How does the TARI waste collection tax work in Bologna?

The Municipality of Bologna is responsible for managing household waste, including street cleaning and sweeping, through the TARI, short for Waste Tax. This local charge is designed to fully cover the costs of providing this essential public service.

To make payment easier, the Municipality sends residents an annual summary detailing the amount owed, along with PagoPA payment slips. It is important to carefully check the information provided and to meet the payment deadlines set.

Deadlines and payment methods for the TARI in Bologna

For the year 2025, Bologna residents should take note of the following deadlines for paying the Tari (waste collection tax):

• First instalment (June billing cycle): 30 June 2025
• First instalment (September billing cycle): 30 September 2025
• Second instalment (for both billing cycles): 2 December 2025

Since 2024, the standard method of payment has been PagoPa, in line with national regulations. PagoPa payment slips, provided alongside the payment notice, can be used via the IO app, through online banking, at bank or post office counters, and at participating retailers displaying the PagoPa logo.

The F24 form may only be used in exceptional cases, subject to prior approval from the Tari Office.

How the TARI amount is calculated

The calculation of TARI in Bologna depends on the intended use of the property, with a distinction made between domestic and non-domestic users.

• For domestic users (private residences and related annexes such as cellars and garages): the amount is calculated by multiplying a specific tariff by the taxable surface area. This area corresponds to the internal walkable space, including balconies and verandas that are either enclosed or open on one side only, but excluding uncovered terraces and sections with a height of less than 1.50 metres.
• For non-domestic users (such as commercial, industrial or professional premises): a unit rate is applied based on the specific activity category, multiplied by the taxable surface area, either internal or perimeter, in the case of uncovered spaces.

On top of the calculated amount, the provincial surcharge (Tefa) is added, amounting to 5% of the taxable sum. From 1 January 2024, two additional ARERA equalisation charges also apply: a €0.10 contribution (UR1,a) to support the management of waste accidentally fished or voluntarily collected, and a €1.50 contribution (UR2,a) to fund concessions granted in the event of exceptional circumstances.

Declaration requirements, delays and concessions

It is important to note that individuals are required to submit the TARI declaration to the Municipality within 90 days of taking up occupancy or possession of premises or areas likely to generate waste. This obligation also applies in the event of any changes, such as modifications to surface area or intended use, or in cases of termination, which must be reported by the end of the two-month period in which the termination occurs. Failure to submit the declaration, or submitting it late, will result in penalties.

If the TARI is not paid in full by the due date, the Municipality will issue an enforceable assessment notice, which includes penalties and late payment interest. However, it is possible to rectify one’s position by using the “ravvedimento operoso” (a self-remedy procedure), which allows for a reduction in penalties depending on how promptly the payment is made.

The Municipality of Bologna also offers several reductions and exemptions on the TARI for specific categories of taxpayers. These include single-person households, residents abroad (subject to certain conditions), pensioners registered with AIRE, and businesses that experience disruption due to prolonged public works. In order to access these concessions, a formal application must be submitted to the Municipality.

In the event of incorrect or excessive payments, a refund may be requested within five years of the payment date.

For further information or clarification, it is advisable to consult the official website of the Municipality of Bologna.

Article translated by Agnese Giardini

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