Italy's 7% flat tax map

7% Tax Towns in Abruzzo

297 Abruzzo towns qualify, from Apennine villages to the Adriatic coast. The 2026 cap change brought five coastal and valley towns onto the list.

The 7% flat tax in Abruzzo

Abruzzo counts as part of the south for this regime (article 24-ter names it alongside the other Mezzogiorno regions), and 297 of its 305 comuni qualify. Only Pescara, L'Aquila, Montesilvano, Teramo, Chieti, Avezzano, Vasto, and Lanciano are over the cap. The region splits into two propositions: high Apennine towns in the interior, and an Adriatic coastline that the 2026 cap change has just opened up.

The interior is the Abruzzo most people picture. Santo Stefano di Sessanio (about 105 residents) is a restored stone village on the Gran Sasso plateau; Scanno (about 1,700) sits above its lake; Pacentro (about 1,100) and Pescocostanzo (about 1,100) hold the mountains around Sulmona; and Tagliacozzo (about 6,400), near the Lazio border, has a regional rail line toward Rome. These are small, high-altitude communities: snow in winter, cool summers, and some of the lowest property prices in the country. Guardiagrele (about 8,300), on the eastern slopes of the Majella, splits the difference between the mountains and the coastal plain.

The April 2026 increase added five towns, and four are on the coast: Roseto degli Abruzzi (about 25,900), Giulianova (about 23,600), Francavilla al Mare (about 25,600), and Ortona (about 22,000), established beach towns with stations on the Adriatic rail line. The fifth is Sulmona (about 21,800), the market town of the Peligna valley and Ovid's birthplace. Under the old 20,000 cap, almost none of Abruzzo's coast qualified; now it is a realistic option.

Access runs through Pescara, whose airport carries year-round European routes; Rome's airports are about two hours by road from the western valleys. The main hospitals are in Pescara, Chieti, Teramo, and L'Aquila. One note on the earthquake provisions: Abruzzo comuni affected by the 2009 and 2016–17 earthquakes qualify here through the region-wide southern route (no special earthquake listing needed), so they appear in this region's list and on the main map alongside every other eligible town.

At a glance

  • 297 qualifying towns
  • 5 added by the 2026 cap raise
  • Population cap: 30,000
  • Median town size: 1,137 residents
  • Tax rate: 7% on foreign income, up to 10 years

Explore Abruzzo

Search any of Italy's 7,896 comuni, or tap a region to see every qualifying town.

Every qualifying town in Abruzzo (297)

Every town below qualifies. Population: ISTAT residents at 1 January 2025. Last verified August 11, 2026. Tap a town on the map above for details, or search all of Italy.

TownPopulationProvince
Abbateggio360PE
Acciano247AQ
Aielli1,370AQ
Alanno3,332PE
Alba Adriatica13,275TE
Alfedena912AQ
Altino2,997CH
Ancarano1,862TE
Anversa degli Abruzzi300AQ
Archi1,922CH
Ari1,062CH
Arielli1,039CH
Arsita729TE
Ateleta1,088AQ
Atessa10,264CH
Atri9,846TE
Balsorano3,234AQ
Barete638AQ
Barisciano1,657AQ
Barrea688AQ
Basciano2,319TE
Bellante6,854TE
Bisegna212AQ
Bisenti1,645TE
Bolognano996PE
Bomba697CH
Borrello341CH
Brittoli241PE
Bucchianico4,913CH
Bugnara1,020AQ
Bussi sul Tirino2,236PE
Cagnano Amiterno1,082AQ
Calascio122AQ
Campli6,566TE
Campo di Giove746AQ
Campotosto448AQ
Canistro928AQ
Canosa Sannita1,220CH
Cansano229AQ
Canzano1,764TE
Capestrano810AQ
Capistrello4,649AQ
Capitignano603AQ
Caporciano204AQ
Cappadocia576AQ
Cappelle sul Tavo4,075PE
Caramanico Terme1,727PE
Carapelle Calvisio70AQ
Carpineto della Nora511PE
Carpineto Sinello500CH
Carsoli4,957AQ
Carunchio536CH
Casacanditella1,171CH
Casalanguida809CH
Casalbordino5,661CH
Casalincontrada2,971CH
Casoli5,092CH
Castel Castagna406TE
Castel del Monte383AQ
Castel di Ieri284AQ
Castel di Sangro6,629AQ
Castel Frentano4,198CH
Castelguidone279CH
Castellafiume1,051AQ
Castellalto7,231TE
Castelli933TE
Castelvecchio Calvisio124AQ
Castelvecchio Subequo810AQ
Castiglione a Casauria714PE
Castiglione Messer Marino1,447CH
Castiglione Messer Raimondo1,991TE
Castilenti1,292TE
Catignano1,244PE
Celano10,166AQ
Celenza sul Trigno768CH
Cellino Attanasio2,188TE
Cepagatti10,989PE
Cerchio1,544AQ
Cermignano1,417TE
Città Sant'Angelo14,902PE
Civita d'Antino939AQ
Civitaluparella279CH
Civitaquana1,136PE
Civitella Alfedena290AQ
Civitella Casanova1,556PE
Civitella del Tronto4,539TE
Civitella Messer Raimondo758CH
Civitella Roveto3,026AQ
Cocullo204AQ
Collarmele773AQ
Collecorvino6,013PE
Colledara2,068TE
Colledimacine150CH
Colledimezzo419CH
Collelongo1,063AQ
Collepietro196AQ
Colonnella3,710TE
Controguerra2,202TE
Corfinio949AQ
Corropoli5,112TE
Cortino562TE
Corvara199PE
Crecchio2,601CH
Crognaleto1,047TE
Cugnoli1,342PE
Cupello4,883CH
Dogliola312CH
Elice1,630PE
Fagnano Alto336AQ
Fallo119CH
Fano Adriano255TE
Fara Filiorum Petri1,977CH
Fara San Martino1,261CH
Farindola1,291PE
Filetto816CH
Fontecchio280AQ
Fossa669AQ
Fossacesia6,298CH
Fraine246CH
Francavilla al Mareadded 202625,568CH
Fresagrandinaria917CH
Frisa1,636CH
Furci787CH
Gagliano Aterno229AQ
Gamberale266CH
Gessopalena1,150CH
Gioia dei Marsi1,688AQ
Gissi2,437CH
Giuliano Teatino1,116CH
Giulianovaadded 202623,584TE
Goriano Sicoli512AQ
Guardiagrele8,250CH
Guilmi441CH
Introdacqua1,932AQ
Isola del Gran Sasso d'Italia4,438TE
Lama dei Peligni1,021CH
Lecce nei Marsi1,503AQ
Lentella642CH
Lettomanoppello2,636PE
Lettopalena307CH
Liscia640CH
Loreto Aprutino7,041PE
Luco dei Marsi5,884AQ
Lucoli833AQ
Magliano de' Marsi3,451AQ
Manoppello6,753PE
Martinsicuro16,378TE
Massa d'Albe1,340AQ
Miglianico4,595CH
Molina Aterno334AQ
Montazzoli794CH
Montebello di Bertona821PE
Montebello sul Sangro81CH
Monteferrante103CH
Montefino919TE
Montelapiano67CH
Montenerodomo575CH
Monteodorisio2,333CH
Montereale2,178AQ
Montorio al Vomano7,381TE
Morino1,278AQ
Morro d'Oro3,556TE
Mosciano Sant'Angelo9,245TE
Moscufo3,145PE
Mozzagrogna2,439CH
Nereto5,405TE
Nocciano1,699PE
Notaresco6,349TE
Ocre1,084AQ
Ofena440AQ
Opi371AQ
Oricola1,282AQ
Orsogna3,602CH
Ortonaadded 202621,984CH
Ortona dei Marsi379AQ
Ortucchio1,718AQ
Ovindoli1,168AQ
Pacentro1,058AQ
Paglieta4,149CH
Palena1,203CH
Palmoli841CH
Palombaro943CH
Penna Sant'Andrea1,635TE
Pennadomo204CH
Pennapiedimonte384CH
Penne11,005PE
Perano1,471CH
Pereto638AQ
Pescasseroli2,030AQ
Pescina3,648AQ
Pescocostanzo1,085AQ
Pescosansonesco438PE
Pettorano sul Gizio1,259AQ
Pianella8,540PE
Picciano1,286PE
Pietracamela199TE
Pietraferrazzana128CH
Pietranico422PE
Pineto14,803TE
Pizzoferrato955CH
Pizzoli4,217AQ
Poggio Picenze1,023AQ
Poggiofiorito772CH
Pollutri2,046CH
Popoli Terme4,620PE
Prata d'Ansidonia428AQ
Pratola Peligna6,936AQ
Pretoro865CH
Prezza823AQ
Quadri682CH
Raiano2,621AQ
Rapino1,151CH
Ripa Teatina3,876CH
Rivisondoli659AQ
Rocca di Botte865AQ
Rocca di Cambio523AQ
Rocca di Mezzo1,332AQ
Rocca Pia169AQ
Rocca San Giovanni2,302CH
Rocca Santa Maria449TE
Roccacasale576AQ
Roccamontepiano1,546CH
Roccamorice851PE
Roccaraso1,492AQ
Roccascalegna1,027CH
Roccaspinalveti1,137CH
Roio del Sangro100CH
Rosciano4,102PE
Rosello168CH
Roseto degli Abruzziadded 202625,882TE
Salle262PE
San Benedetto dei Marsi3,687AQ
San Benedetto in Perillis100AQ
San Buono851CH
San Demetrio ne' Vestini1,981AQ
San Giovanni Lipioni136CH
San Giovanni Teatino14,577CH
San Martino sulla Marrucina857CH
San Pio delle Camere658AQ
San Salvo19,890CH
San Valentino in Abruzzo Citeriore1,803PE
San Vincenzo Valle Roveto2,056AQ
San Vito Chietino5,142CH
Sant'Egidio alla Vibrata9,876TE
Sant'Eufemia a Maiella244PE
Sant'Eusanio del Sangro2,250CH
Sant'Eusanio Forconese362AQ
Sant'Omero5,151TE
Santa Maria Imbaro2,002CH
Sante Marie1,059AQ
Santo Stefano di Sessanio105AQ
Scafa3,429PE
Scanno1,681AQ
Scerni2,936CH
Schiavi di Abruzzo622CH
Scontrone537AQ
Scoppito3,826AQ
Scurcola Marsicana2,686AQ
Secinaro299AQ
Serramonacesca510PE
Silvi15,482TE
Spoltore18,967PE
Sulmonaadded 202621,759AQ
Tagliacozzo6,416AQ
Taranta Peligna297CH
Tione degli Abruzzi253AQ
Tocco da Casauria2,346PE
Tollo3,860CH
Torano Nuovo1,448TE
Torino di Sangro2,922CH
Tornareccio1,631CH
Tornimparte2,721AQ
Torre de' Passeri2,842PE
Torrebruna651CH
Torrevecchia Teatina4,214CH
Torricella Peligna1,122CH
Torricella Sicura2,399TE
Tortoreto12,029TE
Tossicia1,194TE
Trasacco5,784AQ
Treglio1,714CH
Tufillo327CH
Turrivalignani800PE
Vacri1,485CH
Valle Castellana834TE
Vicoli370PE
Villa Celiera535PE
Villa Sant'Angelo503AQ
Villa Santa Lucia degli Abruzzi83AQ
Villa Santa Maria1,099CH
Villalago488AQ
Villalfonsina869CH
Villamagna2,145CH
Villavallelonga826AQ
Villetta Barrea596AQ
Vittorito808AQ

Not eligible in Abruzzo

8 of Abruzzo's 305 comuni exceed the 30,000-resident cap and do not qualify, including: Pescara (118,313), L'Aquila (70,425), Montesilvano (53,602), Teramo (51,600), Chieti (48,403), Avezzano (40,948), Vasto (40,861), Lanciano (33,917).

Abruzzo 7% Tax FAQ

For this tax rule, yes. Article 24-ter of the TUIR lists the regions whose towns can qualify under the 30,000-resident cap, and Abruzzo is one of the eight, alongside Molise, Campania, Puglia, Basilicata, Calabria, Sicily, and Sardinia. Geographers may call Abruzzo central Italy, but the tax code groups it with the Mezzogiorno (a legacy of older development policy), and retirees get the benefit: 297 of the region's 305 comuni qualify, from Gran Sasso villages to, since 2026, the Adriatic beach towns. Confirm how the rule applies to your own situation with a qualified tax professional.

Four of the five 2026 additions are coastal: Roseto degli Abruzzi (about 25,900), Francavilla al Mare (about 25,600), Giulianova (about 23,600), and Ortona (about 22,000), established seaside towns with stations on the Adriatic rail line. The fifth addition is inland Sulmona (about 21,800). They join coastal towns that already qualified under the old cap, including Silvi, Pineto, Tortoreto, Alba Adriatica, Martinsicuro, and San Salvo (about 19,900). Before April 2026 Abruzzo's coast was largely shut out of the regime; it is now one of its most practical seaside options.

Abruzzo's earthquake-affected comuni, including the villages of the 2009 L'Aquila crater, qualify through the standard southern route covered on this page: any Abruzzo comune of 30,000 residents or fewer is eligible, with no earthquake listing required. L'Aquila city itself is over the cap at about 70,000 residents, but small mountain comuni around it, such as Santo Stefano di Sessanio (about 105 residents), are eligible. A parallel route covers earthquake-annex comuni in Lazio, Umbria, and Marche under the same 30,000 cap; see our central-Italy earthquake towns page for how that works.