IMU calculator 2026: Italian property tax with your comune’s rates

How IMU is calculated in 2026

The rules are in Law 160 of 2019, article 1, paragraphs 738 to 783, which merged the old IMU and TASI into one tax in 2020. The base is the cadastral income, a notional value the land registry assigns to every unit. It has little to do with the price you paid or the rent you could get: a large flat in an old building can have a lower rendita than a small new one. It is revalued by 5 % and multiplied by a coefficient that depends on the category: 160 for homes and for cellars, garages and sheds (C/2, C/6, C/7), 140 for group B and workshops, 80 for offices A/10 and banks D/5, 65 for other group D buildings, 55 for shops C/1.

The comune’s rate is then applied to that value. For second homes, rented flats, shops and offices the national base rate is 0.86 %; the comune may go up to 1.06 %, or 1.14 % where it kept an old TASI surcharge, or down to zero. Agricultural land starts at 0.76 %, rural farm buildings at 0.1 %, and group D buildings such as warehouses and hotels at 0.86 %, of which 0.76 % always goes to the State.

The yearly amount is split by your share and by the months you owned the property. A month counts when you owned it for more than half its days, and the day of the deed counts for the buyer, so buying on the 16th of a 31-day month makes the whole month yours. Some situations halve the taxable value: a home lent free to a child or parent under a registered contract, a building declared unfit, a listed building. Letting at the agreed rent (canone concordato) cuts the tax to 75 %, and pensioners living abroad may pay half on one home.

You pay in two instalments. The June instalment is half the tax at last year’s rate; the December balance applies this year’s rate and settles the difference. The calculator does this for each comune when both schedules exist, and lists the lines for the F24 payment form with the tax codes and the comune’s cadastral code.

Why your comune’s rate changes everything

Two owners with identical flats can pay very different amounts, and the difference is the comune’s decision. Since 2025 every comune must publish its choices in a standard rate schedule (prospetto delle aliquote) generated on the Department of Finance’s portal, which prevails over its own regulations. We read every published schedule: 5,057 comuni already have a 2026 schedule, 2,300 are still on 2025, and 42 never filed a valid one, so the statutory base rates apply there. Out of 7,399 comuni that levy IMU, we cover 7,357.

For second homes, 3,333 comuni charge 1.06 %, while 500 stay below the 0.86 % base rate. Between 2025 and 2026, 229 comuni changed their second home rate, which is exactly the case where the June and December payments differ. Schedules also hold targeted rates: lower ones for homes let at agreed rent or lent to relatives, higher ones for empty homes, special rates for hotels or shops in historic centres. When your comune has them, the calculator lists them under the result, in the Italian wording of the schedule, with a button to apply each one. To see every rate of a comune, use the rates by comune page; to compare two towns, the comparison tool.

Who pays and who is exempt

Your main home

The home where you live and are registered as resident pays no IMU, nor do its pertinenze (at most one cellar C/2, one garage C/6 and one shed C/7), unless it is classed A/1, A/8 or A/9. You need both Italian residence (residenza anagrafica) and actual dwelling there. Since the Constitutional Court ruling 209 of 2022, each spouse may claim the exemption on the home where he or she genuinely lives, even if the other lives elsewhere. Details are in the main home guide.

Second homes and rentals

Everything else pays: the holiday home, the inherited flat that stands empty, the house let to tenants, the shop or office. The owner or the holder of a usufruct pays, never the tenant. Co-owners each pay their own share on their own F24.

Land

Agricultural land is exempt when owned and farmed by registered farmers, and in the mountain and hill comuni listed in a 1993 circular: 4,681 comuni list their farmland as exempt. Building land pays on its market value on 1 January.

Rates and parameters for 2026

Worked examples

Calculated by the same engine as the calculator, at the 1.06 % rate most comuni apply to second homes, for one owner holding the property all year.

IMU in major Italian cities

Second home rates in force and the IMU on a flat with €800 of rendita. Each city page lists its targeted rates and opens the calculator on that comune.

Tips for owners living abroad

1. Get your codice fiscale and visura first. The Italian tax code identifies you on every payment, and the visura gives the rendita and category the tax is based on.
2. Pay each comune separately. Two properties in two towns mean two sets of payments, each with its own comune code.
3. Watch the December balance. If the comune raised its rate for 2026, the second instalment is larger than the first.
4. Pay late rather than never. The ravvedimento operoso cuts the 25 % penalty to a fraction if you settle before the comune contacts you.
5. Keep the receipts. Comuni can check five years back; a bank transfer receipt with the right reference is your proof.

Guides for every situation

IMU on a second home · Main home exemption · Luxury homes A/1, A/8, A/9 · Garages, cellars, parking · Rented property · Agricultural land · Building land · Rural farm buildings · Group D and warehouses · Shops C/1 · Offices A/10 · Free loan to children · Agreed rent (canone concordato) · Uninhabitable buildings · Listed buildings · Non-residents and AIRE · Elderly in care homes · Squatted property · IMU exemptions · ILIA, IMIS and IMI · Buying or selling · Spouses with two homes · Separation and the family home · Usufruct and bare ownership · Inherited property