{"id":9520,"date":"2025-12-30T11:25:44","date_gmt":"2025-12-30T10:25:44","guid":{"rendered":"https:\/\/taxing.it\/?p=9520"},"modified":"2026-03-23T20:00:41","modified_gmt":"2026-03-23T19:00:41","slug":"imu-local-real-estate-ownership-tax","status":"publish","type":"post","link":"https:\/\/taxing.it\/it\/imu-local-real-estate-ownership-tax\/","title":{"rendered":"IMU \u2013 Imposta Municipale Propria"},"content":{"rendered":"
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IMU – Tax on Ownership of Italian Real Estate<\/h2>

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 services.<\/p>

Primary residences (Prima Casa<\/em><\/a>) are generally exempt unless classified as luxury properties – see below<\/a><\/p>

Other exemptions or reductions may apply for historical buildings (50% reduction), agricultural land owned by professional farmers.\u00a0 \u00a0Non-residents (i.e. people who are not tax resident in Italy for any particular tax year) are also liable to pay the tax.<\/p>

IMU\u00a0 is managed and collected by local municipalities (comuni).<\/p>

IMU applies only on real estate located in Italy.\u00a0 It is a sister tax to IVIE<\/a> – the tax on the value of non Italian property. IVIE was introduced partly with a view to disallowing an incentive to purchase foreign property.<\/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

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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 the calculation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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    Late Payment, Interest, and Penalties<\/h2>

    If IMU is paid after the deadline, the taxpayer owes both interest and administrative penalties, calculated according to national rules. Interest<\/a> (interessi moratori<\/em>) accrues daily based on the annual legal interest rate set by the Ministry of Economy and Finance.<\/p>

    Penalties depend on how quickly the taxpayer regularises the position through the\u00a0 ravvedimento operoso<\/a> (voluntary correction) procedure, or whether they simply wait for assessment by the comune.\u00a0<\/p>

    Paying within 14 days triggers only a very small penalty if the ravvedimento operoso procedure is applied.\u00a0 After that penalties increase.\u00a0<\/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

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    Overview of Rates on Residential Property 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>
    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
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    IMU Exemption for the \u201cPrima Casa<\/em>\u201d (Main Residence)<\/h2>

    Conditions for exemption from IMU<\/h3>

    IMU is not due on a taxpayer\u2019s prima casa<\/em> \u2014 their main residence \u2014 where:<\/p>

    1. the property is classified in the land registry as a standard residential category<\/a> (A\/2, A\/3, A\/4, A\/5, A\/6, A\/7 – check your visura catastale<\/a><\/em>); and<\/li>
    2. is occupied as the owner\u2019s habitual\u00a0 residence;<\/li>
    3. is the property at which you are registered\u00a0 as resident with the Anagrafe<\/a> (the register of resident population).<\/li><\/ol>

      All\u00a0 conditions must be met. The exemption\u00a0 applies from the date of effective registration as resident with the anagrafe<\/a>, so the tax might be due, subject to\u00a0 the de miminis threshold, for a period\u00a0 following purchase and prior to the effective date of registration as resident.<\/p>

      The exemption does not apply to luxury categories<\/a> A\/1, A\/8, A\/9, which remain subject to IMU even if used as a main home.<\/p>

      A summary of residential property categories can be found here.<\/a><\/p>

      The exemption also extends to certain “appurtenances” (e.g., one C\/6 garage, one C\/2 storage room, one C\/7 (canopy, shed, fixed veranda or car port) if they are linked to the main dwelling. But it is really important to note the exemption only applies to the main residence and one “pertinenza). it does not extend to exempt IMU on other portions included in what you purchased, eg. areas classified as agricultural or commercial property, or indeed to areas of the condo which are registered separately such as a porter’s lodge (although for the latter the condo will be responsible for payment of the tax and re-charge to owners.)<\/p>

      Special Rules for Married Couples and Dual\u2011Property Situations<\/h3>

      Italian IMU rules become more complex when a household owns more than one property. As a general principle, a family unit may benefit from the prima casa exemption for only one property, even if spouses own homes in different comuni. If spouses are married and not legally separated, they are treated as a single tax unit for IMU purposes, and only one property can qualify as the main residence. An exception applies when spouses live in different municipalities for proven work reasons; in that case, each spouse may claim the exemption on the property where they actually live and are registered.<\/p>

      If spouses are legally separated or divorced, each person is treated independently and may claim the exemption on the home where they habitually reside. In addition, a property assigned to one spouse as part of a separation or divorce agreement is treated as that spouse\u2019s prima casa for IMU purposes, even if they are not the legal owner.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t

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      50% IMU reduction for non\u2011resident pensioners<\/h3>

      Official guidance from the Italian Ministry of Economy and Finance (MEF) confirms that there is a 50% IMU reduction applicable to non\u2011resident pensioners. defining what types of pensions qualify.<\/p>

      The key document is MEF \u2013 Department of Finance, Resolution No. 5\/DF of 11 June 2021,<\/a> which interprets Art. 1, comma 48, Law 178\/2020. This is the authoritative source on the rule.<\/p>

      According to the MEF:<\/p>