Does the owner or the tenant pay TARI?

It's paid by whoever occupies the property. If the apartment is rented, the tenant is the TARI holder. If the rental contract is less than 6 months in the year, the owner pays instead. For free loan-for-use agreements, whoever lives there pays.

Do I pay if the property is vacant?

It depends. If the property is empty, without active utilities (water, electricity, gas), it's considered uninhabitable and many municipalities apply a reduction up to 70% or full exemption. You must make a specific declaration to the municipality, attaching proof of disconnected utilities.

How does TARI change when I move house?

You must make two notifications: 1) to the old municipality (or old utility), to close TARI within 60-90 days of moving; 2) to the new municipality, to open a new utility within 60 days of entry. Payment on the old apartment is owed only for months of actual occupation.

Can I pay TARI with F24 deduction or offset?

Yes, TARI can be paid with F24 using the specific tax code (e.g. 3944 for TARI). It can be offset with any tax credits. It's not IRPEF-deductible for the main residence, but if the property is rented and under ordinary regime, costs are deductible.

What happens if I don't pay TARI?

The municipality sends an assessment notice with penalties from 30% to 200% of unpaid tax, plus interest. If you keep not paying, the amount is registered and collected by Agenzia delle Entrate Riscossione (former Equitalia) with possible garnishments. You can always regularise with ravvedimento operoso before the assessment.

Is there a TARI reduction for home composting?

Yes, in many municipalities home composters (with composter bin) get discounts from 10% to 30% on the variable share. You must register with the municipal composters' list, show the composter and accept inspections. The reduction starts the year after registration.

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TARI: waste tax payment

TARI (Waste Tax) is a mandatory municipal tax for anyone occupying a property, whether owner or tenant. It covers urban waste collection and disposal costs. The amount depends on the home's square meters, number of occupants and the individual municipality's rates. It's usually paid in 2-4 annual installments via F24, PagoPA or postal bulletin. The municipality sends a payment notice home with the amount already calculated.

Authority

Comune di residenza

Time

15 min

Updated

Apr 2026

What you need

✓TARI payment notice (sent by the municipality)
✓SPID or CIE (for online payment via PagoPA)
✓TARI identification code (on the notice)
✓For declarations: cadastral survey, occupant data, tax code
✓IBAN (if you choose bank direct debit)

Step-by-step procedure

Check you've submitted the TARI declaration

If you've just moved into a home (bought or rented), you must submit the TARI declaration to the municipality by June 30 of the following year. The declaration is made on the municipal portal with SPID or at the counter. It's needed to register your user account. If not submitted, you risk penalties up to 200% of the undeclared tax.

If the apartment already has an active TARI in the previous tenant's name, communicate the handover immediately: otherwise bills will keep going to them.

Receive the payment notice from the municipality

Every year (usually spring-summer) the municipality sends the TARI notice by post with the total and installments. Some municipalities send it via PEC or publish it in the citizen's electronic file. Check the indicated address: if you've moved, update the registry at your new municipality immediately.

If you don't receive the notice by October, contact the municipal tax office: missed delivery doesn't exempt you from payment.

Check the amount calculation

The notice shows: property square meters, occupants, category (domestic or non-domestic), fixed rate + variable share, surcharges. Check that square meters are correct (compare with cadastral survey, subtracting balconies and cellars if your municipality excludes them). If you find errors, file a rectification request within 60 days.

For single homes the count is based on m² + occupants. For offices and shops on m² + business category.

Pay by the indicated deadlines

Installments vary by municipality but typically: first installment May-June, second July-August, balance November-December. You can pay online with PagoPA (on the municipal portal or IO app), via F24 at bank or post, at tobacconists or at the municipal counter. The reason is always indicated on the notice.

If you skip an installment, interest and penalties apply. You can regularise with "ravvedimento operoso" (reduced penalties if you pay within set deadlines).

Request reductions or exemptions if eligible

Many municipalities provide reductions: for homes with single occupant, for empty or uninhabitable properties, for families with low ISEE, for home composters, for elderly over 65 with low income. Some discounts are automatic, others must be requested via form on the municipal website or at the tax counter.

Requested benefits apply from the following year: don't wait until the last moment.

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.