Is the primary residence always exempt from IMU?

Yes, unless it belongs to luxury cadastral categories A1 (prestigious residences), A8 (villas) or A9 (castles). For these categories IMU is due even on the primary residence.

Do I pay IMU if the property is rented out?

Yes. A rented-out property is not a primary residence for IMU purposes and the tax is due from the owner. Some municipalities apply reduced rates for regulated-rent contracts.

How does IMU work for empty properties?

Empty properties are subject to IMU at the standard rate. Some municipalities apply surcharges on properties that have been empty for more than 2 years (up to 14.4%) to discourage speculation.

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Mediumfisco

IMU property tax calculation and payment

IMU (Municipal Property Tax) is due on all properties except the primary residence (first home), unless it is a luxury cadastral category (A1, A8, A9). It is paid in two instalments: the advance payment by 16 June (50% of the previous year's amount) and the balance by 16 December (adjusted to the actual amount). Rates are set by each municipality.

Authority

Comune di residenza / MEF

Time

30 min

Updated

Apr 2026

What you need

✓Cadastral data of the property: category, cadastral value, ownership share
✓IMU rate of your municipality (on the municipality's website or comune-italiani.it)
✓F24 form (for payment at bank/post office or online)

Step-by-step procedure

Calculate the taxable base

Formula: cadastral value × revaluation (1.05) × cadastral multiplier. Main multipliers are: 160 for residential (A, excluding A10), 80 for offices (A10 and D5), 140 for shops (C1), 65 for warehouses and hotels (D). The cadastral value is shown in the land registry search.

Many municipalities offer an online IMU calculator on their website: use that for the exact amount.

Apply the municipal rate

IMU = taxable base × municipal rate. Rates vary between municipalities: generally 0.86% (standard rate) for properties other than the primary residence, with possible variation up to 1.14%. Check your municipality's specific rate on the municipal website or at finanze.gov.it (IMU section).

Remember to apply your ownership share (e.g. if you own 50%, multiply by 0.5) and the months of ownership in the year.

Pay with F24

Complete form F24 with the correct tax code: 3912 for residential (municipal share), 3916 for land, 3925 for commercial properties (state share). Pay online via home banking, at agenziaentrate.gov.it, or at bank and post office counters. Deadlines: 16 June (advance) and 16 December (balance).

📄

Portale IMU, Ministero delle Finanze

Ministero dell'Economia e delle Finanze

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Frequently asked questions

Responsible authority

Authority

Comune di residenza / MEF

Phone

800.909.696

Certified email

Website

Visit site →

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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