Italy's 7% flat tax map
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.
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.
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 |
|---|---|---|
| Acate | 10,405 | RG |
| Aci Bonaccorsi | 3,574 | CT |
| Aci Castello | 17,713 | CT |
| Aci Catenaadded 2026 | 27,507 | CT |
| Aci Sant'Antonio | 18,076 | CT |
| Acquaviva Platani | 838 | CL |
| Acquedolci | 5,511 | ME |
| Agira | 7,567 | EN |
| Aidone | 4,165 | EN |
| Alcara li Fusi | 1,625 | ME |
| Alessandria della Rocca | 2,338 | AG |
| Alì | 615 | ME |
| Alì Terme | 2,305 | ME |
| Alia | 3,182 | PA |
| Alimena | 1,875 | PA |
| Aliminusa | 1,017 | PA |
| Altavilla Milicia | 8,935 | PA |
| Altofonte | 9,701 | PA |
| Antillo | 782 | ME |
| Aragona | 8,700 | AG |
| Assoro | 4,763 | EN |
| Balestrate | 6,375 | PA |
| Barrafranca | 11,568 | EN |
| Basicò | 643 | ME |
| Baucina | 1,838 | PA |
| Belmonte Mezzagno | 10,788 | PA |
| Belpassoadded 2026 | 28,242 | CT |
| Biancavillaadded 2026 | 22,942 | CT |
| Bisacquino | 4,009 | PA |
| Bivona | 3,066 | AG |
| Blufi | 860 | PA |
| Bolognetta | 4,102 | PA |
| Bompensiere | 470 | CL |
| Bompietro | 1,143 | PA |
| Borgetto | 7,184 | PA |
| Brolo | 5,731 | ME |
| Bronte | 18,218 | CT |
| Buccheri | 1,705 | SR |
| Burgio | 2,452 | AG |
| Buscemi | 936 | SR |
| Buseto Palizzolo | 2,750 | TP |
| Butera | 4,079 | CL |
| Caccamo | 7,588 | PA |
| Calamonaci | 1,125 | AG |
| Calascibetta | 3,988 | EN |
| Calatabiano | 5,127 | CT |
| Calatafimi-Segesta | 6,019 | TP |
| Caltabellotta | 3,096 | AG |
| Caltavuturo | 3,376 | PA |
| Camastra | 1,955 | AG |
| Cammarata | 5,841 | AG |
| Campobello di Licata | 8,946 | AG |
| Campobello di Mazara | 11,232 | TP |
| Campofelice di Fitalia | 424 | PA |
| Campofelice di Roccella | 7,805 | PA |
| Campofiorito | 1,119 | PA |
| Campofranco | 2,550 | CL |
| Camporeale | 2,882 | PA |
| Camporotondo Etneo | 5,220 | CT |
| Canicattini Bagni | 6,507 | SR |
| Capaci | 11,369 | PA |
| Capizzi | 2,771 | ME |
| Capo d'Orlando | 13,053 | ME |
| Capri Leone | 4,397 | ME |
| Carlentini | 17,016 | SR |
| Caronia | 2,954 | ME |
| Casalvecchio Siculo | 699 | ME |
| Cassaro | 731 | SR |
| Castel di Iudica | 4,234 | CT |
| Castel di Lucio | 1,407 | ME |
| Castelbuono | 7,926 | PA |
| Casteldaccia | 11,758 | PA |
| Castell'Umberto | 2,784 | ME |
| Castellammare del Golfo | 14,598 | TP |
| Castellana Sicula | 2,926 | PA |
| Castelmola | 1,076 | ME |
| Casteltermini | 7,126 | AG |
| Castelvetranoadded 2026 | 29,297 | TP |
| Castiglione di Sicilia | 2,859 | CT |
| Castrofilippo | 2,566 | AG |
| Castronovo di Sicilia | 2,774 | PA |
| Castroreale | 2,255 | ME |
| Catenanuova | 4,475 | EN |
| Cattolica Eraclea | 3,272 | AG |
| Cefalà Diana | 974 | PA |
| Cefalù | 13,874 | PA |
| Centuripe | 4,976 | EN |
| Cerami | 1,890 | EN |
| Cerda | 4,817 | PA |
| Cesarò | 2,084 | ME |
| Chiaramonte Gulfi | 7,968 | RG |
| Chiusa Sclafani | 2,440 | PA |
| Cianciana | 3,010 | AG |
| Ciminna | 3,346 | PA |
| Cinisi | 12,156 | PA |
| Collesano | 3,614 | PA |
| Comitini | 869 | AG |
| Condrò | 491 | ME |
| Contessa Entellina | 1,462 | PA |
| Corleone | 10,231 | PA |
| Custonaci | 5,260 | TP |
| Delia | 3,849 | CL |
| Ennaadded 2026 | 25,102 | EN |
| Ericeadded 2026 | 25,770 | TP |
| Falcone | 2,817 | ME |
| Favignana | 4,531 | TP |
| Ferla | 2,235 | SR |
| Ficarazzi | 12,874 | PA |
| Ficarra | 1,273 | ME |
| Fiumedinisi | 1,256 | ME |
| Fiumefreddo di Sicilia | 8,967 | CT |
| Floresta | 459 | ME |
| Floridiaadded 2026 | 21,141 | SR |
| Fondachelli-Fantina | 1,078 | ME |
| Forza d'Agrò | 930 | ME |
| Francavilla di Sicilia | 3,524 | ME |
| Francofonte | 11,541 | SR |
| Frazzanò | 536 | ME |
| Furci Siculo | 3,254 | ME |
| Furnari | 4,147 | ME |
| Gaggi | 3,084 | ME |
| Gagliano Castelferrato | 3,148 | EN |
| Galati Mamertino | 2,155 | ME |
| Gallodoro | 323 | ME |
| Gangi | 6,006 | PA |
| Geraci Siculo | 1,664 | PA |
| Giardinello | 2,239 | PA |
| Giardini-Naxos | 9,367 | ME |
| Giarratana | 3,017 | RG |
| Giarreadded 2026 | 26,557 | CT |
| Gibellina | 3,661 | TP |
| Gioiosa Marea | 6,721 | ME |
| Giuliana | 1,655 | PA |
| Godrano | 1,009 | PA |
| Grammichele | 12,310 | CT |
| Graniti | 1,469 | ME |
| Gratteri | 837 | PA |
| Gravina di Cataniaadded 2026 | 25,318 | CT |
| Grotte | 5,081 | AG |
| Gualtieri Sicaminò | 1,541 | ME |
| Isnello | 1,352 | PA |
| Isola delle Femmine | 6,985 | PA |
| Ispica | 16,530 | RG |
| Itala | 1,509 | ME |
| Joppolo Giancaxio | 1,072 | AG |
| Lampedusa e Linosa | 6,492 | AG |
| Lascari | 3,732 | PA |
| Leni | 680 | ME |
| Lentiniadded 2026 | 21,235 | SR |
| Leonforte | 12,115 | EN |
| Lercara Friddi | 6,106 | PA |
| Letojanni | 2,936 | ME |
| Librizzi | 1,554 | ME |
| Licodia Eubea | 2,783 | CT |
| Limina | 721 | ME |
| Linguaglossa | 5,035 | CT |
| Lipari | 12,766 | ME |
| Longi | 1,275 | ME |
| Lucca Sicula | 1,690 | AG |
| Maletto | 3,555 | CT |
| Malfa | 981 | ME |
| Malvagna | 597 | ME |
| Mandanici | 485 | ME |
| Maniace | 3,746 | CT |
| Marianopoli | 1,539 | CL |
| Marineo | 6,025 | PA |
| Mascali | 14,397 | CT |
| Mazzarino | 10,681 | CL |
| Mazzarrà Sant'Andrea | 1,424 | ME |
| Mazzarrone | 3,967 | CT |
| Melilli | 13,198 | SR |
| Menfi | 11,773 | AG |
| Merì | 2,366 | ME |
| Mezzojuso | 2,544 | PA |
| Milazzoadded 2026 | 29,830 | ME |
| Milena | 2,625 | CL |
| Militello in Val di Catania | 6,660 | CT |
| Militello Rosmarino | 1,181 | ME |
| Milo | 1,031 | CT |
| Mineo | 4,395 | CT |
| Mirabella Imbaccari | 4,170 | CT |
| Mirto | 869 | ME |
| Misiliscemi | 8,461 | TP |
| Misilmeriadded 2026 | 29,095 | PA |
| Mistretta | 4,229 | ME |
| Moio Alcantara | 687 | ME |
| Monforte San Giorgio | 2,438 | ME |
| Mongiuffi Melia | 516 | ME |
| Montagnareale | 1,352 | ME |
| Montalbano Elicona | 2,094 | ME |
| Montallegro | 2,344 | AG |
| Montedoro | 1,339 | CL |
| Montelepre | 5,679 | PA |
| Montemaggiore Belsito | 2,829 | PA |
| Monterosso Almo | 2,734 | RG |
| Montevago | 2,673 | AG |
| Motta Camastra | 769 | ME |
| Motta d'Affermo | 646 | ME |
| Motta Sant'Anastasia | 12,142 | CT |
| Mussomeli | 9,846 | CL |
| Naro | 6,777 | AG |
| Naso | 3,385 | ME |
| Nicolosi | 7,696 | CT |
| Nicosia | 12,511 | EN |
| Niscemiadded 2026 | 24,770 | CL |
| Nissoria | 2,799 | EN |
| Nizza di Sicilia | 3,495 | ME |
| Notoadded 2026 | 24,612 | SR |
| Novara di Sicilia | 1,078 | ME |
| Oliveri | 2,197 | ME |
| Pace del Mela | 5,974 | ME |
| Paceco | 10,587 | TP |
| Pachinoadded 2026 | 22,117 | SR |
| Pagliara | 1,117 | ME |
| Palagonia | 15,516 | CT |
| Palazzo Adriano | 1,736 | PA |
| Palazzolo Acreide | 7,980 | SR |
| Palma di Montechiaroadded 2026 | 21,341 | AG |
| Pantelleria | 7,199 | TP |
| Partanna | 9,791 | TP |
| Patti | 12,679 | ME |
| Pedara | 15,422 | CT |
| Petralia Soprana | 2,866 | PA |
| Petralia Sottana | 2,381 | PA |
| Petrosino | 7,911 | TP |
| Pettineo | 1,239 | ME |
| Piana degli Albanesi | 5,245 | PA |
| Piazza Armerinaadded 2026 | 20,554 | EN |
| Piedimonte Etneo | 3,879 | CT |
| Pietraperzia | 6,257 | EN |
| Piraino | 3,758 | ME |
| Poggioreale | 1,281 | TP |
| Polizzi Generosa | 2,795 | PA |
| Pollina | 2,827 | PA |
| Porto Empedocle | 15,529 | AG |
| Portopalo di Capo Passero | 3,877 | SR |
| Pozzallo | 18,949 | RG |
| Priolo Gargallo | 11,132 | SR |
| Prizzi | 4,082 | PA |
| Racalmuto | 7,460 | AG |
| Raccuja | 830 | ME |
| Raddusa | 2,762 | CT |
| Raffadali | 11,783 | AG |
| Ragalna | 4,316 | CT |
| Ramacca | 10,089 | CT |
| Randazzo | 10,038 | CT |
| Ravanusa | 10,229 | AG |
| Realmonte | 4,349 | AG |
| Regalbuto | 6,600 | EN |
| Reitano | 717 | ME |
| Resuttano | 1,709 | CL |
| Ribera | 17,723 | AG |
| Riesi | 10,260 | CL |
| Riposto | 13,947 | CT |
| Roccafiorita | 160 | ME |
| Roccalumera | 4,163 | ME |
| Roccamena | 1,300 | PA |
| Roccapalumba | 2,170 | PA |
| Roccavaldina | 987 | ME |
| Roccella Valdemone | 538 | ME |
| Rodì Milici | 1,948 | ME |
| Rometta | 6,563 | ME |
| Rosoliniadded 2026 | 20,543 | SR |
| Salaparuta | 1,566 | TP |
| Salemi | 9,752 | TP |
| Sambuca di Sicilia | 5,253 | AG |
| San Biagio Platani | 2,778 | AG |
| San Cataldoadded 2026 | 20,477 | CL |
| San Cipirello | 4,854 | PA |
| San Cono | 2,378 | CT |
| San Filippo del Mela | 6,642 | ME |
| San Fratello | 3,199 | ME |
| San Giovanni Gemini | 7,434 | AG |
| San Giovanni la Puntaadded 2026 | 24,231 | CT |
| San Giuseppe Jato | 7,966 | PA |
| San Gregorio di Catania | 11,470 | CT |
| San Marco d'Alunzio | 1,799 | ME |
| San Mauro Castelverde | 1,295 | PA |
| San Michele di Ganzaria | 2,820 | CT |
| San Pier Niceto | 2,551 | ME |
| San Piero Patti | 2,589 | ME |
| San Pietro Clarenza | 8,346 | CT |
| San Salvatore di Fitalia | 1,111 | ME |
| San Teodoro | 1,209 | ME |
| San Vito Lo Capo | 4,862 | TP |
| Sant'Agata di Militello | 12,059 | ME |
| Sant'Agata li Battiati | 9,190 | CT |
| Sant'Alessio Siculo | 1,548 | ME |
| Sant'Alfio | 1,516 | CT |
| Sant'Angelo di Brolo | 2,683 | ME |
| Sant'Angelo Muxaro | 1,146 | AG |
| Santa Caterina Villarmosa | 4,516 | CL |
| Santa Cristina Gela | 986 | PA |
| Santa Croce Camerina | 11,405 | RG |
| Santa Domenica Vittoria | 858 | ME |
| Santa Elisabetta | 2,180 | AG |
| Santa Flavia | 11,047 | PA |
| Santa Lucia del Mela | 4,386 | ME |
| Santa Margherita di Belice | 5,978 | AG |
| Santa Maria di Licodia | 7,618 | CT |
| Santa Marina Salina | 852 | ME |
| Santa Ninfa | 4,728 | TP |
| Santa Teresa di Riva | 9,187 | ME |
| Santa Venerina | 8,450 | CT |
| Santo Stefano di Camastra | 4,364 | ME |
| Santo Stefano Quisquina | 3,934 | AG |
| Saponara | 3,666 | ME |
| Savoca | 1,756 | ME |
| Scaletta Zanclea | 1,846 | ME |
| Sciara | 2,458 | PA |
| Scicliadded 2026 | 26,844 | RG |
| Scillato | 577 | PA |
| Sclafani Bagni | 364 | PA |
| Scordia | 15,959 | CT |
| Serradifalco | 5,408 | CL |
| Siculiana | 4,107 | AG |
| Sinagra | 2,444 | ME |
| Solarino | 7,524 | SR |
| Sommatino | 6,277 | CL |
| Sortino | 8,044 | SR |
| Spadafora | 4,652 | ME |
| Sperlinga | 652 | EN |
| Sutera | 1,144 | CL |
| Taormina | 10,480 | ME |
| Terme Vigliatore | 7,295 | ME |
| Termini Imereseadded 2026 | 24,797 | PA |
| Terrasini | 13,111 | PA |
| Torregrotta | 7,260 | ME |
| Torrenova | 4,501 | ME |
| Torretta | 4,431 | PA |
| Tortorici | 5,531 | ME |
| Trabia | 10,728 | PA |
| Trappeto | 3,123 | PA |
| Trecastagni | 11,370 | CT |
| Tremestieri Etneo | 19,275 | CT |
| Tripi | 718 | ME |
| Troina | 8,310 | EN |
| Tusa | 2,481 | ME |
| Ucria | 865 | ME |
| Ustica | 1,319 | PA |
| Valderice | 11,278 | TP |
| Valdina | 1,240 | ME |
| Valguarnera Caropepe | 6,799 | EN |
| Valledolmo | 3,082 | PA |
| Vallelunga Pratameno | 3,037 | CL |
| Valverde | 7,804 | CT |
| Venetico | 3,936 | ME |
| Ventimiglia di Sicilia | 1,728 | PA |
| Viagrande | 8,938 | CT |
| Vicari | 2,368 | PA |
| Villabate | 19,487 | PA |
| Villafranca Sicula | 1,316 | AG |
| Villafranca Tirrena | 7,793 | ME |
| Villafrati | 3,088 | PA |
| Villalba | 1,374 | CL |
| Villarosa | 4,305 | EN |
| Vita | 1,731 | TP |
| Vizzini | 5,638 | CT |
| Zafferana Etnea | 9,362 | CT |
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.
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.
Explore the other areas: