TARI
TARI in Italy, explained for foreign property owners
Italy's waste-collection tax applies even if you don't live in your property year-round. Here's what foreign owners need to know — and how to make sure you're paying the right amount.
What is TARI
The Italian waste-collection tax
TARI (Tassa sui Rifiuti) is the municipal tax that funds waste collection and disposal in your comune. It applies to anyone who has the right to use a property — whether they occupy it full-time, part-time, or rent it out.
Rates are set locally and vary significantly between municipalities. Your bill is usually issued once a year, often payable in instalments.
Who pays TARI?
The person who holds and uses the property pays TARI: typically the owner (or long-term tenant for rented properties). Foreign second-home owners are responsible for TARI on their Italian property, even if they spend only a few weeks per year there.
How it is calculated
The two components of TARI
Fixed share
Based on the surface area (m²) of your property and your municipality's tariff for the property category.
Variable share
Based on the number of occupants — or, for non-resident owners, a standardised figure set by the comune.
Some municipalities apply reductions for non-resident owners or properties used for limited periods. We can check whether you qualify.
Common questions
What foreign owners usually ask
Not sure what taxes apply to your property?
Our Property Tax Review covers IMU, TARI and everything in between — so you know exactly where you stand, in plain English.