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We all know what the TARI is, the tax on waste collection and disposal. What is perhaps less clear to us is how to calculate and pay it. The TARI for a single person varies based on the municipality and the size of the home, with average costs between 100 and 150 euros per year. Fortunately, compared to the past, since 2021 the mechanisms for calculating and paying the TARI have become much clearer. Let's see how the Tari is calculated, where it is paid and who is responsible for it.
Tari: when and where to pay
To find out when to pay the Tari, the website or information desk of your municipality of residence are certainly the most reliable source, given that there is no real deadline at the national level.
In general, however, most municipalities divide the payment of the Tari into three installments, each with an indicative deadline:
- the first installment by the end of April;
- the second installment by the end of July;
- the final balance by the end of December.
Much clearer, however, is how to pay the Tari online or in person. You can in fact choose between three different payment methods:
- form f24, in which the TARI corresponds to the tax code 3944;
- postal slip;
- MAV
But where do you pay the TARI? Practically at any bank or post office counter, at authorized ATMs and – with the form f24 or home banking – even online.
Who is responsible for paying the TARI, the tenant or the owner?
Determining who pays the TARI, when tenants and owners are involved, is quite simple: as established by the Law Stability Law of 2014, depends on the length of the lease.
In the case of contracts with a duration of less than 6 months, payment is due to the owner of the property, who can however legitimately include a flat rate in the rent to cover the Tari. For all contracts with a duration of more than 6 months, the tenant is instead responsible for the waste tax.
How to calculate the Tari
For 2022, the same rules introduced in 2021 on how to calculate the Tari and on the new municipal tariffs (now more homogeneous) apply. In fact, the resolution of the ARERA (the Regulatory Authority for Energy, Networks and the Environment) of November 24, 2020 has not only restricted the services that can be included in the Urban Waste Tax, but also established limits on municipal rates and required public bodies to be more transparent regarding the calculation of the tax and the payment methods.
To understand how to calculate the 2021 Tari, you must take into consideration several factors:
- the surface area of the property;
- the reference period;
- the number of members of the family unit;
- a fixed quota;
- a variable quota;
- a provincial quota (5%).
Calculating the fixed quota is very simple: just multiply the number of occupants or members of your family by the square meters of the property's surface area.
If no one lives in your property, the number of occupants is estimated based on the square meters of your accommodation:
Meters squares of accommodation Estimate of occupants for TARI calculation Up to 45 m2 1 occupant Up to 60 m2 2 occupants Up to 75 m2 3 occupants Over 76 m2 4 occupants
Finally, to find out how the variable portion of the Tari is calculated, your municipality's website will be useful again: here you will find the precise rate to multiply by the estimate of the volume of waste produced based on the size of your family unit.
Let's take an example.
If you live with another person in a 120 m2 apartment square meters in Bologna (variable rate: €2.72/l), the total cost of the Tari for the entire year (from January 1st to December 31st) will be €254.86. From this amount, you may be able to deduct any bonuses (such as those for families with low ISEE) or mandatory and optional reductions, which you will always find on your municipality's website.
In short, the calculation of the Tari involves many variables and rates that vary from municipality to municipality. If you're thinking of moving, don't forget to check out the Tari rates for your new municipality to get an idea of the annual expense you'll face – but above all, don't miss the many proposals for properties for sale on our website!
