The December IMU balance (saldo) in 2026
December is when the year’s IMU is settled for good, so it is the payment that changes when a comune raises or cuts its rate.
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The second IMU instalment of 2026, the saldo, is due by 16 December 2026. It is not simply the other half: it is the tax for the whole of 2026, worked out with the rate schedule published by the Department of Finance by 28 October 2026, minus whatever you paid in June at the previous year’s rate (Law 160 of 2019, article 1, paragraph 762). If your comune kept its rate, June and December match. If it raised the rate, December absorbs the whole year’s increase. Between 2025 and 2026, 229 comuni changed their rate on second homes and other buildings, 194 of them upwards. For a detached house classed A/7 with €1,100 of cadastral income in Moiola, that means €795 in June and €1,164 in December. If you bought after June, December is your only payment for the year. If you paid the full year in June, check whether the rate changed and top up by the deadline if it went up.
The December balance when the rate changes
Balance by 16 December
€780
| Already paid in June | €645 |
| Total IMU 2026 | €1,425 |
How the balancing payment works
Think of December as a reconciliation. First the comune’s 2026 rate is applied to the whole year, with your share, your months of ownership, any deduction and any reduction. Then the June payment is subtracted. What is left is the saldo. The new rate only counts if the comune uploaded its schedule by 14 October 2026 and it was published by 28 October 2026 (paragraph 767); a resolution that arrives later, or a resolution without the standard schedule, has no effect for 2026 (paragraph 757).
Four comuni, four outcomes
| Comune | 2025 rate | 2026 rate | June | December |
|---|---|---|---|---|
| Moiola (CN) | 0.86 % | 1.06 % | €795 | €1,164 |
| Brunello (VA) | 0.86 % | 1.06 % | €795 | €1,164 |
| Samo (RC) | 0.65 % | 0.9 % | €601 | €1,063 |
| Cappadocia (AQ) | 1 % | 0.1 % | €924 | €0 |
The first three comuni raised their rate, so December is the heavier payment. Cappadocia did the opposite: its rate fell from 1 % to 0.1 %. The June payment of €924 already exceeds the full-year tax of €185, so the December balance is zero and the owner holds a credit.
Owners who bought in the second half
If your deed was signed after June, you paid nothing in June and December covers all your months at the 2026 rate. A purchase completed on 1 October gives three months: on the same A/7 house at 1.06 %, that is €490 due in December. Remember that the day of the deed counts for the buyer, and a month counts when you own it for more than half of its days.
When nothing new is published
If the comune does not publish a 2026 schedule in time, the December balance uses the same rates as June, those of 2025. At the time of our check 2,300 comuni had not yet published, and the calculator labels each of them as such. A stricter rule applies to the few comuni that never adopted a valid schedule at all: there the national base rates apply (0.86 % for second homes) until they do.
A zero balance and a credit
A cut in the rate, a reduction you forgot in June or a duplicate payment can leave you with more paid than owed. The December balance is then zero and the difference is yours to reclaim: within five years of payment, with the comune refunding within 180 days and adding interest at a rate it sets, at most three points above the legal rate (Law 296 of 2006, paragraphs 164 and 165). Some comuni let you offset the credit against the next instalment instead; it depends on their regulations. The IMU refund guide explains the request.
Several properties, several balances
Each property is reconciled on its own and each comune on its own. An owner with a flat in a comune that raised its rate and a house in one that kept it will see a bigger December figure for the first and an unchanged one for the second. Properties in the same comune with the same tax code can share one F24 line, with the number of properties shown; properties in different comuni always need separate lines, because the comune code decides where the money goes. Co-owners each pay their own share of every balance under their own codice fiscale, unless the comune’s regulations accept one co-owner paying for the others.
Paying from abroad in December
On the F24 form, tick “Saldo” and use the same codes as in June: 3918 for a second home, shop or office, 3912 for a luxury main home, 3925 and 3930 for group D buildings. Without an Italian bank account, use the international transfer details your comune publishes for non-resident owners, quoting your codice fiscale, “IMU”, the tax code, the year and “saldo”. Allow a few working days so the money is credited by the deadline. Details are in the guide for non-residents.
After the deadline
A balance paid late or short can be put right with the ravvedimento operoso: a reduced penalty plus interest, both paid on the same tax code with the “Ravv.” box ticked. For the December 2026 balance, regularising more than ninety days late but by 30 June 2027, the deadline of the IMU return for 2026, costs one eighth of the 25 % penalty; after that, one seventh. Comuni can issue an assessment until 31 December of the fifth year after the payment was due, so keep your receipts.