How much IMU do you pay on a home in Italy?
IMU is not due on the main residence, except categories A/1, A/8 and A/9. On a second home it is due on the cadastral rent revalued by 5 % and multiplied by 160, at the rate set by the municipality: 0.86 % as a base, between 0 and 1.06 %, up to 1.14 % where the municipality applied the TASI surcharge (art. 1(740)-(755) L. 160/2019).
Last checked on
The main residence
A main residence in categories A/2 to A/7 is exempt (para. 740). For categories A/1, A/8 and A/9 the base rate is 0.5 %; the municipality can set it between 0 and 0.6 % and there is a deduction of 200 euros (paras. 748 and 749).
A purchase involves other steps too, such as the OMI price ranges and the home buyer’s glossary. What a dossier on an address costs is on the Dossier Immobile pricing page. You can work out the taxes you would pay with the free purchase tax calculator.
Other homes and land
- Other buildings, such as a second home or a let home: base rate 0.86 %, between 0 and 1.06 %, up to 1.14 % where the municipality applied the TASI surcharge (paras. 754 and 755).
- Building land: like other buildings, 0.86 % as a base.
- Group D buildings: 0.86 % as a base, of which 0.76 % goes to the State (para. 753).
- Agricultural land that is not exempt: 0.76 % as a base, up to 1.06 % (para. 752).
- Rural farm buildings: 0.1 % (para. 750); buildings a company built for sale have been exempt since 2022 (para. 751).
The taxable base
For a building in the cadastre the base is the cadastral rent, revalued by 5 %, times a multiplier that depends on the category (para. 745):
| Cadastral category | Multiplier |
|---|---|
| A (tranne A/10), C/2, C/6, C/7 | 160 |
| B, C/3, C/4, C/5 | 140 |
| A/10, D/5 | 80 |
| D (except D/5) | 65 |
| C/1 | 55 |
An example with the statutory formula: a second home in category A/2 with a cadastral rent of 800 euros has a base of 800 × 1.05 × 160 = 134,400 euros; at the base rate of 0.86 % the year’s IMU would be 1,155.84 euros. With your municipality’s rate the figure changes.
Where to find the municipality’s rate
Each municipality adopts its rates with a resolution. Since 2025 the municipality no longer sends the resolution to the Ministry: it prepares it in the Portale del federalismo fiscale, which generates a schedule of rates that is an integral part of the resolution (paras. 756 and 757). The Department of Finance publishes the list of resolutions by municipality.
The home’s cadastral rent is in the visura: ask the seller, or request it yourself free of charge from the Agenzia delle Entrate with SPID, CIE or CNS if you have the sheet and parcel number.
What you find in the dossier
In the Purchase taxes and costs section the dossier gives the statutory IMU rates and the IMU resolution of the location’s municipality, with its number and date from the Department of Finance’s list. You read the municipality’s rates in the resolution’s schedule: the dossier does not copy them.
Is IMU due on a second home?
Yes: it is another building, at the municipality’s rate, 0.86 % as a base, on the rent × 1.05 × 160 for a home in group A.
Is IMU due on a luxury home I live in?
Yes, for categories A/1, A/8 and A/9: base rate 0.5 %, between 0 and 0.6 %, with a deduction of 200 euros.
Where do I find my municipality’s IMU rate?
In the municipality’s IMU resolution and its schedule of rates; the Department of Finance publishes the list by municipality.
Sources
- Department of Finance: IMU, rates
- Department of Finance: IMU, taxable base
- Department of Finance: municipal IMU resolutions
- L. 160/2019, art. 1(738)-(783)
Dossier Immobile is a private service by SRI Group BV (VAT BE1037052239), not connected to any public authority: it brings together public data, with the source and date of every item.
Updated on