TASI TAX FREQUENTLY ASKED QUESTIONS
NSA Naples, Italy Housing Service Center 081-568-4466 A new 2014 Italian tax makes residents and homeowners of economy housing responsible to pay a TASI (Tassa Servizi Indivisibili) based on the real estate value of the property. The rate of this tax is established by each municipality and is based on property value. Similarly, the percentage to be paid by residents is established by each municipality and can be up to 30 percent of the total TASI. A resident’s portion of the TASI should be in the range of 60-150 euro per year. Community members, assisted by Housing as needed, must talk with their landlords to get the Italian Tax Form F-24. Once properly filled in, TASI forms are then paid at local banks and post offices. For your convenience, below are responses to frequently asked questions. What is the TASI Tax? The TASI Tax is a new tax in 2014 collected by some Italian municipalities. The tax money is to be used for street lighting, street cleaning, grounds maintenance and security. U.S. service members, dependents, government employees and contractors living on the Italian economy are NOT exempt from this tax. Is the TASI Tax reimbursable? The TASI Tax is not reimbursable. Personnel receiving Overseas Housing Allowance (OHA) should include this expense in the annual survey used to determine OHA. Personnel receiving Living Quarters Allowance (LQA) should keep their paperwork and use it when reconciling their LQA. The TASI Tax is unrelated to Overseas Cost of Living Allowance (COLA) and the Move-In Housing Allowance (MIHA). Do we have to pay it? Yes, if your municipality is levying the charge, U.S. personnel are subject to taxes for services rendered (NATO SOFA Article IX, Paragraph 8). Personnel who occupied their current off-base domicile July 1, 2014 or later will pay their TASI in 2015. How much is it? The cost varies by municipality and not all impose the tax. The TASI Tax can be up to 30 percent of the property tax, which should be in the range of 60- 150 euros annually. How is it paid? Landlords should provide renters with a form F-24 (for detailed information, visit the Housing Service Center). Community members need to pay the TASI Tax at an Italian post office or at any Italian bank. The tax is due twice per year, in June and December.
For questions or additional help coordinating with landlords, contact Housing at DSN 629-4466 or 081-811-4466.