Italy's 7% flat tax map

7% Tax Towns in Basilicata

129 of Basilicata's 131 comuni qualify: everywhere but Potenza and Matera. The 2026 cap change left the list here unchanged.

The 7% flat tax in Basilicata

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.

At a glance

  • 129 qualifying towns
  • Population cap: 30,000
  • Median town size: 1,769 residents
  • Tax rate: 7% on foreign income, up to 10 years

Explore Basilicata

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

Every qualifying town in Basilicata (129)

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
Abriola1,225PZ
Accettura1,575MT
Acerenza2,045PZ
Albano di Lucania1,286PZ
Aliano836MT
Anzi1,483PZ
Armento543PZ
Atella3,608PZ
Avigliano10,465PZ
Balvano1,657PZ
Banzi1,155PZ
Baragiano2,469PZ
Barile2,524PZ
Bella4,591PZ
Bernalda11,906MT
Brienza3,855PZ
Brindisi Montagna765PZ
Calciano642MT
Calvello1,769PZ
Calvera352PZ
Campomaggiore696PZ
Cancellara1,118PZ
Carbone488PZ
Castelgrande800PZ
Castelluccio Inferiore1,877PZ
Castelluccio Superiore706PZ
Castelmezzano696PZ
Castelsaraceno1,131PZ
Castronuovo di Sant'Andrea851PZ
Cersosimo508PZ
Chiaromonte1,696PZ
Cirigliano272MT
Colobraro1,036MT
Corleto Perticara2,309PZ
Craco587MT
Episcopia1,271PZ
Fardella575PZ
Ferrandina7,908MT
Filiano2,646PZ
Forenza1,756PZ
Francavilla in Sinni3,841PZ
Gallicchio762PZ
Garaguso903MT
Genzano di Lucania5,122PZ
Ginestra664PZ
Gorgoglione836MT
Grassano4,578MT
Grottole1,958MT
Grumento Nova1,529PZ
Guardia Perticara508PZ
Irsina4,369MT
Lagonegro4,958PZ
Latronico3,986PZ
Laurenzana1,554PZ
Lauria11,706PZ
Lavello12,859PZ
Maratea4,601PZ
Marsico Nuovo3,747PZ
Marsicovetere5,678PZ
Maschito1,436PZ
Melfi16,961PZ
Miglionico2,376MT
Missanello462PZ
Moliterno3,489PZ
Montalbano Jonico6,555MT
Montemilone1,373PZ
Montemurro1,034PZ
Montescaglioso9,241MT
Muro Lucano4,847PZ
Nemoli1,392PZ
Noepoli729PZ
Nova Siri6,886MT
Oliveto Lucano349MT
Oppido Lucano3,512PZ
Palazzo San Gervasio4,280PZ
Paterno2,979PZ
Pescopagano1,616PZ
Picerno5,603PZ
Pietragalla3,792PZ
Pietrapertosa855PZ
Pignola6,829PZ
Pisticci16,600MT
Policoro17,682MT
Pomarico3,727MT
Rapolla4,116PZ
Rapone819PZ
Rionero in Vulture12,382PZ
Ripacandida1,541PZ
Rivello2,460PZ
Roccanova1,258PZ
Rotonda3,141PZ
Rotondella2,352MT
Ruoti3,199PZ
Ruvo del Monte960PZ
Salandra2,450MT
San Chirico Nuovo1,108PZ
San Chirico Raparo874PZ
San Costantino Albanese592PZ
San Fele2,534PZ
San Giorgio Lucano1,004MT
San Martino d'Agri640PZ
San Mauro Forte1,208MT
San Paolo Albanese211PZ
San Severino Lucano1,345PZ
Sant'Angelo Le Fratte1,315PZ
Sant'Arcangelo5,921PZ
Sarconi1,441PZ
Sasso di Castalda720PZ
Satriano di Lucania2,235PZ
Savoia di Lucania990PZ
Scanzano Jonico7,471MT
Senise6,447PZ
Spinoso1,290PZ
Stigliano3,449MT
Teana506PZ
Terranova di Pollino984PZ
Tito7,023PZ
Tolve2,879PZ
Tramutola2,852PZ
Trecchina2,127PZ
Tricarico4,693MT
Trivigno601PZ
Tursi4,709MT
Vaglio Basilicata1,794PZ
Valsinni1,309MT
Venosa10,674PZ
Vietri di Potenza2,612PZ
Viggianello2,614PZ
Viggiano3,220PZ

Not eligible in Basilicata

2 of Basilicata's 131 comuni exceed the 30,000-resident cap and do not qualify, including: Potenza (63,864), Matera (59,628).

Basilicata 7% Tax FAQ

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.