{"id":9513,"date":"2025-12-30T10:19:03","date_gmt":"2025-12-30T09:19:03","guid":{"rendered":"https:\/\/taxing.it\/?p=9513"},"modified":"2026-02-23T19:45:34","modified_gmt":"2026-02-23T18:45:34","slug":"rates-of-imu","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/rates-of-imu\/","title":{"rendered":"Tariffe IMU"},"content":{"rendered":"
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

IMU<\/a> is Italy’s municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).<\/p>

For more information on the tax, reliefs and exemptions read here.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

\n\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

How IMU Is Calculated<\/span><\/h2>

The calculation starts with property’s cadastral income (rendita catastale), a government-assigned value based on size, location, and type. The rendita castale is then revalued by a standard coefficient and multiplied by \u00a0a category-specific coefficient.<\/p>

The municipal tax rate (aliquota), is\u00a0 expressed in amounts per thousands to the resulting taxable base.<\/p>

For a second residential home with \u20ac500 of cadastral income at a 10.6\u2030 (1.06%) rate, by way of example:<\/p>

  1. Revalue cadastral income: \u20ac500 \u00d7 1.05 = \u20ac525<\/li>
  2. Calculate taxable base: \u20ac525 \u00d7 160 = \u20ac84,000<\/li>
  3. Apply the 10.6\u2030 rate: \u20ac84,000 \u00d7 0.0106 = \u20ac890.40 annually<\/li><\/ol>

    So, the IMU tax would be \u20ac890.40 per year.<\/p>

    The tax is prorated by ownership months and percentage ownership (e.g., 50% for co-owners). Joint owners each need to pay their share of the IMU separately.\u00a0 For months of purchase or sale IMU is due for the whole month where you have owned the property for the greater part of the month.<\/p>

    Payments are due in two installments: an advance by June 16 (based on prior-year rates) and balance by December 16 (adjusted for current rates).\u00a0 Late payments incur penalties, but voluntary corrections (ravvedimento operoso<\/a>) reduce them. Pay via F24 form, PagoPA, postal bulletin, or direct debit to your\u00a0 personal Italian bank account.<\/p>

    An IMU return must be filed but, in general only where there has been a change to the property itself (not simply a change of ownership) requiring land registry details to be updated.<\/p>

    Rates are set by municipalities within national limits, leading to local variations. Professional advice is recommended to effect and check the calculation.\u00a0 Your local Comune should also be able to advise.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

    \n\t\t\t\t\t\t\t\t\t

    Overview of Rates from 2019 Onwards<\/h3>

    IMU rates have been relatively stable but saw a key change in 2020 when the TASI (services tax) was merged into IMU via the 2020 Budget Law (Law 160\/2019). This increased the national basic rate for most properties. Municipalities can adjust within caps, but since 2020, they cannot go below the basic rate. In 2023, the Budget Law updated publication rules (rates no longer tacitly renewed; must be explicitly set or default to basic). In 2025, a “new simplified rate system” was introduced, maintaining the basic rate but streamlining application for consistency.<\/p>

    Below is a table summarizing the national basic rates and municipal ranges for second homes (the most common taxable category; primary residential property (and one appurtenance)\u00a0 may be exempt. Rates for other properties (e.g., commercial, land) may differ slightly. Actual rates may vary by location\u2014e.g., higher in major cities like Rome or Milan.<\/p>

    For precise calculations or your specific property, consult a local tax advisor or your Comune.<\/p>

    There is a 50% IMU reduction applicable to non\u2011residents pensioner with a qualifying pension source.\u00a0<\/p>
    Year<\/span><\/th>National Basic Rate (per mille)<\/span><\/th>Municipal Range (per mille)<\/span><\/th>Key Changes\/Notes<\/span><\/th><\/tr><\/thead>
    2019<\/td>7.6\u2030 (0.76%)<\/td>4.6\u2030 to 10.6\u2030<\/td>Pre-merger with TASI; municipalities had more flexibility to lower rates. IMU and TASI were separate taxes.<\/td><\/tr>
    2020<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>TASI merged into IMU, raising basic rate (0.76% IMU + 0.1% TASI). No reductions below basic allowed.<\/td><\/tr>
    2021<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>No major national changes; rates extended from 2020.<\/td><\/tr>
    2022<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>Stable; some municipalities adjusted locally due to post-COVID recovery.<\/td><\/tr>
    2023<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>Budget Law changed rate publication\u2014must be explicit or default to prior year (or basic if none).<\/td><\/tr>
    2024<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>Continued from prior years; focus on enforcement for non-residents.<\/td><\/tr>
    2025<\/td>8.6\u2030 (0.86%)<\/td>8.6\u2030 to 10.6\u2030<\/td>New simplified system fixes basic at 8.6\u2030 for uniformity; no rate increases beyond cap.<\/td><\/tr><\/tbody><\/table>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
    \n\t\t\t\t\t
    \n\t\t\t\t
    \n\t\t\t\t\t\t\t\t\t

    Calculate Your IMU Online<\/h2>

    This website<\/a> has a calculator requiring insertion of basic details (to be found on a visura catastale<\/a>, or look up on the Tax Agency’s website<\/a>.\u00a0 Note that the manager of the website is not responsible for any loss or damages.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

    IMU is Italy’s municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4,724],"tags":[],"class_list":["post-9513","post","type-post","status-publish","format-standard","hentry","category-rates","category-indirect-taxes"],"yoast_head":"\nRates of IMU | Taxing.It<\/title>\n<meta name=\"description\" content=\"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxing.it\/it\/rates-of-imu\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rates of IMU | Taxing.It\" \/>\n<meta property=\"og:description\" content=\"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxing.it\/it\/rates-of-imu\/\" \/>\n<meta property=\"og:site_name\" content=\"Taxing.It\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Taxing.It\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-30T09:19:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-23T18:45:34+00:00\" \/>\n<meta name=\"author\" content=\"crjamie\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:site\" content=\"@Italy_Tax\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"crjamie\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/\"},\"author\":{\"name\":\"crjamie\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\"},\"headline\":\"Rates of IMU\",\"datePublished\":\"2025-12-30T09:19:03+00:00\",\"dateModified\":\"2026-02-23T18:45:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/\"},\"wordCount\":616,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\"},\"articleSection\":[\"Rates\",\"Indirect Taxes\"],\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/\",\"name\":\"Rates of IMU | Taxing.It\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\"},\"datePublished\":\"2025-12-30T09:19:03+00:00\",\"dateModified\":\"2026-02-23T18:45:34+00:00\",\"description\":\"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/taxing.it\\\/rates-of-imu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/taxing.it\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Rates of IMU\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#website\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"name\":\"Taxing.It\",\"description\":\"Resources in English for Italian Tax\",\"publisher\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/taxing.it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#organization\",\"name\":\"Taxing.It\",\"url\":\"https:\\\/\\\/taxing.it\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"contentUrl\":\"https:\\\/\\\/taxing.it\\\/wp-content\\\/uploads\\\/2018\\\/06\\\/cropped-CellBGSquarewText-1.jpg\",\"width\":512,\"height\":512,\"caption\":\"Taxing.It\"},\"image\":{\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/Taxing.It\\\/\",\"https:\\\/\\\/x.com\\\/Italy_Tax\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/taxing.it\\\/#\\\/schema\\\/person\\\/2133f1d658961f06b8282491adfa98c5\",\"name\":\"crjamie\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g\",\"caption\":\"crjamie\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Rates of IMU | Taxing.It","description":"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/taxing.it\/it\/rates-of-imu\/","og_locale":"it_IT","og_type":"article","og_title":"Rates of IMU | Taxing.It","og_description":"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information","og_url":"https:\/\/taxing.it\/it\/rates-of-imu\/","og_site_name":"Taxing.It","article_publisher":"https:\/\/www.facebook.com\/Taxing.It\/","article_published_time":"2025-12-30T09:19:03+00:00","article_modified_time":"2026-02-23T18:45:34+00:00","author":"crjamie","twitter_card":"summary_large_image","twitter_creator":"@Italy_Tax","twitter_site":"@Italy_Tax","twitter_misc":{"Scritto da":"crjamie","Tempo di lettura stimato":"3 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxing.it\/rates-of-imu\/#article","isPartOf":{"@id":"https:\/\/taxing.it\/rates-of-imu\/"},"author":{"name":"crjamie","@id":"https:\/\/taxing.it\/#\/schema\/person\/2133f1d658961f06b8282491adfa98c5"},"headline":"Rates of IMU","datePublished":"2025-12-30T09:19:03+00:00","dateModified":"2026-02-23T18:45:34+00:00","mainEntityOfPage":{"@id":"https:\/\/taxing.it\/rates-of-imu\/"},"wordCount":616,"commentCount":0,"publisher":{"@id":"https:\/\/taxing.it\/#organization"},"articleSection":["Rates","Indirect Taxes"],"inLanguage":"it-IT","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxing.it\/rates-of-imu\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxing.it\/rates-of-imu\/","url":"https:\/\/taxing.it\/rates-of-imu\/","name":"Rates of IMU | Taxing.It","isPartOf":{"@id":"https:\/\/taxing.it\/#website"},"datePublished":"2025-12-30T09:19:03+00:00","dateModified":"2026-02-23T18:45:34+00:00","description":"IMU is Italy's municipal property tax on Italian located real estate.\u00a0 IMU\u00a0 is managed and collected by local municipalities (Comuni).For more information","breadcrumb":{"@id":"https:\/\/taxing.it\/rates-of-imu\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/taxing.it\/rates-of-imu\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/taxing.it\/rates-of-imu\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/taxing.it\/"},{"@type":"ListItem","position":2,"name":"Rates of IMU"}]},{"@type":"WebSite","@id":"https:\/\/taxing.it\/#website","url":"https:\/\/taxing.it\/","name":"Taxing.It","description":"Resources in English for Italian Tax","publisher":{"@id":"https:\/\/taxing.it\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/taxing.it\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/taxing.it\/#organization","name":"Taxing.It","url":"https:\/\/taxing.it\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/","url":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","contentUrl":"https:\/\/taxing.it\/wp-content\/uploads\/2018\/06\/cropped-CellBGSquarewText-1.jpg","width":512,"height":512,"caption":"Taxing.It"},"image":{"@id":"https:\/\/taxing.it\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Taxing.It\/","https:\/\/x.com\/Italy_Tax"]},{"@type":"Person","@id":"https:\/\/taxing.it\/#\/schema\/person\/2133f1d658961f06b8282491adfa98c5","name":"crjamie","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/20311e13e93adbb239ae67120b0658921510ca42539743bb7e20c479310e2afd?s=96&d=mm&r=g","caption":"crjamie"}}]}},"_links":{"self":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/9513","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/comments?post=9513"}],"version-history":[{"count":10,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/9513\/revisions"}],"predecessor-version":[{"id":9722,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/posts\/9513\/revisions\/9722"}],"wp:attachment":[{"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/media?parent=9513"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/categories?post=9513"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxing.it\/it\/wp-json\/wp\/v2\/tags?post=9513"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}