IMU deadlines in 2026: the full calendar

Two instalments or one: what to pay and when

Annual IMU on the property

€

By 16 June 2026

€750

By 16 December 2026	€750
Or everything by 16 June	€1,500

If the rate does not change from one year to the next.

Full IMU calculator →

The 2026 calendar at a glance

The owners’ dates are set by national law, not by the comune. Someone with property in three different towns pays all of it on the same two days, with one F24 form carrying a line per comune. A comune may only postpone payment dates through its own regulations for particular situations, such as a natural disaster (paragraph 777 b).

Mid-June: the first half of the year

The June instalment covers January to June at last year’s rate. That is deliberate: in June many comuni have not set the year’s rates yet. If you owned the property from 1 January, you pay half of the annual tax at the 2025 rate. If you bought in March, you pay for the months from March to June; if you buy in July, there is nothing to pay in June. The June payment guide has the details.

Buying or selling during the year

A sale moves the obligation, not the dates. The seller pays for the months up to the deed, the buyer for the months after it, each on the usual June and December deadlines, with the month of the deed going to whoever owned the property for more of its days.

October: the comuni’s deadlines

Two dates in October decide which rate you pay in December. By 14 October 2026, each comune must upload its rate schedule and regulations to the national tax-federalism portal; by 28 October 2026, the Department of Finance publishes them. A comune that misses the window keeps last year’s rates for 2026. When we checked, 5,057 comuni had already published a 2026 schedule and 2,300 were still on 2025. Our rates by comune page shows which applies to yours.

Mid-December: settling the year

The balance recalculates the whole year at the 2026 rate and deducts the June payment. A rate increase makes December the larger payment; a cut makes it smaller, possibly zero, with a credit to reclaim. The December payment guide shows real comuni where this happened.

The following June: the IMU return

Unlike an income tax return, the IMU return (dichiarazione IMU) is not annual. It is filed online, by 30 June of the year after the change, only when the change is something the comune cannot find in its own or the land registry’s records: a free loan to a child that halves the taxable value, a building that became unfit for use, land that passed to a registered farmer (paragraph 768-bis). Failing to file when required carries its own penalty, so the IMU return guide is worth a look if your situation changed.

Planning payments from abroad

Without an Italian bank account, you cannot submit an F24 form online. Comuni publish bank details for international transfers to their treasury; allow a few working days for the money to arrive. Two habits help: schedule the June transfer in early June and the December one at the start of the month, once the year’s schedules are published; and keep the transfer receipts, because comuni have until 31 December of the fifth year after a payment to issue an assessment.

The price of a missed date

Late payment carries a penalty of 25 % of the unpaid tax, halved for delays of up to ninety days and reduced to one fifteenth per day within fifteen days (Legislative Decree 471 of 1997, article 13). If you correct the mistake yourself before the comune contacts you, the ravvedimento reduces the penalty further: one tenth within thirty days, one ninth within ninety, one eighth until the return deadline, one seventh after. The table applies these rules to the December balance of our example flat, €623; interest at the legal rate is added on top, day by day.

What paying the June instalment late costs

Unpaid tax

€

Days late

days

Reduced penalty

€6.25

Rate applied	1.25 %
Plus interest at the legal rate	day by day

Full late payment calculator →