7% Tax Towns in Sardinia

Sardinia has one of the highest eligibility rates in the country: 370 of its 377 comuni qualify. Only seven (Cagliari, Sassari, Quartu Sant'Elena, Olbia, Alghero, Nuoro, and Oristano) sit above the 30,000 cap. The median eligible town has about 1,500 residents, which tells you what much of the island is like: small towns, long distances, and a great deal of open country. A car is not optional here.

The coast supplies most of the familiar names. Bosa (about 7,300), with its pastel old quarter on the Temo river, is under an hour from Alghero and its airport. Castelsardo (about 5,600) sits on the north coast between Alghero and Santa Teresa Gallura (about 5,100), the ferry port at the island's northern tip with crossings to Bonifacio in Corsica. On the south coast, Pula (about 7,100) is roughly 40 minutes from Cagliari, beside the Phoenician and Roman site of Nora. And Carloforte (about 5,900), reached by a short ferry to San Pietro island, still keeps the dialect and cooking of the Ligurian families who settled it.

The 2026 cap increase added seven Sardinian towns, and the pattern is clear: most are in the Cagliari belt (Selargius, Assemini, Sestu, and Capoterra), plus the former mining centers Carbonia and Iglesias in the southwest and the port town Porto Torres in the northwest. If you want small-town tax treatment with a city's hospitals, clinics, and airport 20 to 30 minutes away, the Cagliari-belt additions deserve a close look.

Practicalities: Sardinia has three airports, at Cagliari, Olbia, and Alghero, with dense summer schedules and thinner winter ones, so check which routes to your home country run year-round before committing. The island's main hospitals are in Cagliari and Sassari. Ferries connect Porto Torres, Olbia, and Cagliari to mainland ports, and Porto Torres to Barcelona, which makes bringing a car over straightforward. See every qualifying comune on the full 7% tax towns map.