With the Resolution 397/2025/R/rif, ARERA has approved the Waste Tariff Methodology for the third regulatory period (MTR-3), which will govern the determination of tariff revenue for the integrated municipal waste management service for the four-year period 2026–2029.
An update that doesn't just represent the continuity of the previous MTR-2, but a decisive step towards a more efficient, transparent and quality-oriented management.

What changes with MTR-3

The new method consolidates the framework introduced in the previous regulatory cycle, but simplifies and strengthens its structure.
The objective is twofold: strengthening the economic and financial sustainability of services and to reward the most virtuous management, capable of improving the quality and transparency of processes.

Among the most significant elements:

• New tariff growth limit, based on three factors alone: inflation (RPI), productivity recovery (X) and a new coefficient K, which unifies quality improvement objectives and changes in the management scope.
• Flexible sharing factor (b), applicable in a range between 0.2 and 0.9, which allows bodies to retain a higher share of revenues from the sale of materials or energy depending on the results of separate collection and recycling.
• Strengthening of plant regulation, with clearer access tariffs and defined transparency requirements for each type of plant.
• New cost components (ANT) for the management of risks and unforeseen events, such as exceptional variations in treatment costs or inflationary dynamics.
• Introduction of a A section on the cost-effectiveness of separate waste collection, which rewards management that can fully cover its operating costs.

The MTR-3 It also works in coordination with the new TICSER (Deliberation 396/2025/R/RIF), which will define the tariff articulation criteria for users from 2028.
In practice, the MTR-3 establishes “how much” should be harvested, the TICSER will define “how to distribute it among the utilities.

TICSER: the new “five-component” tariff structure”

With the TICSER, ARERA is introducing a genuine “five-tier” pricing structure, comprising five components that correspond to the main stages of the urban waste management service.
A paradigm shift aimed at greater transparency for citizens and businesses and to a more precise control of managerial efficiency by local authorities.

The five components are:

• T(DEC) – Urban decorum, relating to street sweeping, washing, and cleaning services, classified as a fixed amount.
• T(ACS) – Service Access, covering the costs for the provision of the service and the infrastructure, which is also fixed.
• (TRAC) – Collection and transport, linked to the collection activities of the different waste fractions, variable portion.
• T(REC) – Treatment and recovery, concerning the processes for the recovery of recyclable materials and energy recovery.
• T(SMAL) – Treatment and disposal, connected to landfill disposal operations or to facilities without energy recovery.

This article aims to reward virtuous behaviour, such as waste separation and recycling, compared to less sustainable practices like landfill disposal.
From an operational perspective, managers will need to adapt management accounting to correctly allocate costs to the five components, prepare Transparent reporting tools and collaborate with local authorities for the integration of the new scheme into Economic-Financial Plans and in PIAOs.
the adoption of TICSER, moreover, will strengthen the traceability of tariff choices and Prevention of corrupt risks, promoting a fairer system and one that is consistent with principles of sustainability and circularity.

The impact for organisations and managers: more rigour, but also more opportunities

The new regulatory framework calls on territorial authorities and managers to a greater accountability.
The simplification of formulas does not translate to fewer constraints, but rather to a more strategic model, which requires technical expertise and economic planning capabilities.
With the MTR-3, every tariff choice will need to be justified by measurable objectives, linked to service quality, cost recovery, and the overall efficiency of the system.

At the same time, the incentive-based approach introduced by ARERA opens up new opportunities Optimisation and development.
Administrations that correctly identify their tax base, update their databases, and plan their Financial Economic Plan (PEF) according to new criteria will not only be able to maintain economic balance, but avoid passing on the increased costs to the public.

Come Sikuel supporta gli enti nella transizione al MTR-3

In the context of the new tariff method, Sikuel supports entities and managers in all phases of analysis, planning and implementation, providing Digital tools and specialist skills to ensure full compliance with ARERA directives and more efficient resource management.

Specifically, The Tariff Module provided in our K-Tarip suite offers support in three main areas:

1. Analysis of the TARI tax base

Through the cross-referencing of cadastral, urban planning, and tax data, we identify surfaces not yet correctly subject to TARI, estimating the Potential capacity for increasing the tax base.
An operation that, within an increasingly binding regulatory framework, represents a strategic lever for service sustainability.

2. Financial and Economic Plan (PEF) Processing

Sosteniamo gli enti nel correct determination of service costs and in the drafting of the PEF in line with the MTR-3 requirements, verifying the eligibility of expenses, the consistency of the data and the correct application of the enhancement, productivity and sharing coefficients.
Every stage is documented and compliant with ARERA standards, to ensure transparency and traceability.

3. Simulation and application of TICSER

In anticipation of the new tariff system coming into effect in 2028, we are assisting Municipalities in the preliminary analysis of the impact of TICSER, through computational simulations and comparative evaluations with the current DPR 158/99 model.
This allows for anticipating tariff dynamics, planning communication with citizens, and preparing for the revision of the municipal regulation.

In short, through data centralisation and validation, automatic generation of plans, and process traceability, the K-Tarip Tariff Module allows Municipalities, Operators and ETCs to oversee each phase in a structured manner compliant with MTR-3, integrating tariff simulation and Tariff Plan Report preparation functions. For more details on the Tariffs Module and the benefits it offers, read our in-depth article: INSERT LINK.

From regulation to efficiency: Sikuel's vision

The MTR-3 confirms the direction taken by ARERA: an increasingly oriented regulation towards transparency, quality and economic sustainability.
For organisations, change should not be experienced as a burden, but as an opportunity to reorganise and improve service management.

With our solutions, we help Municipalities transform regulatory complexity into a lever for efficiency, balance and innovation: contact us to learn more on 0932 667555 / 348 6185167, or write to us at commerciale@sikuel.it Or fill out the form to be contacted.