Understanding the 2024 Tari Tax Payment System

How to Pay the 2024 Tari? What are the Deadlines to Respect?

The Tari is the waste tax, for many a burden, in view of collection and disposal services that are not always efficient.
It is a municipal tax whose revenues are used to finance the waste collection and disposal service.
The amount paid by taxpayers is not a true consideration, but overall it is determined by the amounts that the Municipality pays for the service, hence inefficiencies should not exist.

Tari Payment Methods and Deadlines

The Tari fees must be determined by a municipal council resolution based on the costs identified in the financial plan prepared by the service provider and approved by the council.
Since 2020, the tariff method for the economic and financial plan of the TARI is regulated by the Authority for Electricity Networks and Environment Regulation (ARERA).

Each Municipality has discretion in setting the collection times, but guidelines on deadlines and payment methods for this tax can be outlined.
Here is when and how to pay the 2024 Tari.

Who Needs to Pay the 2024 Tari?

The liable subjects for the Tari 2024 are those who occupy premises and outdoor areas, used in any way, located within the municipal territory.
Those who occupy premises for short periods, less than 6 months in a calendar year, such as those with short-term rental contracts, are not liable.
Those with regular lease contracts are liable instead.

Furthermore, non-residents in the State territory, holders of pensions under an international convention with Italy, benefit from a 1/3 reduction in the Tari.

Starting from 2014, the Tari has replaced several taxes: Tia, Tarsu, and Tares.
The rates are set annually by the Municipality.
The amounts due from each taxpayer are determined by the Municipality, which sends the payment notice to the liable party.

In case of a transfer, establishment of a new household, property changes (e.g., extension after renovation), it is the liable party’s responsibility to make a Tari declaration.
It is not necessary to submit periodic Tari declarations, but checks can be made to verify the correct calculation of the Tari.

Calculating the 2024 Tari

The Tari calculation is based on two parts: the first part is set in accordance with Law 147 of 2013, while the second part is determined by the Municipality.
Municipalities may establish a plan of facilitations, which must be prepared by July 31 of each year.

Elements to consider for the Tari calculation include: the usable area of the property, the number of occupants, and the reference period.
The calculation of the usable area includes not only covered areas but also relevant areas (e.g., the basement) and outdoor areas such as terraces, balconies, gardens, courtyards, or uncovered parking spaces.

It should be noted that mandatory reductions apply to the Tari in cases of non-provision of waste management services, serious violations of regulations, or service reductions due to labor union reasons or unforeseen organizational impediments posing a danger to public health, recognized by health authorities.

How to Pay the 2024 Tari

The Tari is one of the few taxes paid without self-assessment; the Municipality sends the payment notice and pre-filled payment slips.
Payment can be made via MAV bulletin, F24 form (with tax code 3944 for “IMU and other local taxes”), or postal bulletin.

Can the 2024 Tari be Paid in Installments?

The 2024 Tari can be paid in installments.
Generally, the Municipality includes the payment model, for example, the postal bulletin, indicating the entire amount for those who prefer to pay in a single installment.
The installment deadline coincides with the first installment payment deadline.

The Municipality also provides bulletins/models for installment payments.
Installments are usually 3 with deadlines at the end of April, at the end of July, and at the end of the year.
Not all municipalities follow the same payment plan, so the information provided is generic and subject to verification.