Tax Democracy

Property tax in Italy (IMU)

Find your 2026 IMU rates by municipality

IMU is the property tax in Italy, set by each municipality: rates and reliefs vary from town to town. Find yours and calculate the tax from the cadastral income.

Most searched:RomaMilanoNapoliTorinoPalermoGenovaBolognaFirenzeBariCataniaVeronaVenezia

2026 IMU rates in the main cities

The non-luxury first home is exempt: the IMU most people actually pay is on second homes (other buildings). Alongside, we show the rate for commercial and industrial properties (cadastral group D).

MunicipalityOther buildingsGroup-D properties
Roma10.66‰10.053‰
Milano11.4‰11.4‰
Napoli10.29‰10.313‰
Torino10.6‰10.6‰
Palermo10.469‰10.628‰
Genova10.6‰10.6‰
Bologna10.397‰10.258‰
Firenze10.561‰10.246‰
Bari10.447‰10.217‰
Catania10.469‰10.628‰
Verona9.878‰9.846‰
Venezia9.878‰9.846‰

Browse IMU by region

Find your municipality starting from the region.

Abruzzo305Basilicata131Bolzano116Calabria404Campania550Emilia-Romagna328Friuli-Venezia Giulia215Lazio378Liguria234Lombardia1,515Marche227Molise136Piemonte1,186Puglia258Sardegna376Sicilia391Toscana273Trento171Umbria92Valle d'Aosta74Veneto576

What IMU is and how it works

The IMU (Imposta Municipale Unica) is the property tax in Italy, levied on property ownership. The State sets the general rules and cadastral multipliers, but each municipality sets its own rates every year within the legal limits — which is why the tax on the same home can vary widely from town to town. On TaxDemocracy you’ll find a dedicated page for each of the over 7,936 Italian municipalities.

Who pays and what’s exempt

IMU is paid by whoever owns the property (ownership or another right in rem). The non-luxury first home and its appurtenances are exempt; second homes, luxury properties (A/1, A/8, A/9), land, and building plots are subject to IMU.

Deadlines and how it’s calculated

It is paid in two instalments via the F24 form: down payment by 16 June and balance by 16 December. The taxable base is the cadastral income revalued by 5% and multiplied by the category coefficient; the municipality’s rate is applied to it. The cadastral income is shown on the cadastral survey (Agenzia delle Entrate).

Domande frequenti

Everything you need to know about IMU

Le risposte alle domande più comuni, spiegate in modo semplice.

What is IMU?
IMU (Imposta Municipale Unica) is the tax on property ownership: buildings, building plots, and land. It is a municipal tax, so each municipality sets its rates within the limits laid down by the State.
Who has to pay IMU?
It is paid by whoever owns the property through ownership or another right in rem (usufruct, use, habitation, emphyteusis, surface right). In case of co-ownership, each owner pays according to their share and months of ownership in the year.
Does the first home pay IMU?
No: the main home and its appurtenances are exempt, unless it is a luxury property (cadastral categories A/1, A/8, A/9), in which case IMU is due with a €200 deduction.
When is IMU paid?
IMU is paid in two instalments via the F24 form: the down payment by 16 June and the balance by 16 December. You can also pay it all in a single instalment by 16 June.
How is IMU calculated?
You start from the cadastral income, revalue it by 5%, and multiply it by the category coefficient (160 for homes): this gives the taxable base, to which the municipality’s rate is applied, in proportion to your share and months of ownership.
Where do I find my property’s cadastral income?
The cadastral income is shown on the cadastral survey (visura catastale), which you can request online on the Agenzia delle Entrate website, at a land registry office, or through a professional. You’ll also find it in the property purchase deed.