The June IMU instalment (acconto) in 2026
If you own a home in Italy that is not your residence, the first IMU payment of the year falls in mid-June, before most comuni have finalised their rates.
Checked by Radif Partners · Editorial policy
The first IMU instalment of 2026, called the acconto, was due by 16 June 2026. It equals the tax for the first half of the year worked out with the comune’s rate and deduction from the previous year (Law 160 of 2019, article 1, paragraph 762). For an owner who held the property all year that simply means half of the annual tax at the 2025 rate. A flat classed A/2 with €900 of cadastral income, in a comune that charges 1.06 % on second homes, pays €1,603 a year: €801 in June and the same in December if the rate does not change. Buyers who completed after June pay nothing in June; sellers pay only the months they still owned the property. Any change in the comune’s rate for 2026 is settled with the December balance. Since most owners abroad pay by bank transfer, many choose to pay the whole year in June, which the law allows.
Your June IMU instalment
Due by 16 June
€712
| On the F24 (rounded) | €712 |
| Single payment in June | €1,425 |
Using the previous year’s rate.
Why June uses last year’s rate
Italian comuni have until 14 October 2026 to upload their rate schedule (prospetto delle aliquote) for the year, and the Department of Finance publishes it by 28 October 2026. In June, the new rates often do not exist yet. The law therefore splits the year: June is calculated on the rates you already know, those of the previous twelve months, and December corrects the total once the new rates are published. You never have to guess a rate that has not been set.
At the time of our check, 5,057 comuni had published a 2026 schedule and 2,300 were still on 2025. Where no new schedule exists, June and December are identical. Where one does, the calculator uses the 2025 schedule for June and the 2026 one for December.
When it is not half the tax
Two things change the June figure: the months you owned the property between January and June, and any change of rate. A month counts if you owned the property for more than half of its days, and the day of the deed (rogito) counts for the buyer (paragraph 761). If you complete on 20 March, March stays with the seller; complete on 10 March and it is yours.
| Bought in | Months owned | June payment | December payment |
|---|---|---|---|
| January | 12 | €801 | €801 |
| March | 10 | €534 | €801 |
| May | 8 | €267 | €801 |
| July | 6 | €0 | €801 |
| September | 4 | €0 | €534 |
If you sold during the first half of the year, the June payment covers January up to the month of the sale and nothing is due in December.
Comuni that changed their rate
Comparing each comune’s 2025 and 2026 schedules, we found 229 that changed the rate on second homes and other buildings. In those places the June payment at the old rate is not half of the final tax. Three real examples for the same flat:
| Comune | 2025 rate | 2026 rate | June | December |
|---|---|---|---|---|
| Leini (TO) | 1.02 % | 1.06 % | €771 | €832 |
| Mazzè (TO) | 0.96 % | 1.06 % | €726 | €877 |
| Vicopisano (PI) | 0.76 % | 1.06 % | €575 | €1,028 |
Paying the whole year in June
Paragraph 762 lets you pay the full year’s tax by the June deadline. For owners who live abroad and pay by international transfer, one payment instead of two means one bank fee and one thing to remember. It is a safe choice when the comune has already published its 2026 schedule; otherwise, a rate increase decided before the end of October means a top-up by 16 December, and a cut means a credit you claim back with a refund request.
Luxury homes and reductions
If the property is your Italian main home and classed A/1, A/8 or A/9, the €200 deduction is applied in proportion to the months: six months’ worth in June. Reductions apply from the first instalment too. A home lent free of charge to a child under a registered contract has its taxable value halved; a home let at agreed rent pays 75 % of the tax; pensioners living abroad who qualify pay half on one home. See the guides to luxury homes and non-residents.
Filling in the F24 line
IMU is paid only with the F24 form or the matching postal slip (paragraph 765). In the section for IMU and other local taxes, each line carries the comune’s cadastral code, the tax code (3918 for a second home, 3912 for a luxury main home), the “Acc.” box ticked for the June instalment, the number of properties and the year 2026. Amounts are rounded to the euro per line, down up to 49 cents and up above (Law 296 of 2006, paragraph 166): €801.36 becomes €801. If you pay the full year at once, tick both “Acc.” and “Saldo”. The F24 tax codes guide lists every code.
Missed the June deadline
Pay as soon as you can with the voluntary correction procedure, the ravvedimento operoso. The full penalty of 25 % of the unpaid tax is halved for delays up to ninety days and the ravvedimento cuts it to one tenth within thirty days, plus interest at the legal rate for each day of delay. Folding the missed June amount into your December payment does not cancel the delay: the penalty keeps growing until the June amount is paid.