Why Lazio Qualifies for the 7% Tax Incentive Lazio was not originally part of Italy’s southern tax incentive program, but a special exception means a handful of small towns in northern Lazio now qualify for the 7% flat tax regime for foreign retirees. These are all remote communities in Rieti province, included because they lie in the high-risk seismic “crater” of the devastating 2009/2016 Central Italy earthquakes. As we have detailed time and again, to benefit, a retiree must settle in a town under 20,000 people in this quake-affected zone, allowing them to pay a flat 7% tax on foreign…
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