (latter now abolished)
Who Must Pay TARI
You must pay TARI if you:
Own a residential property in Italy
Use a property (even occasionally)
Rent a property long‑term (the tenant usually pays)
How TARI Is Calculated
TARI has three components:
1. Fixed quota
Based on the size of the property (square metres).
Typical fixed tariffs (examples from comuni):
€0.80 – €2.50 per m² for 1–2 occupants
€1.50 – €3.50 per m² for 3–4 occupants
Higher for larger households
Each comune publishes its own tariff table annually.
TARI generally uses the calpestabile (walkable) internal floor area — not the cadastral area.
This is why comuni often ask owners to declare the actual area in m².
2. Variable quota
Based on the number of occupants (or presumed occupants for non‑residents).
For non‑residents, many comuni apply a standardised “1 occupant” assumption, but others apply a higher presumed occupancy. It varies widely.
It is calculated as:
Surface area (m²) × fixed tariff per m² The fixed tariff depends on the number of occupants for domestic users.
Typical fixed tariffs (examples from real comuni):
€0.80 – €2.50 per m² for 1–2 occupants
€1.50 – €3.50 per m² for 3–4 occupants
Higher for larger households
Each comune publishes its own tariff table annually.
Plus the 5% provincial surcharge (addizionale provinciale).
3. 5% provincial surcharge (addizionale provinciale)
Typical Example Calculation
Example: Non‑resident , single occupant, with a 70 m² apartment
Assume the comune’s tariff table says:
Fixed quota: €1.80 per m²
Variable quota: €90 (for 1 occupant)
Provincial surcharge: 5%
Step 1 — Fixed component
70 m² × €1.80 = €126
Step 2 — Variable component
€90
Step 3 — Subtotal
€126 + €90 = €216
Step 4 — Add 5% provincial surcharge
€216 × 5% = €10.80
Total TARI due:
€226.80
This is typical for a medium‑sized apartment in a mid‑cost comune.
How to Register for TARI
TARI is not automatic. You must file a TARI declaration with the comune when:
- You buy a property
- You start using a property
- The number of occupants changes
- You stop using or sell the property
- You want to claim reduction (see below)
- You make a substantial change to the property, eg. increasing the overall dimension.
This is usually a simple form available either on the comune’s website or by an in person visit to comune offices.
Special Cases
Non‑residents
Non‑residents must pay TARI on second homes, even if they only visit occasionally.
If the property is empty
Most comuni still charge TARI unless the property is:
- Completely unfurnished, and
- Without utilities, and
- Declared unusable or uninhabitable
Each comune interprets this differently, so local rules matter.
TARI for Non‑Resident Pensioners
Italy offers a two‑thirds reduction of the standard TARI for non‑resident pensioners who:
- Own one residential property in Italy
- Do not rent it out
- Receive a foreign pension matured under an international social‑security agreement with Italy
- This rule mirrors the IMU pensioner reduction but with separate rules for TARI.