The cheapest towns that qualify for the 7% pensioner flat tax

Italy’s 7% flat tax for foreign pensioners admits 2,535 comuni — eight southern regions plus two seismic-zone routes, all under a 30,000-resident population ceiling. These are the 20 cheapest of them by OMI purchase price per m² (2025 H2, extracted 2026-09-02), each with its own well-being highlight from ISTAT’s BES data. Scroll down — the map follows along.

Ranked on price alone, not a blended “liveability score” — see about the data for why. Cheapest is not the same as best: qualifying towns not shown here may suit you better once you weigh climate, healthcare access or connectivity for yourself. The map itself is an illustration, not a boundary map, so marker positions are approximate.

Illustrated map of Italy