Head to head
Porto Cervo vs Tuscany.
Porto Cervo against Tuscany, both in 🇮🇹 Italy, on tax, residence, cost, and the life. Same model, same year, no brochure.
In short, current to September 2026
- On $1,000,000 of income, Porto Cervo takes an effective 45% and Tuscany takes 45%, an identical effective rate on Patrician's 2026 model.
- Both tax a capital gain on a resident disposal at 26%, so a liquidity event carries the same local charge either way.
- Italy operates a special regime for arriving foreigners: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025). Italy operates: Flat tax for new residents on foreign income under Article 24-bis, a fixed 300,000 euros a year for anyone who becomes resident from 1 January 2026, plus 50,000 euros per family member, for up to 15 years. Earlier entrants keep the 100,000 or 200,000 rate they joined on (2026 Budget Law, Law 199 of 30.12.2025).
- Inheritance, what a child pays: 4% above €1M in Porto Cervo, 4% above €1M in Tuscany.
- Route in: Porto Cervo by Residence by investment, Lump sum residence, Founder & talent. Tuscany by Residence by investment, Lump sum residence, Founder & talent.
- Cost of the life is 130 in Porto Cervo against 80 in Tuscany on Patrician's index where Zurich is 100, and safety 9 against 9 of 10. Both are Patrician editorial indices scored by us, not published statistics.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Porto Cervo (Sardinia) vs Tuscany: tax, residence and cost 2026, patrician.ch/compare/pce-vs-tus/, September 2026.