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Generic Tax Name Tax on waste - TARI
Tax name in the national language Tassa sui rifiuti - TARI
Tax name in English Tax on waste - TARI
Member State IT-Italy
Tax in force since 2014/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

L. 27.12.2013 n. 147

D.P.R. 27.04.1999 n. 158

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The tax revenue is allotted to municipalities.

The tax is intended to cover waste management costs.

Geographical Scope

Any person that owns or holds premises or open land, in any capacity, whatever their use, capable of producing urban and related waste.

Tax object and basis of assessment

The tax shall be payable for the ownership or possession of premises and open land whatever their use, capable of producing urban and related waste, and is calculated according to the quantity and the nature of the waste likely to be produced.

The taxable surface is 80% of the cadastral surface. Nevertheless, the walkable surface of premises or open land capable of producing urban and related waste shall continue to apply until when the cadastral data are available to municipalities. For tax application purposes, the declared or determined surfaces for previous waste-disposal taxes shall be taken into account.

As regards domestic housing, the tax can be calculated according not only to the surface but also to the number of occupants.

Surfaces are excluded from taxation where special waste is produced on a continuous and prevailing basis, provided that the producer can demonstrate that treatment has occurred in accordance with the legislation in force.

Deductions, Allowances, Credits, Exemptions


The Municipality may provide for tax relief in case of either a single occupant or discontinued use of houses, premises and open land intended for uses other than residential, and in the case of rural buildings for residential use. Moreover, the Municipality may provide for advantages, also considering the tax capacity of the household occupying the property.

Further reductions are envisaged in relation to the manner of performing the service.


The Municipality may provide for the introduction of exemptions.

Rate(s) Structure

The Municipality approves the tax rates within the time-limit set for the budget approval, in accordance with the financial plan for the service of urban waste management.

The financial plan is the indispensable basis for determining the tax rates and the service costs are defined in it on a yearly basis.

Tax due date

The tax is paid in at least two half-yearly instalments, the dates of payment being established by Municipalities

Tax collector

The tax shall be payable using the F24 Form and the post office account slip, approved by ministerial decree, or by the other terms of payment offered by electronic collection services and inter-bank and postal payment systems.

Special features

About the economic function, the tax is imposed for the provision of a service.

Economic function

Environmental taxes

Tax revenue
ESA95 code d2