IMU (property tax)

IMU (imposta municipale propria) is the municipal tax paid by property owners: buildings, agricultural land and building land. Since 2020 it has absorbed TASI, which no longer exists.

Main residence

Your main residence and its appurtenances do not pay IMU, except luxury homes (cadastral categories A/1, A/8 and A/9), which are taxed at a reduced rate with a deduction. Appurtenances are units classified as C/2 (storerooms and cellars), C/6 (garages and parking spaces) and C/7 (canopies), up to one for each category.

Properties lent free of charge to parents or children qualify for reliefs, such as a 50% reduction of the taxable base, under specific conditions (registered loan agreement, owner living in and owning a home in the same municipality, etc.).

How it is calculated

The taxable base is obtained by increasing the cadastral income (rendita catastale) by 5% and multiplying the result by a coefficient that depends on the property category:

• 160 for homes (group A, excluding A/10) and appurtenances C/2, C/6 and C/7;
• 140 for group B and categories C/3, C/4 and C/5;
• 80 for category D/5 and offices A/10;
• 65 for other group D properties;
• 55 for shops (category C/1).

The rate set by each municipality (Comune) is then applied to the resulting amount.

Who has to pay

• owners of buildings, land and building land, including those used for business;
• holders of real rights of use (usufruct, use, habitation, emphyteusis, building rights);
• holders of concessions on state-owned land;
• lessees of leased properties, from the signing of the contract and for its whole duration.

Deadlines

IMU is paid in two instalments, the first by 16 June and the second by 16 December, or in a single payment by 16 June. Payment is made with the F24 form or a postal payment slip.

Our staff calculate the tax using your municipality’s rates and fill in the F24 form for you.

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.