IMU in Guagnano: 2026 guide
IMU is the property tax in Italy (Imposta Municipale Unica): it is paid by owners of buildings, building plots, and land located in the municipality of Guagnano, in Puglia. The non-luxury first home is exempt, while it is due on second homes, prestige properties (categories A/1, A/8, A/9), and industrial/commercial properties.
For 2026, the municipality of Guagnano has set the following main rates: 10.447‰ for other buildings (second homes), 5.151‰ for the luxury main home (A/1, A/8, A/9) and 10.217‰ for group-D buildings. The full rates for each type are in the table above. The Municipality of Guagnano has not published official IMU rates for 2026: the values shown are an estimate based on the regional average. Check the municipality’s website before paying.
How IMU is calculated in Guagnano
The taxable base is obtained from the cadastral income revalued by 5% and multiplied by the cadastral category coefficient (160 for group-A homes, 65 for group D, 55 for C/1 shops). The municipality’s rate is applied to the base, in proportion to the ownership share and the months of ownership in the year. For historic or uninhabitable properties the base is reduced by 50%. Use the calculator above to get the exact amount for Guagnano.
IMU 2026 deadlines and exemptions
IMU is paid in two instalments via the F24 form: down payment by 16 June 2026 and balance by 16 December 2026. The non-luxury first home and its appurtenances (one per category C/2, C/6, C/7) are exempt. Always check the regulation and resolutions published by the municipality of Guagnano before paying.
