Tax incentives and purchase support in Sardinia

Several tax regimes and public programmes can be relevant to someone buying a home in Sardinia or moving there. None of them applies automatically: each is an option tied to conditions — on the person, on the municipality, on the property and on deadlines — and each is decided by the competent authority, not by this portal. This page describes the regional picture as of August 2026: the flat-rate tax regime for holders of foreign pensions, the Region's contribution for buying and renovating a first home in small municipalities, and the reality behind municipal one-euro-house offers.

This page is the regional half of the tax picture. For the national taxes on buying and owning — registration tax, IMU and the related charges — see the guide taxes and IMU on Sicily Real Estate, which applies to Sardinia as well: those rules are national law.

The 7% regime for foreign pensioners (art. 24-ter TUIR)

Article 24-ter of the Italian income-tax code (TUIR, D.P.R. 917/1986) allows holders of foreign-source pension income who transfer their tax residence to a qualifying municipality in one of eight southern regions — Sardinia among them, alongside Sicily, Calabria, Campania, Basilicata, Abruzzo, Molise and Puglia — to opt for a substitute tax of 7% on income produced abroad, calculated on a flat-rate basis. It is an option to be exercised, with formal conditions, not a status that follows from the move itself.

The main conditions set by the law are:

• The municipality of new residence may have no more than 30,000 inhabitants. This cap has applied since 7 April 2026; before that date it was 20,000, and much older material still quotes the lower figure.
• The person must not have been tax-resident in Italy in the five tax periods preceding the move, and must move from a country with an administrative-cooperation agreement with Italy in force.
• The option is valid for the first nine tax periods after the one in which it takes effect; it is not open-ended.

Whether an individual case qualifies — which pension income counts, how the option is exercised, what happens if a condition lapses — is a matter for the Agenzia delle Entrate's published rules and for a commercialista. Terra Mia Immobiliare gives no tax advice and does not assess eligibility.

The Region's contribution for first homes in small municipalities

As part of its anti-depopulation measures, the Autonomous Region of Sardinia ran a programme called "Acquisto e ristrutturazione" for the 2022–2025 phase. It granted non-repayable contributions of up to 15,000 euros per beneficiary, capped at 50% of the planned expense, for buying or renovating a first home in a Sardinian municipality with fewer than 3,000 inhabitants (guidelines: regional deliberation DGR n. 19/48 of 1 June 2023).

The contribution came with binding obligations: beneficiaries had to keep their residence in the property for five years from the final payment. Applications did not go to the Region but ran through selection calls (bandi) issued by the individual municipalities — whether a given municipality issued a call, and whether it is still accepting applications, can only be established with that municipality.

A follow-on phase, "Acquisto e ristrutturazione (dal 2026)", widens eligibility to municipalities with up to 5,000 inhabitants; its legal basis is regional law L.R. 3/2022, art. 13, comma 2, lettera b). As of August 2026 the Region had published neither amounts nor procedures for this phase — the conditions of the 2022–2025 phase cannot simply be assumed to carry over.

National renovation incentives exist independently of this regional measure; they are described in the guide renovation incentives on Sicily Real Estate and follow their own rules and deadlines.

The authoritative sources for this measure are the Regione Sardegna's pages on the anti-depopulation measures and the call published by the individual municipality. Terra Mia Immobiliare does not track municipal calls and cannot say whether funds are available in a given place.

One-euro houses: a municipal scheme, not a price tag

Offers advertised as "one-euro houses" are, where they exist, initiatives of individual municipalities: the symbolic price is tied to binding obligations that each municipality defines in its own rules — typically a commitment to renovate within set deadlines, financial guarantees and sanctions if the commitments are not met. The real cost of such a property is determined by those obligations and by the renovation, not by the symbolic purchase price.

Terra Mia Immobiliare maintains no list of such schemes and does not verify them. Whether a Sardinian municipality currently runs one, and on what conditions, can only be established from that municipality's own published rules — and the obligations should be assessed with a professional before any commitment, exactly as with any other purchase.

Where to verify, and where this portal's competence ends

Each regime on this page has one authoritative source: the Agenzia delle Entrate for the art. 24-ter regime, the Regione Sardegna for the first-home contribution, and the individual municipality for its calls and for any one-euro scheme. All figures on this page carry the date they refer to and can change; before any decision they should be re-checked against those sources.

Terra Mia Immobiliare operates a listing platform: it publishes listings and forwards inquiries. It gives no tax, legal or financial advice, and it does not assess whether a person or a property qualifies for any of the regimes described here — that assessment belongs to a commercialista, and the purchase itself to a notary.

Frequently asked questions

Does the 7% regime apply automatically after moving to Sardinia?

No. It is an option that must be exercised and that depends on conditions: foreign-source pension income, a municipality of no more than 30,000 inhabitants (cap in force since 7 April 2026), no Italian tax residence in the five preceding tax periods, and a move from a country with an administrative-cooperation agreement in force. It lasts nine tax periods. Whether a specific case qualifies is for the Agenzia delle Entrate's rules and a commercialista.

Can the 15,000-euro regional contribution still be applied for?

The figures of up to 15,000 euros and a maximum of 50% of the expense belong to the 2022–2025 phase of the programme, which ran through municipal calls in municipalities with fewer than 3,000 inhabitants. For the phase from 2026 the Region has widened eligibility to municipalities of up to 5,000 inhabitants but had, as of August 2026, published neither amounts nor procedures. Whether an application is currently possible in a specific municipality can only be answered by that municipality.

Is a one-euro house really a house for one euro?

The symbolic price is only one part of a municipal scheme. The binding part is the obligations — renovation within deadlines, guarantees, sanctions — which each municipality sets in its own rules and which determine the real cost. Such offers are not listings on this portal and are not verified by it; the municipality's published rules are the only reliable source.

Anyone weighing these regimes against a concrete property will find the current listings under properties in Sardinia; owners and local agencies who want to reach international buyers can list a property on Terra Mia Immobiliare.