What is TARI?
TARI (Tassa sui Rifiuti) is Italy's municipal waste management tax. It funds the collection, sorting, and disposal of garbage by the local municipality. Every property in Italy that is capable of producing waste — whether it's occupied or not, whether the owner lives there or abroad — is subject to TARI.
Unlike IMU, which is based on property value, TARI is calculated based on the floor area of the property and the number of occupants. The underlying logic is that more space and more people generate more waste.
How TARI Is Calculated
Each municipality sets its own TARI tariffs, so the amount varies significantly across Italy. The general formula involves:
- Floor area of the property (in square meters) — larger properties pay more
- Number of occupants — more residents in the household means higher tariffs
- Fixed and variable components — most communes split TARI into a fixed part (covering fixed service costs) and a variable part (based on estimated waste production)
For non-residents who own properties used as holiday homes or investment properties, the occupant count is typically set at the minimum threshold used for single-person households, since the property isn't a full-time family residence.
Payment Schedule
Unlike IMU which has standardized national deadlines, TARI payment schedules vary by municipality. Most communes issue TARI bills (avvisi di pagamento) and set 2 to 4 installments throughout the year. Deadlines are determined locally.
Payment is usually made via:
- Modello F24 — the standard Italian tax payment form, using specific codici tributo
- Bolletino postale — a postal payment slip included with the bill
- Direct online payment through the municipality's portal (increasingly common)
Check your specific municipality's website or the bill itself for the correct payment method and deadlines.
Non-Resident Reduction
Many municipalities offer a TARI reduction for properties owned by non-residents who live abroad — typically 30% to 50% off the standard tariff. The reasoning: if you only occupy the property a few months a year, you're not generating as much waste as a full-time resident.
To claim the reduction, you usually need to:
- Register with your municipality as a non-resident property owner
- Submit documentation proving your non-resident status (residency certificate from your country of residence, AIRE registration if applicable)
- Apply before the municipality's deadline (often early in the calendar year)
Not all municipalities offer this reduction, and those that do have different thresholds and conditions. Contact your specific comune's tributi (tax) office to ask.
Is TARI Avoidable?
Even if your property is completely empty all year, you generally still owe TARI. The tax attaches to the property's capacity to produce waste, not whether waste is actually being produced. Some municipalities allow you to formally declare a property as "unoccupied and unoccupable" (inagibile o inabitabile) to obtain an exemption, but this requires official documentation and is typically reserved for properties undergoing significant renovation or in uninhabitable condition.
If you believe your property qualifies, apply to the municipality's tributi office with supporting documentation. Don't simply not pay — unpaid TARI leads to penalty notices and interest.