How does the TARI waste collection tax work in Milan?

The TARI (Waste Tax) is one of the main instruments used by Italian municipalities to finance urban sanitation services, covering everything from the collection and disposal of municipal solid waste to street cleaning. In Milan, in 2025, TARI continues to play a key role in waste management, supporting a complex system that involves vehicles, specialised personnel and treatment facilities.

The relevant legislation remains Legislative Decree No. 152 of 3 April 2006, supplemented by the Municipal Regulation on the management of urban waste and the cleaning of public spaces, which sets out the criteria, calculation methods and obligations for both domestic and non-domestic taxpayers.

How the TARI is calculated

The TARI consists of two components:

• Fixed portion: calculated based on the surface area of the property and the fixed costs of the waste collection service.
• Variable portion: for households, this depends on the number of occupants; for non-domestic users, it is based on other specific parameters.

An additional charge, the TEFA (Environmental Protection, Safeguarding and Hygiene Tax), is also applied. This amounts to 5% of the total tax.

Deadlines and payment methods

In 2025, TARI payments in Milan are divided into two instalments:

• First instalment: the payment notice is issued between late May and late June, with a due date of 10 July 2025.
• Final instalment: the second payment is due six months after the first.

Payments can be made using the F24 form, available online or at bank and post office counters. Alternatively, direct debit can be set up for applications submitted by 28 March 2025.

Reductions and exemptions

The Municipality of Milan offers several forms of support for domestic users:

• A 25% reduction on the variable component of the waste tax for households with at least four members.
• A 25% reduction on the variable component for homes registered to individuals under the age of 30, provided all residents are under 30, the property is no larger than 100 square metres, and it is their sole residence.
• Exemptions or reductions are available for individuals facing economic or social hardship, subject to application and submission of valid ISEE documentation.
• Temporary reductions may be granted for premises not in use due to documented reasons (e.g. renovation work or lack of occupancy).
• Support is also available for non-domestic users, such as commercial or artisan businesses, in cases of: mandatory closures due to health ordinances, significantly reduced waste output, or seasonal/partial use of premises.
• Full exemptions may apply to properties deemed uninhabitable or unfit for use, upon submission of appropriate technical certification.

How to regularise your position

All taxpayers are required to check their TARI status with the Municipality of Milan, either in person or via the local authority’s digital services. If there are any changes to the size of the property, the number of occupants, or the type of use, it is mandatory to notify the relevant authority.

In the event of an overpayment, a refund can be requested through the Municipality’s online portal. Any available credit will be used first to offset any outstanding debts.

Article translated by Agnese Giardini

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