Italy confirms Irish 'pay-as-you-go' pension qualifies for the 7% flat tax for foreign pensioners

What it means for you

If you're a foreign pensioner (including from Ireland or other countries with similar pension arrangements) moving to a qualifying southern Italian municipality, this ruling confirms that a 'pay-as-you-go' style pension income can benefit from Italy's attractive 7% flat-tax regime under Article 24-ter.