IMU 2020

Property tax in Ton (IMU)

Official 2020 rates, Trento, by property type, and the tax calculation from the cadastral income.

Ton is in an autonomous province that applies its own tax (IMIS in Trento, IMI in Bolzano) instead of IMU: the values are a rough estimate. Check with the municipality or an accountant.

Calculate your IMU

Cadastral income

€

If you don’t know it, leave it at €517 — the national average for a standard home.Cadastral categoryA1/A8/A9 = luxury · A2–A7 = residential · C = appurtenances · D = industrial/commercial.

Ownership share

Months of ownership in the year

Historic or uninhabitable property50% reduction of the IMU taxable baseLuxury first homeOnly for categories A/1, A/8, A/9 occupied by the owner

Annual IMU 2020—

Indicative estimate. For payment (down payment/balance, tax codes) refer to the municipality’s regulation.

IMU 2020 rates — Ton

First home: a non-luxury first home (A/2–A/7) is exempt from IMU. The «Main home» rate (4‰) applies only to luxury homes (A/1, A/8, A/9) used as a first home; rented and second homes fall under «Other buildings».

Property type	Coefficient	Rate
Abitazione principale (cat.A01,A08,A09, pertinenze: C02, C06, C07)Categories: A/1, A/8, A/9 luxury, as main home	160	4‰(0.4%)
Altri immobili (cat. A, C02, C06, C07)	160	7.6‰(0.76%)
Fabbricati generici (cat. B, C03, C04, C05)	140	7.6‰(0.76%)
Uffici e studi privati (cat. A10)	80	7.6‰(0.76%)
Immobili industriali e commerciali (cat. D, tranne D05)	65	7.6‰(0.76%)
Negozi e botteghe (cat. C01)	55	7.6‰(0.76%)
Aree fabbricabili	1	7.6‰(0.76%)
Istituti di credito ed assicurazioni (cat. D05)	80	7.6‰(0.76%)

The municipality sets the rate by destination group: each cadastral category falls under one of these items — the coefficient changes, not the rate.

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IMU in Ton: 2020 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 Ton, in Trento. 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 2020, the municipality of Ton has set the following main rates: 4‰ for the luxury main home (A/1, A/8, A/9). The full rates for each type are in the table above. Ton is in an autonomous province that applies its own tax (IMIS in Trento, IMI in Bolzano) instead of IMU: the values are a rough estimate. Check with the municipality or an accountant.

How IMU is calculated in Ton

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 Ton.

IMU 2020 deadlines and exemptions

IMU is paid in two instalments via the F24 form: down payment by 16 June 2020 and balance by 16 December 2020. 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 Ton before paying.

Domande frequenti

Everything you need to know about IMU in Ton

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

How much IMU do you pay in Ton?

In Ton, 2020 IMU is calculated on the property’s cadastral value by applying the rates set by the municipality, 4‰ for the luxury main home (A/1, A/8, A/9). The non-luxury first home is exempt.

How is IMU calculated in Ton?

You start from the cadastral income revalued by 5% and multiplied by the category coefficient (160 for homes): the result is the taxable base, to which the municipality’s rate is applied, in proportion to your share and months of ownership.

When is IMU paid in 2020?

IMU is paid in two instalments: the down payment by 16 June 2020 and the balance by 16 December 2020, via the F24 form.