TARI (Tassa sui Rifiuti)

The annual tax for garbage collection and disposal, charged by the Comune. It is part of the Imposta Unica Comunale (IUC) along with IMU (and formerly TASI) . The TARI is paid by whoever occupies the property (owner or tenant) and is meant to cover costs of urban waste management. It’s usually calculated based on the property’s size (in square meters of floor area) and the number of occupants (for residential) or type of business (for commercial), following local regulations . Each Comune sets its tariffs per m² and per number of residents or category. Bills are typically issued yearly or in installments. For example, a 100 m² apartment with 3 residents might pay a certain amount, while an empty second home often still pays a reduced TARI (some cities discount unoccupied houses). Non-payment can lead to penalties and interest. When buying a house, past unpaid TARI stays with the previous occupant (unlike IMU which follows the property), but in rentals the tenant should pay TARI unless contractually the owner does. It’s important to register with the Comune’s waste office when you move in or out. The TARI has evolved from previous acronyms: TARSU, TIA, TARES, but since 2014 it’s stably TARI. Always check local rules: some places count only superficie calpestabile (usable area) , some automatically assume occupants by area if not declared. It’s not typically a huge tax (a few hundred euros per year for an average flat) but helps fund trash collection, street cleaning, landfills, etc.