What is IMU tax in Italy?

IMU (Imposta Municipale Unica) is a municipal property tax in Italy. It generally applies to second homes, luxury residences, and certain types of properties. The main residence is usually exempt, unless it falls under luxury categories (A1, A8, A9).

Who has to pay IMU in Italy?

IMU must be paid by property owners or holders of rights on properties that fall under its scope, such as second homes, holiday homes, and some types of land. Tenants do not pay IMU, only owners or usufruct holders.

How is IMU calculated?

IMU is calculated using the cadastral value (rendita catastale) of the property, adjusted by a coefficient, and then applying the municipal rate. Each Comune sets its own IMU rate within a national range.

How do you pay IMU in Italy?

IMU can be paid using the F24 form (online or at banks, post offices, or authorized points). Payments are typically due in two installments: June (advance) and December (balance). PagoPA may also be available in some municipalities.

IMU Tax in Italy 2025: How Much It Is & How to Pay

What is IMU?

IMU (Imposta Municipale Unica) is a municipal property tax in Italy. It applies mainly to second homes, luxury properties, and commercial buildings. Ordinary first homes (primary residences) are usually exempt, except in the case of high-value properties (e.g., luxury villas, castles, or historic residences classified as categoria catastale A1, A8, A9).

The tax is collected by the local municipality (Comune), and rates vary depending on location and property type.

👉 Learn more about Navigating Italian bureaucracy and everyday life.

Who Has to Pay IMU?

Owners of second homes in Italy.
Owners of commercial properties (shops, offices, warehouses).
Owners of land plots that are buildable (terreni edificabili).
Non-residents who own a property in Italy that isn’t their main home.

👉 If you’re a foreign buyer planning to use your Italian property only for vacations, IMU will likely apply.

How IMU Is Calculated

The calculation is based on:

The cadastral value (rendita catastale) of the property, updated by coefficients set by law.
The rate (aliquota) set by the Comune.
Any deductions or exemptions (for example, primary residences or agricultural land).

Each Comune publishes its own rates and deadlines, so it’s important to check the local website or ask your commercialista (accountant).

When to Pay IMU

IMU is usually paid in two instalments:

First installment (acconto): by June 16
Second installment (saldo): by December 16

Some municipalities allow a single payment in June for the full amount.

How to Pay IMU

There are two main methods:

F24 Form – This is the standard Italian tax payment form. You can fill it online via your Italian bank, or at the post office (Poste Italiane).
PagoPA – An online platform that many municipalities now use for tax and service payments.

👉 See our guide on What’s F24 Form and How to Pay It and What is PagoPA and How to Use It for step-by-step instructions.

Penalties for Late Payment

If you miss a deadline, penalties and interest apply. Knowing if you’re liable, when payments are due, and how to use the F24 or PagoPA system will help you avoid unnecessary fines. However, Italy allows for a “ravvedimento operoso” (voluntary correction) where you can pay late with reduced penalties if you act quickly.