Every Sicilian town under 5,000 residents (2026 ISTAT data)
Buy a home in a Sicilian comune with fewer than 5,000 residents and the new-resident tax refund rises from 50% to 60%. All 214 qualifying towns, with official ISTAT population figures.
The Sicilian new-resident refund pays back 50% of your Italian income tax. Buy your home — or carry out the qualifying renovation — in a comune with fewer than 5,000 residents, and that becomes 60%.
Nobody had published the list, so we built it from the source: ISTAT’s resident-population dataset, cross-checked against the official register of Italian comuni.
The headline number is larger than most people expect: 214 of Sicily’s 391 comuni qualify — 55% of the island.
How the threshold actually works
Two details in the decree decide whether you clear the line, and both are easy to get wrong.
The reference date moves with you. The population that counts is the ISTAT figure at 31 December of the year before you transfer your fiscal domicile to Sicily. Move in 2026 and the relevant snapshot is the end of 2025 — the figures in this page. Move in 2027 and a different, later snapshot applies. A town’s population on its own website, or on Wikipedia today, is not the test.
This is not academic. Linguaglossa, on Etna’s northern slope, sat at 5,035 residents a year earlier and 4,987 at the end of 2025. It crossed the line in a single year. For a 2026 mover it qualifies; a year earlier it would not have.
It’s the property that must be in the small comune, together with your fiscal domicile — not merely where you sleep. The rate follows the purchase or the renovation.
A caveat we’d rather state plainly: the 1 January 2026 figures published by ISTAT are estimates (stime) until the definitive series is released. For towns within a few dozen residents of the threshold, treat the number here as a strong indication, not as proof, and ask your notary to verify the official figure for your specific year before you sign anything.
We’ve flagged with ⚠️ the three towns sitting within 200 residents of the cut-off — San Vito Lo Capo (4,865), Centuripe (4,981) and Linguaglossa (4,987). These are exactly the places where a definitive revision could cost you ten percentage points.
Just on the wrong side, and worth knowing about: Grotte (5,044), Calatabiano (5,145), Piana degli Albanesi (5,171), Sambuca di Sicilia (5,202), Camporotondo Etneo (5,208) and Custonaci (5,234). Close, but not qualifying.
What ten points is actually worth
Concretely, on the refund you’d get anyway:
| Gross income | Refund at 50% | Refund at 60% | Extra over 3 years |
|---|---|---|---|
| €40,000 | €5,320/yr | €6,384/yr | €3,192 |
| €60,000 | €9,220/yr | €11,064/yr | €5,532 |
| €80,000 | €13,520/yr | €16,224/yr | €8,112 |
| €120,000 | €22,120/yr | €26,544/yr | €13,272 |
Real money — but smaller than the gap in property prices, services and rental potential between an inland village and a coastal town. Our advice hasn’t changed: choose the place you want to live in, and treat the extra ten points as a tiebreaker.
There is one genuinely strategic angle, though. The decree accepts renovation of a property you already own as an alternative to buying. Inland comuni are where Sicily’s cheap housing stock is — the same towns behind the “€1 house” headlines. Buying a modest inland property and restoring it can satisfy the condition for far less capital than a coastal apartment, and pay 60%.
Where the small towns are
Messina province dominates, with 88 qualifying comuni — the Nebrodi and Peloritani mountains are emptying out fastest. Palermo follows with 50, mostly in the Madonie. Ragusa, by contrast, has just two: the south-east is comparatively urbanised.
| Province | Qualifying comuni |
|---|---|
| Messina | 88 |
| Palermo | 50 |
| Agrigento | 21 |
| Catania | 17 |
| Caltanissetta | 13 |
| Enna | 10 |
| Trapani | 8 |
| Siracusa | 5 |
| Ragusa | 2 |
The complete list
All 214 comuni below 5,000 residents at 1 January 2026, grouped by province and sorted from smallest. ⚠️ marks towns within 200 residents of the threshold.
Messina — 88 comuni
| Comune | Residents |
|---|---|
| Roccafiorita | 154 |
| Gallodoro | 320 |
| Floresta | 458 |
| Mandanici | 468 |
| Condrò | 501 |
| Mongiuffi Melia | 506 |
| Frazzanò | 524 |
| Roccella Valdemone | 532 |
| Malvagna | 575 |
| Alì | 596 |
| Basicò | 614 |
| Motta d’Affermo | 646 |
| Leni | 669 |
| Casalvecchio Siculo | 675 |
| Moio Alcantara | 679 |
| Limina | 703 |
| Tripi | 704 |
| Reitano | 705 |
| Motta Camastra | 762 |
| Antillo | 773 |
| Raccuja | 839 |
| Ucria | 841 |
| Mirto | 852 |
| Santa Domenica Vittoria | 861 |
| Santa Marina Salina | 877 |
| Forza d’Agrò | 902 |
| Roccavaldina | 965 |
| Malfa | 1,003 |
| Novara di Sicilia | 1,045 |
| Fondachelli-Fantina | 1,058 |
| Castelmola | 1,071 |
| Pagliara | 1,100 |
| San Salvatore di Fitalia | 1,103 |
| Militello Rosmarino | 1,168 |
| San Teodoro | 1,185 |
| Pettineo | 1,222 |
| Valdina | 1,246 |
| Fiumedinisi | 1,250 |
| Longi | 1,251 |
| Ficarra | 1,267 |
| Montagnareale | 1,342 |
| Castel di Lucio | 1,355 |
| Mazzarrà Sant’Andrea | 1,405 |
| Graniti | 1,434 |
| Itala | 1,491 |
| Gualtieri Sicaminò | 1,508 |
| Librizzi | 1,535 |
| Sant’Alessio Siculo | 1,542 |
| Alcara li Fusi | 1,589 |
| Savoca | 1,749 |
| San Marco d’Alunzio | 1,775 |
| Scaletta Zanclea | 1,861 |
| Rodì Milici | 1,938 |
| Cesarò | 2,060 |
| Montalbano Elicona | 2,072 |
| Galati Mamertino | 2,108 |
| Oliveri | 2,226 |
| Castroreale | 2,231 |
| Alì Terme | 2,317 |
| Monforte San Giorgio | 2,390 |
| Merì | 2,394 |
| Sinagra | 2,418 |
| Tusa | 2,480 |
| San Pier Niceto | 2,518 |
| San Piero Patti | 2,535 |
| Sant’Angelo di Brolo | 2,625 |
| Capizzi | 2,707 |
| Castell’Umberto | 2,731 |
| Falcone | 2,826 |
| Caronia | 2,917 |
| Letojanni | 2,979 |
| Gaggi | 3,094 |
| San Fratello | 3,159 |
| Furci Siculo | 3,245 |
| Naso | 3,344 |
| Nizza di Sicilia | 3,488 |
| Francavilla di Sicilia | 3,498 |
| Saponara | 3,620 |
| Piraino | 3,724 |
| Venetico | 3,961 |
| Roccalumera | 4,143 |
| Mistretta | 4,150 |
| Furnari | 4,246 |
| Santo Stefano di Camastra | 4,325 |
| Santa Lucia del Mela | 4,342 |
| Capri Leone | 4,401 |
| Torrenova | 4,483 |
| Spadafora | 4,602 |
Palermo — 50 comuni
| Comune | Residents |
|---|---|
| Sclafani Bagni | 344 |
| Campofelice di Fitalia | 411 |
| Scillato | 564 |
| Blufi | 822 |
| Gratteri | 853 |
| Cefalà Diana | 962 |
| Godrano | 981 |
| Aliminusa | 1,005 |
| Santa Cristina Gela | 1,006 |
| Campofiorito | 1,113 |
| Bompietro | 1,140 |
| San Mauro Castelverde | 1,279 |
| Roccamena | 1,283 |
| Ustica | 1,323 |
| Isnello | 1,393 |
| Contessa Entellina | 1,437 |
| Giuliana | 1,626 |
| Geraci Siculo | 1,636 |
| Palazzo Adriano | 1,694 |
| Ventimiglia di Sicilia | 1,708 |
| Alimena | 1,822 |
| Baucina | 1,838 |
| Roccapalumba | 2,119 |
| Giardinello | 2,229 |
| Vicari | 2,347 |
| Petralia Sottana | 2,349 |
| Chiusa Sclafani | 2,378 |
| Sciara | 2,424 |
| Mezzojuso | 2,499 |
| Castronovo di Sicilia | 2,729 |
| Montemaggiore Belsito | 2,745 |
| Polizzi Generosa | 2,745 |
| Petralia Soprana | 2,807 |
| Pollina | 2,807 |
| Camporeale | 2,842 |
| Castellana Sicula | 2,885 |
| Valledolmo | 3,051 |
| Villafrati | 3,064 |
| Alia | 3,138 |
| Trappeto | 3,143 |
| Ciminna | 3,319 |
| Caltavuturo | 3,323 |
| Collesano | 3,609 |
| Lascari | 3,769 |
| Bisacquino | 3,938 |
| Prizzi | 3,999 |
| Bolognetta | 4,074 |
| Torretta | 4,440 |
| Cerda | 4,771 |
| San Cipirello | 4,787 |
Agrigento — 21 comuni
| Comune | Residents |
|---|---|
| Comitini | 919 |
| Joppolo Giancaxio | 1,064 |
| Sant’Angelo Muxaro | 1,119 |
| Calamonaci | 1,127 |
| Villafranca Sicula | 1,295 |
| Lucca Sicula | 1,700 |
| Camastra | 1,973 |
| Santa Elisabetta | 2,208 |
| Alessandria della Rocca | 2,301 |
| Montallegro | 2,342 |
| Burgio | 2,409 |
| Castrofilippo | 2,557 |
| Montevago | 2,679 |
| San Biagio Platani | 2,744 |
| Cianciana | 2,971 |
| Bivona | 3,000 |
| Caltabellotta | 3,065 |
| Cattolica Eraclea | 3,232 |
| Santo Stefano Quisquina | 3,854 |
| Siculiana | 4,187 |
| Realmonte | 4,368 |
Catania — 17 comuni
| Comune | Residents |
|---|---|
| Milo | 1,017 |
| Sant’Alfio | 1,521 |
| San Cono | 2,363 |
| Raddusa | 2,751 |
| Licodia Eubea | 2,762 |
| San Michele di Ganzaria | 2,807 |
| Castiglione di Sicilia | 2,832 |
| Maletto | 3,522 |
| Aci Bonaccorsi | 3,559 |
| Maniace | 3,739 |
| Piedimonte Etneo | 3,865 |
| Mazzarrone | 4,010 |
| Mirabella Imbaccari | 4,132 |
| Castel di Iudica | 4,163 |
| Mineo | 4,345 |
| Ragalna | 4,396 |
| Linguaglossa ⚠️ | 4,987 |
Caltanissetta — 13 comuni
| Comune | Residents |
|---|---|
| Bompensiere | 468 |
| Acquaviva Platani | 819 |
| Sutera | 1,096 |
| Montedoro | 1,320 |
| Villalba | 1,343 |
| Marianopoli | 1,505 |
| Resuttano | 1,687 |
| Campofranco | 2,512 |
| Milena | 2,599 |
| Vallelunga Pratameno | 3,003 |
| Delia | 3,851 |
| Butera | 4,053 |
| Santa Caterina Villarmosa | 4,421 |
Enna — 10 comuni
| Comune | Residents |
|---|---|
| Sperlinga | 639 |
| Cerami | 1,867 |
| Nissoria | 2,781 |
| Gagliano Castelferrato | 3,111 |
| Calascibetta | 3,948 |
| Aidone | 4,205 |
| Villarosa | 4,271 |
| Catenanuova | 4,458 |
| Assoro | 4,749 |
| Centuripe ⚠️ | 4,981 |
Trapani — 8 comuni
| Comune | Residents |
|---|---|
| Poggioreale | 1,272 |
| Salaparuta | 1,560 |
| Vita | 1,710 |
| Buseto Palizzolo | 2,727 |
| Gibellina | 3,636 |
| Favignana | 4,540 |
| Santa Ninfa | 4,713 |
| San Vito Lo Capo ⚠️ | 4,865 |
Siracusa — 5 comuni
| Comune | Residents |
|---|---|
| Cassaro | 721 |
| Buscemi | 935 |
| Buccheri | 1,692 |
| Ferla | 2,219 |
| Portopalo di Capo Passero | 3,890 |
Ragusa — 2 comuni
| Comune | Residents |
|---|---|
| Monterosso Almo | 2,705 |
| Giarratana | 2,994 |
Sources. Population: ISTAT, Popolazione residente per età e sesso al 1° gennaio 2026 (POSAS, estimated series). Administrative boundaries and province assignments: ISTAT, Elenco dei comuni italiani. Both retrieved 16 August 2026. Where a comune’s name differs between registers we use the official Italian denomination.
This page is information, not advice. Population figures for the year relevant to your own move must be verified before you commit to a purchase — your notary can confirm the official figure.