How it was born 

The Tari was introduced on 27 December 2013 and established by the stability law for the year 2014 (art. 1, co. 639 et seq., Law 27 December 2013, n.147).

Starting from January 2014, it replaced the previous taxes owed to the Municipality by citizens, organizations and companies as payment for the waste collection and disposal service, known as TIA (Environmental hygiene fee), TARES (Municipal tax on waste and services) and TARSU (Tax for the disposal of municipal solid waste). In particular, TARI replaced TARES (which remained in force only in 2013).

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How it works 

The assumption on which the Tari is based is "the possession or detention in any capacity of premises or uncovered areas, for any purpose, likely to produce urban waste. Uncovered areas appurtenant or accessory to taxable, non-operational premises and condominium common areas that are not held or occupied exclusively are excluded from the Tari".

Therefore, areas that are objectively unusable and are therefore not affected by the use of the public waste disposal service are excluded. Appurtenances such as garages are taxed while accessory areas such as cellars, storage rooms, access stairs and common parts of the condominium are excluded.

The garden is taxable, but not the uncovered parking space. This does not apply to areas used for economic activities (such as a factory yard), which are always taxed.

Who pays the TARI

The Tari is due by anyone who owns or holds the premises or area and, therefore, by the user of the property. In the event of multiple owners or holders, they are jointly and severally liable for payment.

Each Municipality determines the tariffs based on the surface area and quantity of waste produced or the quantity and quality of waste per unit of surface area, in relation to the uses and type of activities and the cost of the waste service.

However, in the case of short-term possession of the property, lasting no more than six months (for example a property rented for a holiday period), the tax is not payable by the user but remains exclusively with the possessor (owner or holder of usufruct, use, home or surface).

Anyone who occupies a property is required, by January 20th of the year following the year of occupation, to notify the tax office of the Municipality in which the property is located, using the specifically prepared form.

In particular, the TARI is calculated on an annual basis and the payment is divided into two semesters.

The waste tax payment document includes two installments:

– a fixed fee determined in relation to the essential components of the cost of the waste management service

– a variable quota related to the quantity of waste produced and disposed of

The calculation of the waste tax for residential users and for offices and companies is different.

How is TARI calculated?

The Waste Tax for Residential utilities is calculated based on two fundamental elements:

1)  number of people of the family unit living in the property

2)  square meters of the property including garages/parking spaces, cellars, attics, excluding uncovered areas, such as balconies, terraces, gardens

The Waste Tax for offices and companies is calculated based on the following elements:

1)  category to which the activity belongs which is carried out in the area in question or in the premises

2)  square meters of the room and the outdoor area intended for business/commercial activities

What are the factors to consider to carry out a correct calculation of the Tari?

– Distinction between fixed quota and variable quota

– taxable base of the waste tax, given by the walkable surface of the property including internal walls, pillars and perimeter walls.

What are the basic rules for understanding what the TARI amount to pay is?

To carry out a correct TARI calculation it is essential to consider the following elements, such as:

• surface area in square metres;
• reference period;
• family unit;
• fixed fee, which is calculated by multiplying the square meters of the real estate unit by the number of people who occupy it.
• variable portion, aimed at covering service costs for waste collection, transport and disposal.
• provincial share 5%.

For non-resident taxpayers the number of occupants is calculated as follows:

• 1 occupant: rooms up to 45 m2;
• 2 occupants: rooms up to 60 m2;
• 3 occupants: rooms up to 75 m2;
• 4 occupants: rooms over 76 m2.

The Tari calculation is carried out based on the quantity of waste produced presumptively established by municipal resolutions.

Deadlines, payment method and discounts

The waste tax can be paid via postal payment slip, MAV and pre-compiled F24 (code 3944).

If you have a low income, you can request a reduction in the amount to be paid from the Municipality of Residence or a waste tax exemption (TARI BONUS 2020).

For the year 2020 only, in consideration of the exceptional health emergency situation and the consequent effects on economic activities, a reduction has been established in the variable part of the tax for non-domestic users who, due to the health emergency linked to the spread of the Covid-19 Virus, have been forced to suspend their activity or carry it out in a reduced form also following the national and regional provisions which have ordered their partial or total suspension or who have suffered a contraction in activities and consumption, as indicated in the art. 6 bis of the TARI regulation

In detail: the City Council, on 9 March 2020, decided to extend the TARI payment deadlines for citizens and businesses.

The payment of Tari for 2020 has been postponed

With subsequent resolutions of 11 May 2020 and 6 July 2020, the City Council provided for the extension of the terms of payment of the TARI bills for the year 2020. The objective is to adopt measures to provide economic support for families, workers and businesses suffering negative economic consequences in the face of the health emergency linked to the Covid-19 epidemic.

The City Council, on 28 September 2020, resolved to extend the deadline for the second installment of the TARI, for non-domestic users, to 10 December 2020, making it coincide with the third and final instalment. For domestic users, payment of the third installment has been set for December 10th.

TARI deadlines for DOMESTIC users

1st installment due March 16th - new deadline June 30th

2nd installment due 16 July - new due 30 September

3rd installment due due November 16th - new due date December 10th

TARI deadlines for NON-DOMESTIC users

1st installment due March 16th - new deadline June 30th

2nd installment due 16 July - new due 10 December

3rd installment due due November 16th - new due date December 10th