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IMU in Bari in 2026: rates and calculator
Bari charges the ordinary maximum on empty homes but has some of the lowest rates on this site for regulated lets and family loans.
Checked by Radif Partners
The comune has not yet published its 2026 schedule, so the 2025 rates apply (resolution no. 104 of 11/12/2024). If nothing is published by 28 October 2026, they also apply to the December balance (paragraph 767).
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IMU due for 2026 · Bari
€1,336
| Taxable value | €126,000 |
| Rate applied | 1.06 % |
| First instalment by 16 June 2026 | €668 |
| Balance by 16 December 2026 | €668 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | A662 | June | €668 |
| 3918 | A662 | December | €668 |
Bari applies 1.06 % to second homes, shops, offices, group D buildings, building land and farmland, 0.6 % to luxury main homes and nothing to rural farm buildings. The schedule in force, resolution no. 104 of 11/12/2024, is still the 2025 one on 2026-10-03. A flat in category A/3 with €750 of cadastral income kept as a second home pays €1,336 a year. What sets Bari apart is how far it cuts the rate for homes that are lived in: 0.4 % for agreed-rent, transitional and student leases, where the tenant uses the home as a main residence; 0.76 % for a home lent free to a parent or child who lives there, when the national free-loan relief does not apply. With the national 25 % cut on agreed-rent leases, the same flat pays €378. For owners from Puglia now living abroad who let the family home, the type of lease is worth more than any other choice.
IMU rates in Bari
2025 schedule (resolution no. 104 of 11/12/2024), in force until the comune publishes its 2026 schedule.
| Category | Rate in force | June instalment |
|---|---|---|
| Other buildings (second homes, rentals, shops, offices) | 1.06 % | 1.06 % |
| Luxury main home A/1, A/8, A/9 | 0.6 % | 0.6 % |
| Group D (warehouses, hotels) | 1.06 % | 1.06 % |
| Building land | 1.06 % | 1.06 % |
| Agricultural land | 1.06 % | 1.06 % |
| Rural farm buildings | 0 % | 0 % |
Targeted rates in the schedule
| Conditions (Italian wording of the schedule) | Rate |
|---|---|
| Categoria catastale: - D/3 Teatri, cinematografi, sale per concerti e spettacoli e simili (con fine di lucro) - Fabbricati a disposizione o utilizzati: Immobili locati o concessi in comodato o utilizzati direttamente dal soggetto passivo - Requisiti soggettivi del locatario, comodatario o soggetto passivo utilizzatore: Utilizzatore diretto dell' immobile (tutti) | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Comodato d'uso gratuito - Condizioni locatario/comodatario: Parenti - Sino al primo grado (ipotesi diverse da quella di cui all'art. 1, comma 747, lett. c), della legge n. 160 del 2019) - Destinazione d'uso: Purché l'affittuario/comodatario la utilizzi come abitazione principale. - Limitatamente ad un solo immobile. | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 2, comma 3, della Legge n.431/1998 e s.m.i. - Destinazione d'uso: Purché l'affittuario/comodatario la utilizzi come abitazione principale. | 0.4 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 5, comma 1, della Legge n. 431/1998 e s.m.i. | 0.4 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione a studenti ai sensi dell'art. 5, comma 2, della Legge n. 431/1998 e s.m.i. - Condizioni locatario/comodatario: Studenti | 0.4 % |
| Alloggi regolarmente assegnati dagli IACP o dagli enti di edilizia residenziale pubblica aventi le stesse finalità | 0.21 % |
Two ways to lend a home to family
The national rule halves the taxable value when an owner lends a home to a parent or child under a registered contract, lives in the same comune and owns no other home apart from his or her own main home there. Owners abroad usually fail the residence condition. Bari’s own targeted rate of 0.76 % fills that gap for one home lent to a first-degree relative who lives there. The two reliefs are alternatives, not cumulative.
Rural buildings and farmland
Bari sets a zero rate on rural farm buildings, so a barn or farm store classed D/10 pays no IMU. Farmland pays 1.06 % unless it is farmed by a registered farmer.
Paying
Payments go to comune code A662, tax code 3918 for a home or shop. If you miss an instalment, the late payment calculator shows the reduced penalty.
Frequently asked questions
How much does letting at agreed rent save on IMU in Bari?
A lot: Bari’s schedule cuts the rate from 1.06 % to 0.4 % for agreed-rent leases where the tenant lives in the flat, and the national rule then charges 75 % of that. On €750 of cadastral income: €1,336 a year empty, €378 at agreed rent.
I let my parents live in my flat in Bari for free: is there a reduction?
Yes. If you meet the national conditions (registered free-loan contract, residence in Bari, no other homes apart from your own main home there) the taxable value is halved. If you do not, Bari still offers 0.76 % on one home lent to a parent or child who lives there: €958 a year on a €750 rendita.
Which comune code goes on an IMU payment for Bari?
Bari’s cadastral code is A662. Put it in the comune field of the F24, or in the reference of a bank transfer from abroad, together with your codice fiscale, tax code 3918 for a flat or shop and the tax year. A wrong comune code sends the money to another comune and leaves your IMU unpaid.
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Rates 2026, last updated