Low rolling resistance tire for vehicles

A low rolling resistance tire (1) for vehicles is described which comprises at least one belt layer (7) coaxially extending around at least one carcass ply (3), a composite tread (10) coaxially extending around the belt layer (7) and comprising a radially outer layer (12) an a radially inner layer (11), wherein the ratio between the modulus of elasticity E' at 70 DEG C of the radially inner layer (11) and the modulus of elasticity E' at 70 DEG C of the radially outer layer (12) is comprised between 1.1 and 3, and the ratio between the value of tang delta at 70 DEG C of the radially inner layer (11) and the value of tang delta at 70 DEG C of the radially outer layer (12) is lower than 0.8. Advantageously, the tire (1) achieves a better compromise between the characteristics of rolling resistance, handling and comfort with respect to what is obtainable from known tires for the same type of use.