Italy's 7% flat tax map
134 of Molise's 136 towns qualify for the 7% flat tax regime. Isernia became the region's newest addition when the cap rose in 2026.
Molise is small (Italy's second-smallest region) and almost entirely eligible: 134 of its 136 comuni qualify. Only Campobasso, the regional capital, and Termoli on the coast are over the cap. The April 2026 change added exactly one town, but it matters: Isernia (about 20,500), a provincial capital with a hospital, a rail station, and everyday services, is now inside the regime.
This is the quietest region on the list, and the numbers say so: the median eligible town has fewer than 900 residents. The better-known towns are small but characterful. Agnone (about 4,600) is home to the Marinelli bell foundry, which has cast bells for the papacy for centuries. Larino (about 6,300) keeps a Roman amphitheater a short drive from the coast. Frosolone (about 2,700), a blade-making town in the high Apennines, is listed among Italy's most beautiful villages, and Sepino (about 1,800) sits beside the remarkably complete Roman town of Saepinum. Fornelli (about 1,800), a walled village near Isernia, rounds out the shortlist.
Molise even has a sliver of coast in play. Termoli itself is over the cap, but Campomarino (about 7,900), Petacciato (about 3,600), and Montenero di Bisaccia (about 6,200) qualify along the low Adriatic shore, with Termoli's services and rail station minutes away. The beaches here are wide, uncrowded, and far cheaper than anything comparable in Puglia.
Practicalities: there is no commercial airport in Molise. Pescara's airport is about an hour from the coast, while Naples and Rome serve the Isernia side, each roughly two to two and a half hours by road. Hospitals are in Campobasso and Isernia. Housing is among the cheapest in the country, the expat community is tiny, and daily life runs in Italian, which is exactly the appeal for some readers and a dealbreaker for others. Check the full towns map to see how the region lays out.
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 |
|---|---|---|
| Acquaviva Collecroce | 549 | CB |
| Acquaviva d'Isernia | 347 | IS |
| Agnone | 4,571 | IS |
| Bagnoli del Trigno | 610 | IS |
| Baranello | 2,430 | CB |
| Belmonte del Sannio | 610 | IS |
| Bojano | 7,554 | CB |
| Bonefro | 1,170 | CB |
| Busso | 1,157 | CB |
| Campochiaro | 571 | CB |
| Campodipietra | 2,377 | CB |
| Campolieto | 821 | CB |
| Campomarino | 7,883 | CB |
| Cantalupo nel Sannio | 723 | IS |
| Capracotta | 749 | IS |
| Carovilli | 1,225 | IS |
| Carpinone | 1,019 | IS |
| Casacalenda | 1,831 | CB |
| Casalciprano | 439 | CB |
| Castel del Giudice | 305 | IS |
| Castel San Vincenzo | 427 | IS |
| Castelbottaccio | 228 | CB |
| Castellino del Biferno | 423 | CB |
| Castelmauro | 1,120 | CB |
| Castelpetroso | 1,508 | IS |
| Castelpizzuto | 135 | IS |
| Castelverrino | 89 | IS |
| Castropignano | 853 | CB |
| Cercemaggiore | 3,560 | CB |
| Cercepiccola | 658 | CB |
| Cerro al Volturno | 1,103 | IS |
| Chiauci | 193 | IS |
| Civitacampomarano | 298 | CB |
| Civitanova del Sannio | 874 | IS |
| Colle d'Anchise | 730 | CB |
| Colletorto | 1,629 | CB |
| Colli a Volturno | 1,269 | IS |
| Conca Casale | 162 | IS |
| Duronia | 390 | CB |
| Ferrazzano | 3,435 | CB |
| Filignano | 557 | IS |
| Forlì del Sannio | 623 | IS |
| Fornelli | 1,800 | IS |
| Fossalto | 1,123 | CB |
| Frosolone | 2,745 | IS |
| Gambatesa | 1,244 | CB |
| Gildone | 719 | CB |
| Guardialfiera | 969 | CB |
| Guardiaregia | 680 | CB |
| Guglionesi | 4,891 | CB |
| Iserniaadded 2026 | 20,529 | IS |
| Jelsi | 1,556 | CB |
| Larino | 6,281 | CB |
| Limosano | 670 | CB |
| Longano | 624 | IS |
| Lucito | 636 | CB |
| Lupara | 394 | CB |
| Macchia d'Isernia | 1,029 | IS |
| Macchia Valfortore | 456 | CB |
| Macchiagodena | 1,660 | IS |
| Mafalda | 1,088 | CB |
| Matrice | 1,021 | CB |
| Mirabello Sannitico | 2,040 | CB |
| Miranda | 915 | IS |
| Molise | 145 | CB |
| Monacilioni | 444 | CB |
| Montagano | 968 | CB |
| Montaquila | 2,259 | IS |
| Montecilfone | 1,201 | CB |
| Montefalcone nel Sannio | 1,342 | CB |
| Montelongo | 279 | CB |
| Montemitro | 274 | CB |
| Montenero di Bisaccia | 6,180 | CB |
| Montenero Val Cocchiara | 458 | IS |
| Monteroduni | 2,127 | IS |
| Montorio nei Frentani | 347 | CB |
| Morrone del Sannio | 512 | CB |
| Oratino | 1,685 | CB |
| Palata | 1,469 | CB |
| Pesche | 1,477 | IS |
| Pescolanciano | 786 | IS |
| Pescopennataro | 231 | IS |
| Petacciato | 3,557 | CB |
| Petrella Tifernina | 1,020 | CB |
| Pettoranello del Molise | 452 | IS |
| Pietrabbondante | 579 | IS |
| Pietracatella | 1,207 | CB |
| Pietracupa | 190 | CB |
| Pizzone | 300 | IS |
| Poggio Sannita | 530 | IS |
| Portocannone | 2,322 | CB |
| Pozzilli | 2,180 | IS |
| Provvidenti | 100 | CB |
| Riccia | 4,710 | CB |
| Rionero Sannitico | 948 | IS |
| Ripabottoni | 419 | CB |
| Ripalimosani | 2,985 | CB |
| Roccamandolfi | 801 | IS |
| Roccasicura | 470 | IS |
| Roccavivara | 596 | CB |
| Rocchetta a Volturno | 1,087 | IS |
| Rotello | 1,116 | CB |
| Salcito | 648 | CB |
| San Biase | 124 | CB |
| San Felice del Molise | 532 | CB |
| San Giacomo degli Schiavoni | 1,376 | CB |
| San Giovanni in Galdo | 495 | CB |
| San Giuliano del Sannio | 987 | CB |
| San Giuliano di Puglia | 980 | CB |
| San Martino in Pensilis | 4,417 | CB |
| San Massimo | 820 | CB |
| San Pietro Avellana | 396 | IS |
| San Polo Matese | 478 | CB |
| Sant'Agapito | 1,357 | IS |
| Sant'Angelo del Pesco | 310 | IS |
| Sant'Angelo Limosano | 301 | CB |
| Sant'Elena Sannita | 280 | IS |
| Sant'Elia a Pianisi | 1,511 | CB |
| Santa Croce di Magliano | 3,876 | CB |
| Santa Maria del Molise | 645 | IS |
| Scapoli | 576 | IS |
| Sepino | 1,804 | CB |
| Sessano del Molise | 674 | IS |
| Sesto Campano | 2,123 | IS |
| Spinete | 1,141 | CB |
| Tavenna | 559 | CB |
| Torella del Sannio | 699 | CB |
| Toro | 1,229 | CB |
| Trivento | 4,338 | CB |
| Tufara | 757 | CB |
| Ururi | 2,359 | CB |
| Vastogirardi | 589 | IS |
| Venafro | 10,719 | IS |
| Vinchiaturo | 3,303 | CB |
2 of Molise's 136 comuni exceed the 30,000-resident cap and do not qualify, including: Campobasso (47,547), Termoli (31,836).
One addition, but a meaningful one: Isernia (about 20,500) came in under the raised cap, making it one of the few provincial capitals in Italy eligible for the regime. That leaves just two of the region's 136 comuni excluded: Campobasso (about 47,500) and Termoli (about 31,800). For retirees, Isernia's entry matters because it bundles what tiny Molise villages lack: a hospital, a rail station, supermarkets, and a full set of everyday services, all inside an eligible comune.
No. Molise has no commercial airport, and planning around that is part of choosing the region. Pescara's Abruzzo airport is roughly an hour from the Molise coast and carries European routes; Naples and Rome cover intercontinental connections and are about two to two and a half hours by road from the Isernia side. Termoli, though itself over the cap, is the transport hub for the coast: it sits on the Adriatic main rail line and runs seasonal ferries to the Tremiti Islands. Eligible Campomarino and Petacciato are minutes away from it.
Start with character and services. Agnone (about 4,600) offers the most complete small-town life, anchored by its centuries-old Marinelli bell foundry; Larino (about 6,300) pairs a Roman amphitheater with easy access to the coast; Frosolone (about 2,700) is one of Italy's officially recognized most beautiful villages; Sepino (about 1,800) adjoins the Roman ruins of Saepinum; and Venafro (about 10,700) is the largest eligible town after Isernia, close to the Campania border. On the coast, Campomarino (about 7,900) qualifies. Prices are among Italy's lowest, and you will want functional Italian everywhere here.
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