Essentials: TARI

What is TARI?

TARI (Tassa sui Rifiuti) is the waste tax in Italy that residents, businesses, and property owners are required to pay. It is part of the broader "IUC" (Imposta Unica Comunale), which also includes IMU (property tax) and TASI (tax for municipal services).

TARI specifically covers the cost of waste collection, disposal, and related services provided by the local municipality (Comune).

Who Has to Pay TARI?

• Tenants: If you are renting an apartment for long-term residential use (usually more than 6 months), you are responsible for paying TARI in most cases.
• Property Owners: If a property is vacant or not rented, the owner typically pays the tax.
• Businesses: Business owners with commercial properties (shops, offices, etc.) must pay TARI for the waste produced by their activities.

When Should You Pay TARI?

The due dates and payment schedule vary depending on the local municipality (Comune), but typically:

• The tax is paid annually or in installments.
• The Comune sends a payment notice (known as avviso di pagamento) with details of the amount owed and deadlines.
• Commonly, the tax is due in two or more installments throughout the year, with a final deadline around November or December.

How Is TARI Calculated?

TARI is based on:

1. The size of the property (in square meters)
2. The type of property use (residential, commercial, etc.)
3. The number of occupants (for residential properties)
4. Municipal rates: Each Comune has its own rates, which depend on the estimated cost of waste management services.

The local authority calculates the tax and sends a bill specifying the amount.

Why Should You Pay TARI?

1. Legal Obligation: Not paying TARI can lead to penalties, fines, or legal action.
2. Service Coverage: The tax ensures that your waste is collected and disposed of by the municipality.
3. Verification for Residence Permits: Proof of TARI payment is sometimes requested when applying for or renewing residence permits.
4. Avoid Accumulating Debt: Unpaid TARI can result in interest charges and administrative penalties.

How to Pay TARI

• Once you receive the avviso di pagamento from the Comune, you can typically pay through:
  • Post offices (using a pre-filled payment slip)
  • Banks
  • Online payment portals (depending on the municipality’s system)
  • PagoPA (Italy’s online public payment platform)

Important Note for Tenants

If you are renting, confirm with your landlord whether you or they are responsible for paying TARI, and ensure you register with the Comune to avoid delays in receiving your bill. Some landlords may include TARI in the rent, but this should be specified in the lease agreement.