Retiring in Italy—sun, good food, a lower cost of living, and an attractive tax advantage. For retirees, Italy is one of the most popular destinations for moving abroad. This guide covers everything you need to know: residency (visa or EU freedom of movement), your pension, health insurance, the famous 7 % tax, and the best regions.
EU pensioners and non-EU pensioners
➤ EU citizens (including Germany and Austria) and Swiss citizens: You don't need a visa. If you're staying for an extended period, you must register your Residenza to.
➤ Non-EU citizens (e.g., the U.S., the U.K.): You need this Elective Residence Visa, the right visa for financially independent retirees.
The Elective Residence Visa
The Elective Residence Visa is intended for non-EU citizens with a stable passive income (Pension, Investments) – The guideline amount is approximately 31,000 € per year. Important: Working is permitted with this visa not Allowed. You must provide proof of sufficient funds, housing, and health insurance.
Taking Your Pension With You to Italy
Statutory pensions are also paid abroad—the German Pension Insurance (or your pension provider) transfers them to Italy. Notify your pension provider in a timely manner of your move and new address, and be aware of the tax implications (see below). If you have also worked in Italy, you may also be entitled to an Italian Pension through the INPS have.
SSN: Register with the Italian health care system
Who needs to register with the Italian health care system, what documents you need, and how to get your Tessera Sanitaria and a primary care physician (medico di base).
Health Insurance: S1 and SSN
EU retirees use the S1 Form: Your home country covers the costs, but you'll be enrolled in the SSN Health Services You'll be registered and receive a Tessera Sanitaria. Non-EU retirees To obtain a visa, you first need private health insurance; once you have received your Residenza, you can voluntarily enroll in the SSN for an annual fee (often around 1,200 €).
The 7 % Flat Tax in the South
Italy's major incentive for foreign retirees: an optional Substitute tax of only 7 % on foreign income (including pension). The requirement is that you move your tax residence to a small town in the south:
- Municipalities with no more than 30,000 residents (Threshold raised to 2026; previously 20,000)
- in the regions Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise, and Apulia (plus certain earthquake-prone areas)
- Valid for up to ten tax years
Important limitation: According to Double Taxation Agreement The statutory German pension is often still taxed in Germany—the 7 % flat-rate deduction primarily applies to other foreign income and private pensions. Consult a tax advisor to clarify your specific situation.
The Best Regions for Retirees
- Southern Italy (Apulia, Calabria, Sicily): low Cost of living and the 7 % plan—ideal for budget-conscious retirees.
- Tuscany & Umbria: Very popular among retirees in Germany, Austria, and Switzerland; high quality of life; somewhat more expensive.
- Lakes and Coasts: Lake Garda, Liguria, and others—beautiful, but on the pricier side.
First Steps on Site
The bureaucracy is the same as for all immigrants: first, the Tax ID number, then the Residenza, registration with the SSN, and a Bank account. Non-EU retirees must also apply for a visa and a permesso di soggiorno.
What You Need to Do Next
Plan your stay, health insurance, and taxes well in advance—ideally with the help of a tax advisor if you’re eligible for the 7 % flat rate. Don’t forget to plan your estate during retirement—learn more at Inheritance and Wills. If you're from Germany, our Guide to Emigrating from Germany including all country-specific details.
FAQ - Frequently Asked Questions About Moving to Italy as a Retiree
Sources
- Agenzia delle Entrate – Optional Tax Regime for Foreign Retirees (7 %) (accessed in June 2026)
- Ministry of Foreign Affairs – Visas for Italy (Elective Residence) (accessed in June 2026)
