How does the TARI waste collection tax work in Florence?

The TARI is a local tax introduced in 2014, replacing several pre-existing municipal levies. It is a waste collection tax that must be paid by all residents and businesses. The funds collected are used to cover the costs of urban waste collection and disposal services.

As a local tax, the TARI varies from one municipality to another in terms of amount, payment deadlines, and methods. Let’s take a closer look at what the TARI is and how it works in the Municipality of Florence.

What is TARI and how is it applied?

The national legislation governing this tax is Law No. 147 of 27 December 2013, which came into effect across Italy from the following year. Under this law, the payment deadlines for TARI must include at least two instalments: one for the advance payment and one for the final balance.

These two instalments are usually due every six months, with the second instalment scheduled after 30 November each year.

The amount payable is determined by a fee structure set independently by each local authority for all properties within its jurisdiction, and it may change over time.

Generally speaking, the TARI is composed of two parts:

• a fixed component, calculated based on the surface area of the property (including any outbuildings) and the number of occupants;
• a variable component, based on a mandatory minimum amount and the actual quantity of waste produced.

TARI in Florence: here’s how the waste tax system works

As in every Italian municipality, the City of Florence has its own regulations that determine the amount of TARI (waste tax) and how it must be paid.

For domestic households, the TARI in Florence can be paid in three instalments:

• the first advance payment is due by 30 April each year;
• the second advance payment by 31 July;
• the final balance and adjustment instalment by 2 December.

The first two instalments together must amount to two-thirds of the total TARI due for the previous year.

Alternatively, it is possible to pay the sum of both advance payments in a single instalment by 30 April. All payments must be made using the PagoPA forms enclosed with the official payment notice.

Article translated by Agnese Giardini

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