Italy's 7% flat tax map
129 of Basilicata's 131 comuni qualify: everywhere but Potenza and Matera. The 2026 cap change left the list here unchanged.
Basilicata is the easiest region to summarize: everywhere qualifies except the two cities. 129 of 131 comuni are eligible; only Potenza (about 64,000 residents) and Matera (about 60,000) are out. The April 2026 cap increase changed nothing here: the largest eligible town, coastal Policoro, has about 17,700 residents and already qualified under the old rules.
For a small region, the geography covers a lot. Maratea (about 4,600) is the whole of Basilicata's Tyrrhenian coast, a cliff-backed stretch often compared to the Amalfi Coast, with a station on the Naples–Reggio rail line. On the Ionian side, Policoro, Scanzano Jonico, and Nova Siri sit behind long sandy beaches on an agricultural plain, and Bernalda (about 11,900) looks over the Metaponto plain and its Greek ruins. Inland, Castelmezzano (about 700) and Pietrapertosa (about 850) face each other across the rock towers of the Dolomiti Lucane, while Venosa (about 10,700), Horace's hometown, anchors the Vulture district, the Aglianico wine country it shares with Melfi (about 17,000) and Rionero in Vulture.
Matera deserves a specific note: the city itself is over the cap, but eligible towns sit close by. Montescaglioso (about 9,200) is roughly 20 minutes away, and Bernalda and Pisticci (about 16,600) are within about 40. Any of them lets you live inside the regime with the Sassi (and Matera's hospital) within easy reach.
The practicalities are honest rather than glamorous. Basilicata has no commercial airport: Bari serves the Matera and Vulture side, Naples serves the west and Maratea, each roughly one to two hours by road depending on the town. The regional hospitals are in Potenza and Matera. You will need a car, and you will need some Italian. In exchange, this is one of the cheapest, calmest places to retire in western Europe. See how the region lays out on the 7% tax towns map.
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 |
|---|---|---|
| Abriola | 1,225 | PZ |
| Accettura | 1,575 | MT |
| Acerenza | 2,045 | PZ |
| Albano di Lucania | 1,286 | PZ |
| Aliano | 836 | MT |
| Anzi | 1,483 | PZ |
| Armento | 543 | PZ |
| Atella | 3,608 | PZ |
| Avigliano | 10,465 | PZ |
| Balvano | 1,657 | PZ |
| Banzi | 1,155 | PZ |
| Baragiano | 2,469 | PZ |
| Barile | 2,524 | PZ |
| Bella | 4,591 | PZ |
| Bernalda | 11,906 | MT |
| Brienza | 3,855 | PZ |
| Brindisi Montagna | 765 | PZ |
| Calciano | 642 | MT |
| Calvello | 1,769 | PZ |
| Calvera | 352 | PZ |
| Campomaggiore | 696 | PZ |
| Cancellara | 1,118 | PZ |
| Carbone | 488 | PZ |
| Castelgrande | 800 | PZ |
| Castelluccio Inferiore | 1,877 | PZ |
| Castelluccio Superiore | 706 | PZ |
| Castelmezzano | 696 | PZ |
| Castelsaraceno | 1,131 | PZ |
| Castronuovo di Sant'Andrea | 851 | PZ |
| Cersosimo | 508 | PZ |
| Chiaromonte | 1,696 | PZ |
| Cirigliano | 272 | MT |
| Colobraro | 1,036 | MT |
| Corleto Perticara | 2,309 | PZ |
| Craco | 587 | MT |
| Episcopia | 1,271 | PZ |
| Fardella | 575 | PZ |
| Ferrandina | 7,908 | MT |
| Filiano | 2,646 | PZ |
| Forenza | 1,756 | PZ |
| Francavilla in Sinni | 3,841 | PZ |
| Gallicchio | 762 | PZ |
| Garaguso | 903 | MT |
| Genzano di Lucania | 5,122 | PZ |
| Ginestra | 664 | PZ |
| Gorgoglione | 836 | MT |
| Grassano | 4,578 | MT |
| Grottole | 1,958 | MT |
| Grumento Nova | 1,529 | PZ |
| Guardia Perticara | 508 | PZ |
| Irsina | 4,369 | MT |
| Lagonegro | 4,958 | PZ |
| Latronico | 3,986 | PZ |
| Laurenzana | 1,554 | PZ |
| Lauria | 11,706 | PZ |
| Lavello | 12,859 | PZ |
| Maratea | 4,601 | PZ |
| Marsico Nuovo | 3,747 | PZ |
| Marsicovetere | 5,678 | PZ |
| Maschito | 1,436 | PZ |
| Melfi | 16,961 | PZ |
| Miglionico | 2,376 | MT |
| Missanello | 462 | PZ |
| Moliterno | 3,489 | PZ |
| Montalbano Jonico | 6,555 | MT |
| Montemilone | 1,373 | PZ |
| Montemurro | 1,034 | PZ |
| Montescaglioso | 9,241 | MT |
| Muro Lucano | 4,847 | PZ |
| Nemoli | 1,392 | PZ |
| Noepoli | 729 | PZ |
| Nova Siri | 6,886 | MT |
| Oliveto Lucano | 349 | MT |
| Oppido Lucano | 3,512 | PZ |
| Palazzo San Gervasio | 4,280 | PZ |
| Paterno | 2,979 | PZ |
| Pescopagano | 1,616 | PZ |
| Picerno | 5,603 | PZ |
| Pietragalla | 3,792 | PZ |
| Pietrapertosa | 855 | PZ |
| Pignola | 6,829 | PZ |
| Pisticci | 16,600 | MT |
| Policoro | 17,682 | MT |
| Pomarico | 3,727 | MT |
| Rapolla | 4,116 | PZ |
| Rapone | 819 | PZ |
| Rionero in Vulture | 12,382 | PZ |
| Ripacandida | 1,541 | PZ |
| Rivello | 2,460 | PZ |
| Roccanova | 1,258 | PZ |
| Rotonda | 3,141 | PZ |
| Rotondella | 2,352 | MT |
| Ruoti | 3,199 | PZ |
| Ruvo del Monte | 960 | PZ |
| Salandra | 2,450 | MT |
| San Chirico Nuovo | 1,108 | PZ |
| San Chirico Raparo | 874 | PZ |
| San Costantino Albanese | 592 | PZ |
| San Fele | 2,534 | PZ |
| San Giorgio Lucano | 1,004 | MT |
| San Martino d'Agri | 640 | PZ |
| San Mauro Forte | 1,208 | MT |
| San Paolo Albanese | 211 | PZ |
| San Severino Lucano | 1,345 | PZ |
| Sant'Angelo Le Fratte | 1,315 | PZ |
| Sant'Arcangelo | 5,921 | PZ |
| Sarconi | 1,441 | PZ |
| Sasso di Castalda | 720 | PZ |
| Satriano di Lucania | 2,235 | PZ |
| Savoia di Lucania | 990 | PZ |
| Scanzano Jonico | 7,471 | MT |
| Senise | 6,447 | PZ |
| Spinoso | 1,290 | PZ |
| Stigliano | 3,449 | MT |
| Teana | 506 | PZ |
| Terranova di Pollino | 984 | PZ |
| Tito | 7,023 | PZ |
| Tolve | 2,879 | PZ |
| Tramutola | 2,852 | PZ |
| Trecchina | 2,127 | PZ |
| Tricarico | 4,693 | MT |
| Trivigno | 601 | PZ |
| Tursi | 4,709 | MT |
| Vaglio Basilicata | 1,794 | PZ |
| Valsinni | 1,309 | MT |
| Venosa | 10,674 | PZ |
| Vietri di Potenza | 2,612 | PZ |
| Viggianello | 2,614 | PZ |
| Viggiano | 3,220 | PZ |
2 of Basilicata's 131 comuni exceed the 30,000-resident cap and do not qualify, including: Potenza (63,864), Matera (59,628).
No. Basilicata is the one southern region where the list was left unchanged. The reason is simple arithmetic: no comune here has a population between the old 20,000 cap and the new 30,000 one. The largest eligible town, Policoro on the Ionian coast, has about 17,700 residents and already qualified, while the only two towns above the cap, Potenza (about 64,000) and Matera (about 60,000), are well beyond it. So the region's offer is stable: 129 of 131 comuni, exactly as before April 2026.
No. Matera has about 60,000 residents, twice the cap. But the practical workaround is good: Montescaglioso (about 9,200), a hill town with a major Benedictine abbey, is roughly 20 minutes away; Bernalda (about 11,900) and Pisticci (about 16,600) are within about 40 minutes; and Ferrandina (about 7,900) sits just off the Matera–Potenza road. Any of these keeps the Sassi, Matera's restaurants, and its hospital within day-trip distance while your residence (and your tax position) stays in an eligible comune. Have a qualified advisor confirm the residence requirements before settling on an address.
Yes, on either coast. Maratea (about 4,600) is the region's only Tyrrhenian town, a dramatic, cliff-backed stretch of coastline with a rail station on the Naples–Reggio line. On the Ionian side, Policoro (about 17,700), Scanzano Jonico (about 7,500), and Nova Siri (about 6,900) sit behind long, flat, sandy beaches on an agricultural plain, with Bernalda just inland. The two coasts feel completely different: Maratea is vertical and scenic, the Ionian is spacious and inexpensive. Visit both before choosing.
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