Do I have to pay IMU if I do not rent out the second home?

Yes. IMU is paid regardless of how the property is used: whether the second home is rented, vacant or kept for personal use, the tax is due. The only exception: some municipalities apply reduced rates for properties kept available or vacant.

Does a second home rented at regulated rent have IMU benefits?

Yes. Properties rented at regulated rent (art. 2 para. 3 and art. 5 para. 2 L. 431/1998) benefit from a 25% reduction in IMU calculated at the municipal rate. Many municipalities provide even lower rates for regulated rents.

How does IMU work for spouses with different residences?

Since the 2020 reform, the marital home is considered the main residence (exempt from IMU) only for the spouse who is registered there. If spouses have different residences in their own properties, each can have an exempt main residence. Check case by case with an accountant.

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Available in:🇮🇹IT 🇬🇧EN

IMU second home: calculation and payment 2026

IMU (Municipal Property Tax) applies to all properties in Italy except the main residence (unless luxury properties, categories A/1, A/8, A/9). Second homes — flats, houses, land — are always subject to IMU. The calculation is based on the property's cadastral income multiplied by fixed coefficients, then by the rate set by the Municipality. It is paid in two instalments: June (advance) and December (balance).

Authority

Comune di competenza — Ufficio Tributi

Time

20 min

Updated

May 2026

What you need

✓Cadastral survey of the property (with cadastral income — downloadable free from the Tax Agency)
✓Municipal IMU resolution for the current year (published on the municipality's website or finanze.gov.it)
✓F24 form for payment
✓Access to online banking or post office/bank for payment

Step-by-step procedure

Find the cadastral income and your municipality's rate

The cadastral income is shown in the cadastral survey of the property (downloadable free from agenziaentrate.gov.it with SPID). The IMU rate for second homes is set by each municipality (national base: 7.6‰; municipalities can increase it to 10.6‰ or reduce it to 0‰). Find the rate set by your municipality on the municipality's website or on the Finance Department portal (finanze.gov.it — local taxation section).

If the municipality has not set its own rate, the national base rate of 7.6‰ applies.

Calculate the IMU due

Formula: IMU = Cadastral income × 1.05 × category coefficient × rate. Coefficients by cadastral category: A (dwellings, excluding A/10): 160; B (colleges, boarding schools, etc.): 140; C/1 (shops): 55; C/2 (warehouses): 160; D (factories, hotels, etc.): 65; A/10 and D/5 (offices): 80. Example: income €1,000, category A, rate 10.6‰ → IMU = 1,000 × 1.05 × 160 × 0.0106 = €1,780.80/year. For partial ownership (<100%), multiply by your share (e.g. 50% → ×0.5).

Use the municipality's online IMU calculator or sites like Il Sole 24 Ore or MEF to verify your calculation.

Pay with F24: deadlines and tax codes

First instalment (advance): 16 June — pay 50% of IMU calculated using the previous year's rate (or the current year's rate if already set). Second instalment (balance): 16 December — pay the balance adjusted to the current year's final rate. F24 tax codes (IMU section): second home → 3918 (advance), 3919 (balance); land → 3914/3915; building land → 3916/3917. The 4-digit municipality code must be entered in the 'codice ente/codice comune' field.

If you pay after the 16th deadline, use ravvedimento operoso to calculate the reduced penalty.

📄

MEF — Fiscalità locale IMU

Ministero dell'Economia e delle Finanze — Dipartimento Finanze

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Frequently asked questions

Responsible authority

Authority

Comune di competenza — Ufficio Tributi

Phone

Certified email

Website

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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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