Italy's 7% flat tax map
297 Abruzzo towns qualify, from Apennine villages to the Adriatic coast. The 2026 cap change brought five coastal and valley towns onto the list.
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.
Search any of Italy's 7,896 comuni, or tap a region to see every qualifying town.
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.
| Town | Population | Province |
|---|---|---|
| Abbateggio | 360 | PE |
| Acciano | 247 | AQ |
| Aielli | 1,370 | AQ |
| Alanno | 3,332 | PE |
| Alba Adriatica | 13,275 | TE |
| Alfedena | 912 | AQ |
| Altino | 2,997 | CH |
| Ancarano | 1,862 | TE |
| Anversa degli Abruzzi | 300 | AQ |
| Archi | 1,922 | CH |
| Ari | 1,062 | CH |
| Arielli | 1,039 | CH |
| Arsita | 729 | TE |
| Ateleta | 1,088 | AQ |
| Atessa | 10,264 | CH |
| Atri | 9,846 | TE |
| Balsorano | 3,234 | AQ |
| Barete | 638 | AQ |
| Barisciano | 1,657 | AQ |
| Barrea | 688 | AQ |
| Basciano | 2,319 | TE |
| Bellante | 6,854 | TE |
| Bisegna | 212 | AQ |
| Bisenti | 1,645 | TE |
| Bolognano | 996 | PE |
| Bomba | 697 | CH |
| Borrello | 341 | CH |
| Brittoli | 241 | PE |
| Bucchianico | 4,913 | CH |
| Bugnara | 1,020 | AQ |
| Bussi sul Tirino | 2,236 | PE |
| Cagnano Amiterno | 1,082 | AQ |
| Calascio | 122 | AQ |
| Campli | 6,566 | TE |
| Campo di Giove | 746 | AQ |
| Campotosto | 448 | AQ |
| Canistro | 928 | AQ |
| Canosa Sannita | 1,220 | CH |
| Cansano | 229 | AQ |
| Canzano | 1,764 | TE |
| Capestrano | 810 | AQ |
| Capistrello | 4,649 | AQ |
| Capitignano | 603 | AQ |
| Caporciano | 204 | AQ |
| Cappadocia | 576 | AQ |
| Cappelle sul Tavo | 4,075 | PE |
| Caramanico Terme | 1,727 | PE |
| Carapelle Calvisio | 70 | AQ |
| Carpineto della Nora | 511 | PE |
| Carpineto Sinello | 500 | CH |
| Carsoli | 4,957 | AQ |
| Carunchio | 536 | CH |
| Casacanditella | 1,171 | CH |
| Casalanguida | 809 | CH |
| Casalbordino | 5,661 | CH |
| Casalincontrada | 2,971 | CH |
| Casoli | 5,092 | CH |
| Castel Castagna | 406 | TE |
| Castel del Monte | 383 | AQ |
| Castel di Ieri | 284 | AQ |
| Castel di Sangro | 6,629 | AQ |
| Castel Frentano | 4,198 | CH |
| Castelguidone | 279 | CH |
| Castellafiume | 1,051 | AQ |
| Castellalto | 7,231 | TE |
| Castelli | 933 | TE |
| Castelvecchio Calvisio | 124 | AQ |
| Castelvecchio Subequo | 810 | AQ |
| Castiglione a Casauria | 714 | PE |
| Castiglione Messer Marino | 1,447 | CH |
| Castiglione Messer Raimondo | 1,991 | TE |
| Castilenti | 1,292 | TE |
| Catignano | 1,244 | PE |
| Celano | 10,166 | AQ |
| Celenza sul Trigno | 768 | CH |
| Cellino Attanasio | 2,188 | TE |
| Cepagatti | 10,989 | PE |
| Cerchio | 1,544 | AQ |
| Cermignano | 1,417 | TE |
| Città Sant'Angelo | 14,902 | PE |
| Civita d'Antino | 939 | AQ |
| Civitaluparella | 279 | CH |
| Civitaquana | 1,136 | PE |
| Civitella Alfedena | 290 | AQ |
| Civitella Casanova | 1,556 | PE |
| Civitella del Tronto | 4,539 | TE |
| Civitella Messer Raimondo | 758 | CH |
| Civitella Roveto | 3,026 | AQ |
| Cocullo | 204 | AQ |
| Collarmele | 773 | AQ |
| Collecorvino | 6,013 | PE |
| Colledara | 2,068 | TE |
| Colledimacine | 150 | CH |
| Colledimezzo | 419 | CH |
| Collelongo | 1,063 | AQ |
| Collepietro | 196 | AQ |
| Colonnella | 3,710 | TE |
| Controguerra | 2,202 | TE |
| Corfinio | 949 | AQ |
| Corropoli | 5,112 | TE |
| Cortino | 562 | TE |
| Corvara | 199 | PE |
| Crecchio | 2,601 | CH |
| Crognaleto | 1,047 | TE |
| Cugnoli | 1,342 | PE |
| Cupello | 4,883 | CH |
| Dogliola | 312 | CH |
| Elice | 1,630 | PE |
| Fagnano Alto | 336 | AQ |
| Fallo | 119 | CH |
| Fano Adriano | 255 | TE |
| Fara Filiorum Petri | 1,977 | CH |
| Fara San Martino | 1,261 | CH |
| Farindola | 1,291 | PE |
| Filetto | 816 | CH |
| Fontecchio | 280 | AQ |
| Fossa | 669 | AQ |
| Fossacesia | 6,298 | CH |
| Fraine | 246 | CH |
| Francavilla al Mareadded 2026 | 25,568 | CH |
| Fresagrandinaria | 917 | CH |
| Frisa | 1,636 | CH |
| Furci | 787 | CH |
| Gagliano Aterno | 229 | AQ |
| Gamberale | 266 | CH |
| Gessopalena | 1,150 | CH |
| Gioia dei Marsi | 1,688 | AQ |
| Gissi | 2,437 | CH |
| Giuliano Teatino | 1,116 | CH |
| Giulianovaadded 2026 | 23,584 | TE |
| Goriano Sicoli | 512 | AQ |
| Guardiagrele | 8,250 | CH |
| Guilmi | 441 | CH |
| Introdacqua | 1,932 | AQ |
| Isola del Gran Sasso d'Italia | 4,438 | TE |
| Lama dei Peligni | 1,021 | CH |
| Lecce nei Marsi | 1,503 | AQ |
| Lentella | 642 | CH |
| Lettomanoppello | 2,636 | PE |
| Lettopalena | 307 | CH |
| Liscia | 640 | CH |
| Loreto Aprutino | 7,041 | PE |
| Luco dei Marsi | 5,884 | AQ |
| Lucoli | 833 | AQ |
| Magliano de' Marsi | 3,451 | AQ |
| Manoppello | 6,753 | PE |
| Martinsicuro | 16,378 | TE |
| Massa d'Albe | 1,340 | AQ |
| Miglianico | 4,595 | CH |
| Molina Aterno | 334 | AQ |
| Montazzoli | 794 | CH |
| Montebello di Bertona | 821 | PE |
| Montebello sul Sangro | 81 | CH |
| Monteferrante | 103 | CH |
| Montefino | 919 | TE |
| Montelapiano | 67 | CH |
| Montenerodomo | 575 | CH |
| Monteodorisio | 2,333 | CH |
| Montereale | 2,178 | AQ |
| Montorio al Vomano | 7,381 | TE |
| Morino | 1,278 | AQ |
| Morro d'Oro | 3,556 | TE |
| Mosciano Sant'Angelo | 9,245 | TE |
| Moscufo | 3,145 | PE |
| Mozzagrogna | 2,439 | CH |
| Navelli | 567 | AQ |
| Nereto | 5,405 | TE |
| Nocciano | 1,699 | PE |
| Notaresco | 6,349 | TE |
| Ocre | 1,084 | AQ |
| Ofena | 440 | AQ |
| Opi | 371 | AQ |
| Oricola | 1,282 | AQ |
| Orsogna | 3,602 | CH |
| Ortonaadded 2026 | 21,984 | CH |
| Ortona dei Marsi | 379 | AQ |
| Ortucchio | 1,718 | AQ |
| Ovindoli | 1,168 | AQ |
| Pacentro | 1,058 | AQ |
| Paglieta | 4,149 | CH |
| Palena | 1,203 | CH |
| Palmoli | 841 | CH |
| Palombaro | 943 | CH |
| Penna Sant'Andrea | 1,635 | TE |
| Pennadomo | 204 | CH |
| Pennapiedimonte | 384 | CH |
| Penne | 11,005 | PE |
| Perano | 1,471 | CH |
| Pereto | 638 | AQ |
| Pescasseroli | 2,030 | AQ |
| Pescina | 3,648 | AQ |
| Pescocostanzo | 1,085 | AQ |
| Pescosansonesco | 438 | PE |
| Pettorano sul Gizio | 1,259 | AQ |
| Pianella | 8,540 | PE |
| Picciano | 1,286 | PE |
| Pietracamela | 199 | TE |
| Pietraferrazzana | 128 | CH |
| Pietranico | 422 | PE |
| Pineto | 14,803 | TE |
| Pizzoferrato | 955 | CH |
| Pizzoli | 4,217 | AQ |
| Poggio Picenze | 1,023 | AQ |
| Poggiofiorito | 772 | CH |
| Pollutri | 2,046 | CH |
| Popoli Terme | 4,620 | PE |
| Prata d'Ansidonia | 428 | AQ |
| Pratola Peligna | 6,936 | AQ |
| Pretoro | 865 | CH |
| Prezza | 823 | AQ |
| Quadri | 682 | CH |
| Raiano | 2,621 | AQ |
| Rapino | 1,151 | CH |
| Ripa Teatina | 3,876 | CH |
| Rivisondoli | 659 | AQ |
| Rocca di Botte | 865 | AQ |
| Rocca di Cambio | 523 | AQ |
| Rocca di Mezzo | 1,332 | AQ |
| Rocca Pia | 169 | AQ |
| Rocca San Giovanni | 2,302 | CH |
| Rocca Santa Maria | 449 | TE |
| Roccacasale | 576 | AQ |
| Roccamontepiano | 1,546 | CH |
| Roccamorice | 851 | PE |
| Roccaraso | 1,492 | AQ |
| Roccascalegna | 1,027 | CH |
| Roccaspinalveti | 1,137 | CH |
| Roio del Sangro | 100 | CH |
| Rosciano | 4,102 | PE |
| Rosello | 168 | CH |
| Roseto degli Abruzziadded 2026 | 25,882 | TE |
| Salle | 262 | PE |
| San Benedetto dei Marsi | 3,687 | AQ |
| San Benedetto in Perillis | 100 | AQ |
| San Buono | 851 | CH |
| San Demetrio ne' Vestini | 1,981 | AQ |
| San Giovanni Lipioni | 136 | CH |
| San Giovanni Teatino | 14,577 | CH |
| San Martino sulla Marrucina | 857 | CH |
| San Pio delle Camere | 658 | AQ |
| San Salvo | 19,890 | CH |
| San Valentino in Abruzzo Citeriore | 1,803 | PE |
| San Vincenzo Valle Roveto | 2,056 | AQ |
| San Vito Chietino | 5,142 | CH |
| Sant'Egidio alla Vibrata | 9,876 | TE |
| Sant'Eufemia a Maiella | 244 | PE |
| Sant'Eusanio del Sangro | 2,250 | CH |
| Sant'Eusanio Forconese | 362 | AQ |
| Sant'Omero | 5,151 | TE |
| Santa Maria Imbaro | 2,002 | CH |
| Sante Marie | 1,059 | AQ |
| Santo Stefano di Sessanio | 105 | AQ |
| Scafa | 3,429 | PE |
| Scanno | 1,681 | AQ |
| Scerni | 2,936 | CH |
| Schiavi di Abruzzo | 622 | CH |
| Scontrone | 537 | AQ |
| Scoppito | 3,826 | AQ |
| Scurcola Marsicana | 2,686 | AQ |
| Secinaro | 299 | AQ |
| Serramonacesca | 510 | PE |
| Silvi | 15,482 | TE |
| Spoltore | 18,967 | PE |
| Sulmonaadded 2026 | 21,759 | AQ |
| Tagliacozzo | 6,416 | AQ |
| Taranta Peligna | 297 | CH |
| Tione degli Abruzzi | 253 | AQ |
| Tocco da Casauria | 2,346 | PE |
| Tollo | 3,860 | CH |
| Torano Nuovo | 1,448 | TE |
| Torino di Sangro | 2,922 | CH |
| Tornareccio | 1,631 | CH |
| Tornimparte | 2,721 | AQ |
| Torre de' Passeri | 2,842 | PE |
| Torrebruna | 651 | CH |
| Torrevecchia Teatina | 4,214 | CH |
| Torricella Peligna | 1,122 | CH |
| Torricella Sicura | 2,399 | TE |
| Tortoreto | 12,029 | TE |
| Tossicia | 1,194 | TE |
| Trasacco | 5,784 | AQ |
| Treglio | 1,714 | CH |
| Tufillo | 327 | CH |
| Turrivalignani | 800 | PE |
| Vacri | 1,485 | CH |
| Valle Castellana | 834 | TE |
| Vicoli | 370 | PE |
| Villa Celiera | 535 | PE |
| Villa Sant'Angelo | 503 | AQ |
| Villa Santa Lucia degli Abruzzi | 83 | AQ |
| Villa Santa Maria | 1,099 | CH |
| Villalago | 488 | AQ |
| Villalfonsina | 869 | CH |
| Villamagna | 2,145 | CH |
| Villavallelonga | 826 | AQ |
| Villetta Barrea | 596 | AQ |
| Vittorito | 808 | AQ |
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).
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.
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