Institutional portal - Municipality of Milan

There are two types of Tari:

1. Rates for domestic users
   - relating to homes, garages, cellars, parking spaces, etc.
2. Tariffs for non-domestic users
   - relating to commercial, industrial, artisanal, professional activities, public structures, non-profit organisations, hospitals, sports facilities, etc.

Both users enjoy reductions and discounts.

For both types, the Tari is made up of a fixed and a variable fee.

The Tefa surcharge is then applied, equal to 5% of the tax, due to the Metropolitan City of Milan for the exercise of environmental protection, protection and hygiene functions. The total amount of the notice already includes this fee, which is paid directly to the Metropolitan City without any other payment from taxpayers.

Household utilities

• The fixed portion of the tariff for domestic users is determined by applying the tariffs per unit of surface area, based on the number of occupants, to the surface area of ​​the accommodation and the rooms that form part of it.
• the variable portion of the tariff for domestic users is determined in relation to the number of occupants.

For the calculation of the amount due, the Tari takes into consideration:

• the square footage of the property or area
• the cadastral data of the property
• the use of the property: home, office, shop, etc.
• in the case of domestic users, the number of occupants

Any change regarding the areas listed affects the total amount and must be communicated by sending a declaration to the Municipality.

The 2023 Tari calculation is carried out on the basis of the tariffs approved with resolution of the City Council no. 31 of 29 May 2023. 
 

Facilities

The amount takes into account the discounts applied automatically. 

For information on discounts visit:

• Tari concessions and reimbursements for domestic users
• Tari concessions for non-domestic users

Tari is not paid on:

• rooms with a height of less than 1,5 m.
• technical rooms (electrical cabins, lift shafts, meter rooms, etc.)
• balconies and uncovered terraces
• uncovered parking spaces
• gardens and parks
• condominium common areas that are not held or occupied exclusively.

Furthermore, it is possible to ask for theexemption for empty premises if the property remains available, i.e. it is unoccupied, it is unfurnished and has water, gas, electricity and telephone utilities disconnected. 

To submit Tari declarations visit:

• Declarations for domestic users
• Declarations for non-domestic users

By main residence we mean the real estate unit in which the owner or user and his family unit usually live and are registered.

The concessions for the main residence and related appurtenances in relation to the family unit apply to a single property. Those who have their registered residence in different properties located in the municipal area must choose which of the two homes is to be considered their main residence for tax purposes. Typical in this sense is the situation of separated spouses.

By appurtenances of the main residence we mean properties classified in the cadastral categories C2, C6, C7: attics, cellars, garages, parking spaces, sheds.

Only one unit is considered to belong to the main residence for each of the cadastral categories indicated, even if registered in the land register together with the unit for residential use.