Calculating TARI 2020: what’s changing in Italy’s main cities?

All you need to know about TARI 2020 benefits and reductions.
5 min read
The COVID-19 pandemic, as we’ve all experienced, has caused visible effects in the different areas of our daily life. And due to the extreme uncertainty it’s triggered, public tax payments have also been modified to accommodate those most affected by this extraordinary situation. Are you currently in the process of calculating the TARI tax for 2020? This article takes a closer look at how Italy’s larger cities are dealing with the municipal waste disposal tax.

How do I calculate the TARI 2020?

ARERA (Italian Regulatory Authority for Energy, Networks and Environment) had planned a TARI reform for 2020, which was then made experimental for this year and postponed to January 2021. As a result, this gave municipalities the freedom to choose between current methods and new ones in estimating taxes for this year. In most cases, the TARI 2020 continued being calculated using the current method—based on the sum of the following rates:
  • Fixed rate: determined by multiplying the square meters of property (i.e. the floor area including internal walls, pillars and perimeter walls included in registry data) by the rate corresponding to the number of occupants. This rate, determined by the municipality, relates to the number of family members.
  • Variable rate: this fee covers the service costs for waste collection, transport, and disposal. The variable rate is also based on the quantity of waste presumably produced by a family unit, made up of a certain number of people.
For non-domestic users, the TARI calculation follows the same system, consisting of a fixed and a variable rate, based on a calculation of property area and the type of activity carried out.

In short, what has changed?

Due to the COVID-19 emergency, ARERA asked local authorities for some flexibility in collecting the TARI payment for 2020. Many institutions have therefore postponed deadlines for payment, most often by deferring them over a longer period. Some municipalities and waste collection and disposal service operators have also applied a discount for both domestic and non-domestic users. The goal is to then recover the amount in three years time.

Calculating TARI 2020: deadlines

TARI 2020 in Milan

The Municipality of Milan extended the payment of TARI 2020—which until last year could be divided into two installments—into four installments:
  • First installment: due September 15.
  • Second installment: due October 15.
  • Third installment (or single installment): due November 15.
  • Fourth installment: due December 15.

TARI 2020 in Bologna

The city council has ordered the postponement of the TARI payment from May 18 to September 30. In addition, it has made 10 million euro available to discount the rates for commercial and production activities most affected by the closure:
  • 25% for businesses such as florists/flower growers and retailers.
  • 40% for activities such as associations, workshops, and artisanal activities (hairdressers, beauticians, etc.)
  • 50% for activities such as travel agencies, nightclubs, and bars.

TARI 2020 in Naples

The terms for TARI payments have been postponed to October 30 and the municipality also offers the possibility to pay the tax in 4 installments:
  • First installment (or single installment): due 30 September.
  • Second installment: due October 30.
  • Third installment: due November 30.
  • Fourth installment: due January 29, 2021.

TARI 2020 in Torino

Palazzo Civico has implemented some benefits for businesses, offering a 25% discount for activities such as hotels, bars, cinemas, and shops. It also postponed deadlines for TARI advance payment from April to July, according to the following deadlines:
  • First installment: due July 10.
  • Second installment: due August 5.
  • Third installment: due September 4.
  • Single installment: due December 9.

TARI 2020 in Florence

The TARI payment was postponed for two months, from April 30 to June 30. For non-domestic users whose activity has been suspended by law, decrees, regional, or municipal measures, the first installment of the TARI 2020 advance payment can be paid by December 2, 2020—without penalties or interest.

TARI 2020 in Palermo

For domestic users, the payment was postponed to May 31, with the possibility of submitting an application for a further postponement to July 15 in the event of “objective economic and financial difficulty.” In addition, a proposal was submitted to increase the TARI discount up to 59% for non-domestic users who have been forced to suspend their activity due to the emergency.

TARI 2020 in Rome

The delivery of bills for the TARI 2020 has been postponed for a few months:
  • Taxes relating to the first half of the year are due on September 30.
  • Taxes relating to the second half of the year are due on December 31.
Furthermore, issuing assessment notices, tax injunctions, and payment notices were suspended until September 30, 2020—special cases excluded. The payment terms for TARI installments due from March 1 to June 30, 2020—for notices and injunctions already sent or notified, and for installment plans already agreed—are also suspended until September 30, 2020.

TARI payment with N26

Do you live in Milan, Rome, Palermo or Florence? And did you know that you can pay the TARI advance payment for 2020 also using the PagoPA payment system or by bill? It's simple and convenient, all thanks to your N26 bank account. Just open your N26 app, go to “Actions,” then click on “Send money” and select “Other Payments.” In the menu, choose your preferred payment method from PagoPA and postal bill options. The process will direct you to the service provider’s site, from which you can complete the transaction in a few steps—and of course, directly from your smartphone. Managing your payments in Italy is hassle-free with N26!

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