The TARI (Tassa sui Rifiuti) is the mandatory municipal tax for waste collection, transport, and disposal services in the Municipality of Milan. Established by Law No. 147 of December 27, 2013, it applies to anyone who owns or occupies spaces capable of producing urban waste. The tax is divided into domestic and non-domestic categories, with rates based on surface area, number of occupants, and waste production potential. In 2024, Milan families pay an average of €212 annually, with rates approved by the City Council and regulated by ARERA (Italian Regulatory Authority for Energy, Networks and Environment). The tax includes a fixed quota, variable quota, and additional contributions including a 5% TEFA levy for the Metropolitan City of Milan.

TARI Milano - Tassa sui Rifiuti: Complete Overview

Overview

The TARI (Tassa sui Rifiuti) is the municipal waste tax implemented by the Municipality of Milan for the collection, transport, and disposal of urban waste. Established by Law No. 147 of December 27, 2013, this mandatory tax applies to all individuals and entities that own or occupy premises or open areas capable of producing urban waste within Milan's municipal boundaries.

The tax represents a critical revenue stream for the municipality's waste management services, covering the operational costs of collection, transport, treatment, and disposal of urban waste. The TARI system is regulated both at the national level by ARERA (Autorità di Regolazione per Energia Reti e Ambiente) and locally through municipal council deliberations.

Key Details

Tax Structure and Categories

The TARI is organized into two main user categories:

Domestic Users (Utenze Domestiche): This includes residential properties such as apartments, houses, garages, cellars, and residential appurtenances. The calculation takes into account the property's surface area, cadastral data, and the number of household occupants.

Non-Domestic Users (Utenze Non Domestiche): This encompasses commercial, industrial, professional, and productive activities of various types.

Rate Components

For both categories, the tax comprises several components:

• Fixed Quota: Based on the property's surface area and type
• Variable Quota: Correlated to the number of occupants (domestic) or potential waste production (non-domestic)
• TEFA Surcharge: 5% levy destined for the Metropolitan City of Milan
• ARERA Equalization Components (introduced 2024):
  • UR1 Quota: €0.10 per user, designated for marine waste management
  • UR2 Quota: €1.50 per user, for calamitous events

2024 Rates and Increases

In 2024, Milan's TARI experienced a 3.6% increase for domestic users, approved by the City Council in late April. Key factors driving this increase include:

• Overall service cost increase of approximately €6 million
• Reversal in the proportion between domestic and non-domestic users compared to 2023

Average annual payment for Milan families in 2024: €212

Despite the increase, 2024 rates remain equivalent to 2022 levels and below pre-pandemic 2019 rates, thanks to reductions applied in 2022 and 2023 and the addition of approximately 50,000 new users.

Non-domestic users saw a 0.5% reduction in 2024.

2025 Rates

Rates for 2025 were approved through City Council Resolution No. 32 of April 28, 2025.

Reductions and Benefits

Automatic Domestic User Reductions:

• 25% reduction on variable portion: For households with 4+ members in properties up to 120 m²
• 10% reduction (max €15): For families with minors or members over 75 years old
• 15% reduction (max €15): For single individuals over 75 years old
• 25% reduction for under-30s (2024): New benefit for properties up to 100 m² where all residents are under 30

Non-Domestic User Reductions:

• 15% reduction: For neighborhood bookstores registered in the municipal registry (from 2025)
• Exemptions: For empty and unused premises
• De-taxation: For surface areas designated for special waste production
• Specific reductions: For non-profit organizations and innovative startups

Exemptions

TARI is not due for:

• Spaces with height less than 1.5 meters
• Technical rooms (heating plants, elevator shafts, etc.)
• Uncovered balconies and terraces
• Uncovered parking spaces
• Private gardens and green areas
• Common condominium areas

Payment Methods

Primary Payment System: All TARI payments must be made exclusively through pagoPA using codes indicated in the payment notice. F24, MAV, or postal payment slips are explicitly prohibited.

2024 Installment Schedule (modified by ARERA to reduce year-end burden):

• First installment (deposit): Notice sent late May/early June, due July 10
• Second installment (balance): Notice sent October/November, due December 6, 2024
• Single annual payment: Available as alternative to installments

Direct Debit (SDD): Taxpayers can authorize automatic bank account debit. 2025 calendar:

• Requests by March 28, 2025: Debit from 2025 TARI deposit
• Requests March 29 - September 5, 2025: Debit for 2025 TARI balance only
• Later requests: Debit starting 2026

Foreign Payments: Bank transfer to Intesa Sanpaolo account:

• IBAN: IT15V0306901783100000300001
• BIC: BCITITMM
• Receipt must be sent to: ele.riscopagamenti@comune.milano.it

History

The TARI was established nationally through Law No. 147 of December 27, 2013, replacing previous waste taxation systems. In Milan, the tax has evolved through annual City Council deliberations that set rates and approve local regulations.

The municipality has progressively refined the tax structure to balance cost recovery with social equity, introducing various reductions for vulnerable populations and specific categories. The 2024 introduction of the under-30 reduction represents the latest evolution in this social policy approach.

Recent Rate Evolution

• 2019: Pre-pandemic baseline rates
• 2022-2023: Significant reductions applied
• 2024: 3.6% increase for domestic users, 0.5% reduction for non-domestic; rates equivalent to 2022 and below 2019 levels
• 2025: New rates approved in April 2025

Current Status

Service Digitalization

Milan has significantly advanced TARI service digitalization through the Fascicolo del Cittadino (Citizen's Portfolio) platform, which has exceeded 1.3 million registered users and provides access to over 500 municipal services.

2024 Digital Adoption Statistics (out of 715,000+ Milan users):

• 257,000 users: Receive traditional paper bills via mail
• 460,000 users (~2 out of 3 Milanese): Receive TARI notices digitally via email or certified email (PEC)

Environmental and Economic Impact:

• Savings of 3 million sheets of paper
• Reduction of 460,000 envelopes
• Economic savings of approximately €350,000 in printing and postal costs

User Base and Coverage

The TARI system covers over 715,000 users in Milan, with approximately 50,000 new users added in recent years, contributing to the ability to maintain competitive rates despite increasing service costs.

Regulatory Framework

The TARI operates under a multi-layered regulatory framework:

• National Law: Law No. 147 of December 27, 2013
• ARERA Regulations: Standards for service quality and equalization components
• City Council Deliberations: Annual rate approval and local policy decisions
• Municipal Regulations: Local application rules and procedures

Joint Liability: All members of a household are jointly responsible for tax payment under solidarity principles.

Customer Support

The Municipality provides the Info Tributi service for assistance and information. Citizens can:

• Consult their online Fascicolo del Cittadino
• Verify payment deadlines on the dedicated "Avviso di pagamento Tari" page
• Wait for the official payment notice before making any payment

Policy Direction

The current trajectory shows Milan balancing cost recovery with social policy objectives, maintaining digitalization momentum, and adapting to national regulatory requirements from ARERA. The tax structure increasingly reflects environmental policy goals and social equity considerations, with targeted reductions for young people, elderly residents, and large families.