TARI – Italian Refuse Disposal Tax

TARI: Italy’s Waste Collection Tax  TARI is Italy’s waste management tax (Tassa sui Rifiuti). It applies to anyone who owns or uses a property in Italy, whether resident or non‑resident. Unlike IMU, which is a property‑ownership tax, TARI is a service fee for rubbish collection and disposal. Below is a simple overview of how TARI […]

IMU – Local Real Estate Ownership Tax

IMU – Tax on Ownership of Italian Real Estate IMU is Italy’s municipal property tax on real estate, introduced in 2012 to replace the previous ICI tax. It applies to owners (or holders of registrable legal rights like usufruct or a right of habitation) of buildings, buildable land, and agricultural land. The tax funds local […]

Rates of IMU

IMU is Italy’s municipal property tax on Italian located real estate.  IMU  is managed and collected by local municipalities (Comuni). For more information on the tax, reliefs and exemptions read here. How IMU Is Calculated The calculation starts with property’s cadastral income (rendita catastale), a government-assigned value based on size, location, and type. The rendita […]

Table of Main Registration Taxes in Italy

This is a (very) simplified table of the registration taxes due on certain documents.  The tax office will apply the tax according to the substance of the effect that the document has, not the form.