Italy's 7% flat tax map

7% Tax Towns in Sicily

359 of Sicily's 391 comuni qualify for the 7% pensioner tax regime. Twenty-two towns joined the list when the cap rose in April 2026.

The 7% flat tax in Sicily

With the population cap now at 30,000, 359 of Sicily's 391 comuni qualify for the 7% regime, better than nine towns in ten across the island. The places that don't qualify are the cities and larger centers: Palermo, Catania, Messina, Siracusa, Marsala, Ragusa, and a handful of others sit above the cap. Almost everything else does, from fishing ports on the Tyrrhenian coast to grain-country hill towns in the interior, with a median eligible-town population of about 3,900.

The range on the eligible list is unusually wide. On the Ionian coast, Taormina (about 10,500 residents) qualifies, as does Castelmola, the village of about 1,100 on the ridge above it. Cefalù (about 13,900), on the north coast an hour from Palermo by rail, qualifies too. In the southeast, the baroque towns rebuilt after the 1693 earthquake are now largely covered: Noto (about 24,600) and Scicli (about 26,800), both UNESCO-listed, joined the list in 2026. So did Erice (about 25,800), the medieval town on the mountain above Trapani.

The April 2026 cap increase added 22 Sicilian towns, more than any region except Campania. Alongside Noto, Scicli, and Erice, the additions include working towns that had long sat just over the old 20,000 line: Milazzo (about 29,800), the ferry gateway to the Aeolian Islands; Giarre, between Mount Etna and the sea; Termini Imerese, east of Palermo; hilltop Enna, Italy's highest provincial capital; and Piazza Armerina, home of the Villa Romana del Casale mosaics.

Practically, Sicily is one of the easier regions on this list to live in. Palermo and Catania airports both offer year-round international connections, and most eligible towns sit within about 90 minutes of one of them. The main hospitals are concentrated in Palermo, Catania, and Messina, so weigh drive times as you shortlist. Browse every eligible comune on the interactive 7% tax towns map. And remember that eligibility is only half the decision; the town also has to suit the way you actually want to live.

At a glance

  • 359 qualifying towns
  • 22 added by the 2026 cap raise
  • Population cap: 30,000
  • Median town size: 3,934 residents
  • Tax rate: 7% on foreign income, up to 10 years

Explore Sicily

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

Every qualifying town in Sicily (359)

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
Acate10,405RG
Aci Bonaccorsi3,574CT
Aci Castello17,713CT
Aci Catenaadded 202627,507CT
Aci Sant'Antonio18,076CT
Acquaviva Platani838CL
Acquedolci5,511ME
Agira7,567EN
Aidone4,165EN
Alcara li Fusi1,625ME
Alessandria della Rocca2,338AG
Alì615ME
Alì Terme2,305ME
Alia3,182PA
Alimena1,875PA
Aliminusa1,017PA
Altavilla Milicia8,935PA
Altofonte9,701PA
Antillo782ME
Aragona8,700AG
Assoro4,763EN
Balestrate6,375PA
Barrafranca11,568EN
Basicò643ME
Baucina1,838PA
Belmonte Mezzagno10,788PA
Belpassoadded 202628,242CT
Biancavillaadded 202622,942CT
Bisacquino4,009PA
Bivona3,066AG
Blufi860PA
Bolognetta4,102PA
Bompensiere470CL
Bompietro1,143PA
Borgetto7,184PA
Brolo5,731ME
Bronte18,218CT
Buccheri1,705SR
Burgio2,452AG
Buscemi936SR
Buseto Palizzolo2,750TP
Butera4,079CL
Caccamo7,588PA
Calamonaci1,125AG
Calascibetta3,988EN
Calatabiano5,127CT
Calatafimi-Segesta6,019TP
Caltabellotta3,096AG
Caltavuturo3,376PA
Camastra1,955AG
Cammarata5,841AG
Campobello di Licata8,946AG
Campobello di Mazara11,232TP
Campofelice di Fitalia424PA
Campofelice di Roccella7,805PA
Campofiorito1,119PA
Campofranco2,550CL
Camporeale2,882PA
Camporotondo Etneo5,220CT
Canicattini Bagni6,507SR
Capaci11,369PA
Capizzi2,771ME
Capo d'Orlando13,053ME
Capri Leone4,397ME
Carlentini17,016SR
Caronia2,954ME
Casalvecchio Siculo699ME
Cassaro731SR
Castel di Iudica4,234CT
Castel di Lucio1,407ME
Castelbuono7,926PA
Casteldaccia11,758PA
Castell'Umberto2,784ME
Castellammare del Golfo14,598TP
Castellana Sicula2,926PA
Castelmola1,076ME
Casteltermini7,126AG
Castelvetranoadded 202629,297TP
Castiglione di Sicilia2,859CT
Castrofilippo2,566AG
Castronovo di Sicilia2,774PA
Castroreale2,255ME
Catenanuova4,475EN
Cattolica Eraclea3,272AG
Cefalà Diana974PA
Cefalù13,874PA
Centuripe4,976EN
Cerami1,890EN
Cerda4,817PA
Cesarò2,084ME
Chiaramonte Gulfi7,968RG
Chiusa Sclafani2,440PA
Cianciana3,010AG
Ciminna3,346PA
Cinisi12,156PA
Collesano3,614PA
Comitini869AG
Condrò491ME
Contessa Entellina1,462PA
Corleone10,231PA
Custonaci5,260TP
Delia3,849CL
Ennaadded 202625,102EN
Ericeadded 202625,770TP
Falcone2,817ME
Favignana4,531TP
Ferla2,235SR
Ficarazzi12,874PA
Ficarra1,273ME
Fiumedinisi1,256ME
Fiumefreddo di Sicilia8,967CT
Floresta459ME
Floridiaadded 202621,141SR
Fondachelli-Fantina1,078ME
Forza d'Agrò930ME
Francavilla di Sicilia3,524ME
Francofonte11,541SR
Frazzanò536ME
Furci Siculo3,254ME
Furnari4,147ME
Gaggi3,084ME
Gagliano Castelferrato3,148EN
Galati Mamertino2,155ME
Gallodoro323ME
Gangi6,006PA
Geraci Siculo1,664PA
Giardinello2,239PA
Giardini-Naxos9,367ME
Giarratana3,017RG
Giarreadded 202626,557CT
Gibellina3,661TP
Gioiosa Marea6,721ME
Giuliana1,655PA
Godrano1,009PA
Grammichele12,310CT
Graniti1,469ME
Gratteri837PA
Gravina di Cataniaadded 202625,318CT
Grotte5,081AG
Gualtieri Sicaminò1,541ME
Isnello1,352PA
Isola delle Femmine6,985PA
Ispica16,530RG
Itala1,509ME
Joppolo Giancaxio1,072AG
Lampedusa e Linosa6,492AG
Lascari3,732PA
Leni680ME
Lentiniadded 202621,235SR
Leonforte12,115EN
Lercara Friddi6,106PA
Letojanni2,936ME
Librizzi1,554ME
Licodia Eubea2,783CT
Limina721ME
Linguaglossa5,035CT
Lipari12,766ME
Longi1,275ME
Lucca Sicula1,690AG
Maletto3,555CT
Malfa981ME
Malvagna597ME
Mandanici485ME
Maniace3,746CT
Marianopoli1,539CL
Marineo6,025PA
Mascali14,397CT
Mazzarino10,681CL
Mazzarrà Sant'Andrea1,424ME
Mazzarrone3,967CT
Melilli13,198SR
Menfi11,773AG
Merì2,366ME
Mezzojuso2,544PA
Milazzoadded 202629,830ME
Milena2,625CL
Militello in Val di Catania6,660CT
Militello Rosmarino1,181ME
Milo1,031CT
Mineo4,395CT
Mirabella Imbaccari4,170CT
Mirto869ME
Misiliscemi8,461TP
Misilmeriadded 202629,095PA
Mistretta4,229ME
Moio Alcantara687ME
Monforte San Giorgio2,438ME
Mongiuffi Melia516ME
Montagnareale1,352ME
Montalbano Elicona2,094ME
Montallegro2,344AG
Montedoro1,339CL
Montelepre5,679PA
Montemaggiore Belsito2,829PA
Monterosso Almo2,734RG
Montevago2,673AG
Motta Camastra769ME
Motta d'Affermo646ME
Motta Sant'Anastasia12,142CT
Mussomeli9,846CL
Naro6,777AG
Naso3,385ME
Nicolosi7,696CT
Nicosia12,511EN
Niscemiadded 202624,770CL
Nissoria2,799EN
Nizza di Sicilia3,495ME
Notoadded 202624,612SR
Novara di Sicilia1,078ME
Oliveri2,197ME
Pace del Mela5,974ME
Paceco10,587TP
Pachinoadded 202622,117SR
Pagliara1,117ME
Palagonia15,516CT
Palazzo Adriano1,736PA
Palazzolo Acreide7,980SR
Palma di Montechiaroadded 202621,341AG
Pantelleria7,199TP
Partanna9,791TP
Patti12,679ME
Pedara15,422CT
Petralia Soprana2,866PA
Petralia Sottana2,381PA
Petrosino7,911TP
Pettineo1,239ME
Piana degli Albanesi5,245PA
Piazza Armerinaadded 202620,554EN
Piedimonte Etneo3,879CT
Pietraperzia6,257EN
Piraino3,758ME
Poggioreale1,281TP
Polizzi Generosa2,795PA
Pollina2,827PA
Porto Empedocle15,529AG
Portopalo di Capo Passero3,877SR
Pozzallo18,949RG
Priolo Gargallo11,132SR
Prizzi4,082PA
Racalmuto7,460AG
Raccuja830ME
Raddusa2,762CT
Raffadali11,783AG
Ragalna4,316CT
Ramacca10,089CT
Randazzo10,038CT
Ravanusa10,229AG
Realmonte4,349AG
Regalbuto6,600EN
Reitano717ME
Resuttano1,709CL
Ribera17,723AG
Riesi10,260CL
Riposto13,947CT
Roccafiorita160ME
Roccalumera4,163ME
Roccamena1,300PA
Roccapalumba2,170PA
Roccavaldina987ME
Roccella Valdemone538ME
Rodì Milici1,948ME
Rometta6,563ME
Rosoliniadded 202620,543SR
Salaparuta1,566TP
Salemi9,752TP
Sambuca di Sicilia5,253AG
San Biagio Platani2,778AG
San Cataldoadded 202620,477CL
San Cipirello4,854PA
San Cono2,378CT
San Filippo del Mela6,642ME
San Fratello3,199ME
San Giovanni Gemini7,434AG
San Giovanni la Puntaadded 202624,231CT
San Giuseppe Jato7,966PA
San Gregorio di Catania11,470CT
San Marco d'Alunzio1,799ME
San Mauro Castelverde1,295PA
San Michele di Ganzaria2,820CT
San Pier Niceto2,551ME
San Piero Patti2,589ME
San Pietro Clarenza8,346CT
San Salvatore di Fitalia1,111ME
San Teodoro1,209ME
San Vito Lo Capo4,862TP
Sant'Agata di Militello12,059ME
Sant'Agata li Battiati9,190CT
Sant'Alessio Siculo1,548ME
Sant'Alfio1,516CT
Sant'Angelo di Brolo2,683ME
Sant'Angelo Muxaro1,146AG
Santa Caterina Villarmosa4,516CL
Santa Cristina Gela986PA
Santa Croce Camerina11,405RG
Santa Domenica Vittoria858ME
Santa Elisabetta2,180AG
Santa Flavia11,047PA
Santa Lucia del Mela4,386ME
Santa Margherita di Belice5,978AG
Santa Maria di Licodia7,618CT
Santa Marina Salina852ME
Santa Ninfa4,728TP
Santa Teresa di Riva9,187ME
Santa Venerina8,450CT
Santo Stefano di Camastra4,364ME
Santo Stefano Quisquina3,934AG
Saponara3,666ME
Savoca1,756ME
Scaletta Zanclea1,846ME
Sciara2,458PA
Scicliadded 202626,844RG
Scillato577PA
Sclafani Bagni364PA
Scordia15,959CT
Serradifalco5,408CL
Siculiana4,107AG
Sinagra2,444ME
Solarino7,524SR
Sommatino6,277CL
Sortino8,044SR
Spadafora4,652ME
Sperlinga652EN
Sutera1,144CL
Taormina10,480ME
Terme Vigliatore7,295ME
Termini Imereseadded 202624,797PA
Terrasini13,111PA
Torregrotta7,260ME
Torrenova4,501ME
Torretta4,431PA
Tortorici5,531ME
Trabia10,728PA
Trappeto3,123PA
Trecastagni11,370CT
Tremestieri Etneo19,275CT
Tripi718ME
Troina8,310EN
Tusa2,481ME
Ucria865ME
Ustica1,319PA
Valderice11,278TP
Valdina1,240ME
Valguarnera Caropepe6,799EN
Valledolmo3,082PA
Vallelunga Pratameno3,037CL
Valverde7,804CT
Venetico3,936ME
Ventimiglia di Sicilia1,728PA
Viagrande8,938CT
Vicari2,368PA
Villabate19,487PA
Villafranca Sicula1,316AG
Villafranca Tirrena7,793ME
Villafrati3,088PA
Villalba1,374CL
Villarosa4,305EN
Vita1,731TP
Vizzini5,638CT
Zafferana Etnea9,362CT

Not eligible in Sicily

32 of Sicily's 391 comuni exceed the 30,000-resident cap and do not qualify, including: Palermo (628,693), Catania (298,054), Messina (217,033), Siracusa (115,776), Marsala (79,571), Ragusa (73,878), Gela (70,451), Vittoria (65,873), Caltanissetta (58,182), Agrigento (55,252), Trapani (54,949), Modica (53,483) and 20 more.

Sicily 7% Tax FAQ

Yes: 22 towns joined the list when Law 34/2026 raised the population cap from 20,000 to 30,000 in April 2026, the second-largest gain of any region. The best-known additions are Noto and Scicli, two of the UNESCO baroque towns of the southeast, and Erice above Trapani. The list also now includes Milazzo, the Aeolian Islands ferry port; Giarre on the Ionian coast; Termini Imerese near Palermo; hilltop Enna; and Piazza Armerina, home of the Villa Romana del Casale. Population figures are the official counts as of January 1, 2025.

No. All three sit far above the 30,000-resident cap (Palermo has about 629,000 residents, Catania about 298,000, and Siracusa about 116,000), and the same goes for Messina, Ragusa, Trapani, and Agrigento. The workaround is proximity: eligible towns ring each city. Misilmeri (about 29,100) is a short drive from Palermo; Gravina di Catania and San Giovanni la Punta sit on Catania's doorstep; Floridia (about 21,100) is 15 minutes from Siracusa. What counts is where you register your residence, so confirm the mechanics with a qualified cross-border tax advisor before you commit to an address.

Palermo Falcone Borsellino and Catania Fontanarossa are the island's two major international airports, with year-round connections across Europe; most eligible towns are within about 90 minutes of one of them. Trapani's airport serves the west and is convenient for Erice, while Comiso serves the southeast near Scicli. Cefalù and Taormina both have rail stations on main coastal lines, and Milazzo is the principal ferry port for the Aeolian Islands. From eligible Pozzallo (about 19,000 residents) there is also a fast ferry link to Malta.