Waste collection fees

Since 2014, municipal waste collection fees in Italy have been charged under the name TARI (Tassa sui Rifiuti). The fee is calculated on the basis of a fixed and a variable component. For the fixed part of TARI, the floor area of the property is multiplied by a set unit rate. The variable part of TARI is based on the number of people registered at the property. TARI must be paid by anyone who owns or occupies land or property in Italy. For rented properties, the fee is naturally paid by the tenant. If a property is occupied for less than six months (for example, through short-term rental agreements), the TARI must be paid by the property owner, and in this case the fee is calculated based on the actual number of days used.

Municipalities also have the option to grant special reductions or exemptions in certain situations, such as for unoccupied or uninhabitable properties, properties used only seasonally or irregularly, residential buildings whose residents live abroad for more than six months a year, or agricultural buildings used as residences.

As with property tax, waste collection fees can also be paid in two installments. Since both the amount and the due dates of TARI are set individually by each municipality, it is not possible to provide a general rule here. More precise information can be obtained directly from the local municipality or its website. Payment can be made via the Modulo F24, by bank or postal transfer, or through online banking.