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IMU in Bologna in 2026: rates and calculator
Bologna’s IMU schedule is built around regulated lets, especially to university students.
Checked by Radif Partners
The comune has not yet published its 2026 schedule, so the 2025 rates apply (resolution no. 900730/2024 of 20/12/2024). If nothing is published by 28 October 2026, they also apply to the December balance (paragraph 767).
Advanced options
IMU due for 2026 · Bologna
€1,514
| Taxable value | €142,800 |
| Rate applied | 1.06 % |
| First instalment by 16 June 2026 | €757 |
| Balance by 16 December 2026 | €757 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | A944 | June | €757 |
| 3918 | A944 | December | €757 |
Bologna charges 1.06 % on second homes, flats let at market rent, shops and offices, and the same rate on group D buildings, building land and farmland. Luxury main homes pay 0.6 %. The schedule in force is resolution 900730/2024 of 20/12/2024, still the 2025 one as of 2026-10-03; if no 2026 schedule is published by 28 October, it also governs the December balance. Almost all of Bologna’s targeted rates concern renting: flats let to students, under agreed-rent leases or under transitional leases pay 0.76 %. For a flat in category A/3 with €850 of cadastral income, that means €1,514 a year if it is empty or let at market rent and €1,085 if it is let to students. An agreed-rent lease gets the national 25 % cut on top, which makes it the cheapest option for an owner. Cinemas and theatres also pay a reduced group D rate.
IMU rates in Bologna
2025 schedule (resolution no. 900730/2024 of 20/12/2024), 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 | 0.1 % | 0.1 % |
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 - Codice ATECO: 59.14.00 - Attivita' di proiezione cinematografica | 0.76 % |
| 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 - Codice ATECO: 90.04.00 - Gestione di teatri, sale da concerto e altre strutture artistiche | 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. | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 2, comma 3, della Legge n.431/1998 e s.m.i. - Condizioni locatario/comodatario: Studenti | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 5, comma 1, della Legge n. 431/1998 e s.m.i. - Destinazione d'uso: Purché l'affittuario/comodatario la utilizzi come abitazione principale. | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 5, comma 1, della Legge n. 431/1998 e s.m.i. - Condizioni locatario/comodatario: Studenti | 0.76 % |
| 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. - Destinazione d'uso: Purché l'affittuario/comodatario la utilizzi come abitazione principale. | 0.76 % |
| 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 | 0.76 % |
Buying to let near the university
Many buyers in Bologna let to students of the University of Bologna. For IMU the decisive document is the lease: the reduced rate applies to the student contract of art. 5, paragraph 2, of Law 431/1998, to agreed-rent leases and to transitional leases, with the variants the schedule lists for tenants who are students or who live in the flat as a main home. A room-by-room arrangement without a registered lease of these types pays the ordinary rate.
Comparing the three options
On a €850 rendita, the gap between an empty flat and a student let is €428 a year. Use the calculator above, choosing “home let at agreed rent” to apply both reductions, or enter the 0.76 % rate by hand for a student or transitional lease.
Deadlines
The first instalment is due by 16 June and uses the previous year’s rate; the balance by 16 December uses the rate published by 28 October. See the June instalment guide and the December balance guide.
Frequently asked questions
Is there a lower IMU rate in Bologna for flats let to students?
Yes: 0.76 % instead of 1.06 % for flats let to students under the student, agreed-rent or transitional contracts of Law 431/1998. On €850 of cadastral income that is €1,085 a year instead of €1,514. A market-rent lease pays the ordinary rate.
Do I need to tell Bologna that my flat is let at a reduced rate?
The schedule sets the rate; the comune’s regulation says whether a declaration or notice is required to claim it. Keep the registered lease and ask the tax office (ufficio tributi) about any form, since you must be able to prove the condition if the comune checks.
Will Bologna’s IMU rates change in December 2026?
Only if Bologna publishes a 2026 schedule by 28 October 2026 with different rates. As of 2026-10-03 the schedule in force is the 2025 one, resolution 900730/2024 of 20/12/2024; if no new schedule appears in time, the December balance is worked out with the same rates as the June instalment.
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Rates 2026, last updated