Italy Property Tax (IMU)
Calculate the IMU of a building in Italy from its cadastral income, category and municipal rate, with the June and December installments.
Italy — IMU, Law 160/2019 art. 1 paragraphs 738–783; national base rates in force on 10/24/2026. Each municipality sets its own rates.
Estimate for guidance only: check the official sources or a licensed professional before relying on it.
Frequently asked questions
Where do I find the cadastral income and category?
They are in the cadastral certificate (visura catastale), which you can get free of charge online from the Agenzia delle Entrate, and in the deed of purchase.
Do I pay IMU on my main home?
No, unless it is a luxury home in categories A/1, A/8 or A/9. Those pay a reduced rate of 0.5% (municipalities may set 0.6% or less) minus a €200 detraction.
When is IMU paid?
In two installments, by 16 June and by 16 December, with the F24 form; when a deadline falls on a weekend it moves to the next Monday. Paying everything by 16 June is also allowed.
Which rate does my municipality apply?
Each municipality approves its rates every year and publishes them on the Ministry of Economy and Finance portal. The ordinary maximum is 1.06%, or 1.14% for municipalities that kept the former TASI surcharge.
How the Italy IMU calculator works
IMU (Imposta Municipale Propria) is the Italian municipal property tax, governed by Law 160/2019, art. 1, paragraphs 738 to 783. It is owed by the owners of buildings and by holders of real rights such as usufruct, right of habitation or surface rights, in proportion to their share and to the months of possession. This calculator works out the IMU of one building unit from its rendita catastale and cadastral category, applies the main-residence rules, the 50% reductions and the concordat-rent rate, and splits the result into the June and December installments, including the State share of group D buildings.
The taxable value is the rendita catastale increased by 5% and multiplied by the factor of the category: 160 for group A (except A/10), for C/2, C/6 and C/7; 140 for group B and for C/3 to C/5; 80 for A/10 and D/5; 65 for the other D categories; and 55 for C/1. Historic, unfit and free-loan buildings have the value cut by 50%. The tax is the value times your ownership share, times the municipal rate, times the months owned divided by 12; concordat rents pay 75% of the rate. An abitazione principale is exempt, except A/1, A/8 and A/9, which pay 0.5% minus a €200 detraction. Pay by 16 June and 16 December with the F24.
Example: a flat A/2 with a rendita catastale of €750 and a municipal rate of 0.86%. The revalued income is €787.50; multiplied by 160 it gives a taxable value of €126,000. The IMU for a full year is €1,083.60, paid as €541.80 on 16 June 2026 and €541.80 on 16 December 2026. Limitations: municipalities set their own rates and local reliefs, so always confirm the rate on the official resolution; building land (aree fabbricabili), agricultural land, pensioners living abroad, pertinences of luxury homes and the IMIS and IMI taxes of the autonomous provinces of Trento and Bolzano are not covered.