Italy's 7% flat tax map

7% Tax Towns in Molise

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.

The 7% flat tax in Molise

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.

At a glance

  • 134 qualifying towns
  • 1 added by the 2026 cap raise
  • Population cap: 30,000
  • Median town size: 874 residents
  • Tax rate: 7% on foreign income, up to 10 years

Explore Molise

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

Every qualifying town in Molise (134)

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
Acquaviva Collecroce549CB
Acquaviva d'Isernia347IS
Agnone4,571IS
Bagnoli del Trigno610IS
Baranello2,430CB
Belmonte del Sannio610IS
Bojano7,554CB
Bonefro1,170CB
Busso1,157CB
Campochiaro571CB
Campodipietra2,377CB
Campolieto821CB
Campomarino7,883CB
Cantalupo nel Sannio723IS
Capracotta749IS
Carovilli1,225IS
Carpinone1,019IS
Casacalenda1,831CB
Casalciprano439CB
Castel del Giudice305IS
Castel San Vincenzo427IS
Castelbottaccio228CB
Castellino del Biferno423CB
Castelmauro1,120CB
Castelpetroso1,508IS
Castelpizzuto135IS
Castelverrino89IS
Castropignano853CB
Cercemaggiore3,560CB
Cercepiccola658CB
Cerro al Volturno1,103IS
Chiauci193IS
Civitacampomarano298CB
Civitanova del Sannio874IS
Colle d'Anchise730CB
Colletorto1,629CB
Colli a Volturno1,269IS
Conca Casale162IS
Duronia390CB
Ferrazzano3,435CB
Filignano557IS
Forlì del Sannio623IS
Fornelli1,800IS
Fossalto1,123CB
Frosolone2,745IS
Gambatesa1,244CB
Gildone719CB
Guardialfiera969CB
Guardiaregia680CB
Guglionesi4,891CB
Iserniaadded 202620,529IS
Jelsi1,556CB
Larino6,281CB
Limosano670CB
Longano624IS
Lucito636CB
Lupara394CB
Macchia d'Isernia1,029IS
Macchia Valfortore456CB
Macchiagodena1,660IS
Mafalda1,088CB
Matrice1,021CB
Mirabello Sannitico2,040CB
Miranda915IS
Molise145CB
Monacilioni444CB
Montagano968CB
Montaquila2,259IS
Montecilfone1,201CB
Montefalcone nel Sannio1,342CB
Montelongo279CB
Montemitro274CB
Montenero di Bisaccia6,180CB
Montenero Val Cocchiara458IS
Monteroduni2,127IS
Montorio nei Frentani347CB
Morrone del Sannio512CB
Oratino1,685CB
Palata1,469CB
Pesche1,477IS
Pescolanciano786IS
Pescopennataro231IS
Petacciato3,557CB
Petrella Tifernina1,020CB
Pettoranello del Molise452IS
Pietrabbondante579IS
Pietracatella1,207CB
Pietracupa190CB
Pizzone300IS
Poggio Sannita530IS
Portocannone2,322CB
Pozzilli2,180IS
Provvidenti100CB
Riccia4,710CB
Rionero Sannitico948IS
Ripabottoni419CB
Ripalimosani2,985CB
Roccamandolfi801IS
Roccasicura470IS
Roccavivara596CB
Rocchetta a Volturno1,087IS
Rotello1,116CB
Salcito648CB
San Biase124CB
San Felice del Molise532CB
San Giacomo degli Schiavoni1,376CB
San Giovanni in Galdo495CB
San Giuliano del Sannio987CB
San Giuliano di Puglia980CB
San Martino in Pensilis4,417CB
San Massimo820CB
San Pietro Avellana396IS
San Polo Matese478CB
Sant'Agapito1,357IS
Sant'Angelo del Pesco310IS
Sant'Angelo Limosano301CB
Sant'Elena Sannita280IS
Sant'Elia a Pianisi1,511CB
Santa Croce di Magliano3,876CB
Santa Maria del Molise645IS
Scapoli576IS
Sepino1,804CB
Sessano del Molise674IS
Sesto Campano2,123IS
Spinete1,141CB
Tavenna559CB
Torella del Sannio699CB
Toro1,229CB
Trivento4,338CB
Tufara757CB
Ururi2,359CB
Vastogirardi589IS
Venafro10,719IS
Vinchiaturo3,303CB

Not eligible in Molise

2 of Molise's 136 comuni exceed the 30,000-resident cap and do not qualify, including: Campobasso (47,547), Termoli (31,836).

Molise 7% Tax FAQ

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.