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IMU in Milan in 2026: rates and calculator
Milan has already published its 2026 rates, and the figure you pay depends on whether your flat is empty, let at market rent or let at the agreed rent.
Checked by Radif Partners
2026 schedule published by the comune (resolution no. 110 of 18/12/2025). The June payment uses the 2025 rates and the December balance the 2026 rates, as paragraph 762 requires.
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IMU due for 2026 · Milano
€2,107
| Taxable value | €184,800 |
| Rate applied | 1.14 % |
| First instalment by 16 June 2026 | €1,053 |
| Balance by 16 December 2026 | €1,053 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | F205 | June | €1,053 |
| 3918 | F205 | December | €1,053 |
Milan is one of the three cities on this site, with Turin and Genoa, whose 2026 rate schedule is already published, approved by resolution no. 110 of 18/12/2025, and it makes a clear choice: the less a flat is used, the more it pays. A home kept empty or used only by its owner on visits pays 1.14 %, the maximum including the old TASI surcharge. Let at market rent under a registered lease, it pays 1.04 %. Let at the agreed rent set by the local agreement under Law 431 of 1998, it pays 0.73 %, and the national rule then cuts that tax to 75 %. For a flat in category A/3 with €1,100 of cadastral income, that is €2,107, €1,922 or €1,012 a year. The 2026 rates are identical to 2025, so the June and December instalments are equal. Luxury main homes (A/1, A/8, A/9) pay 0.68 %.
IMU rates in Milan
2026 schedule approved by resolution no. 110 of 18/12/2025.
| Category | Rate in force | June instalment |
|---|---|---|
| Other buildings (second homes, rentals, shops, offices) | 1.14 % | 1.14 % |
| Luxury main home A/1, A/8, A/9 | 0.68 % | 0.68 % |
| Group D (warehouses, hotels) | 1.14 % | 1.14 % |
| Building land | 1.14 % | 1.14 % |
| 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 | 0.95 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 2, comma 3, della Legge n.431/1998 e s.m.i. Categoria catastale: - A/1 Abitazioni di tipo signorile - A/2 Abitazioni di tipo civile - A/3 Abitazioni di tipo economico - A/4 Abitazioni di tipo popolare - A/5 Abitazioni di tipo ultrapopolare - A/6 Abitazioni di tipo rurale - A/7 Abitazioni in villini - A/8 Abitazioni in ville - A/9 Castelli, palazzi di eminenti pregi artistici o storici - Destinazione d'uso: Purche' l'affittuario/comodatario la utilizzi come abitazione principale. | 0.73 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione a canone libero Categoria catastale: - A/1 Abitazioni di tipo signorile - A/2 Abitazioni di tipo civile - A/3 Abitazioni di tipo economico - A/4 Abitazioni di tipo popolare - A/5 Abitazioni di tipo ultrapopolare - A/6 Abitazioni di tipo rurale - A/7 Abitazioni in villini - A/8 Abitazioni in ville - A/9 Castelli, palazzi di eminenti pregi artistici o storici | 1.04 % |
| Immobili di categoria C Categoria catastale: - C/1 Negozi e botteghe - C/3 Laboratori per arti e mestieri - Fabbricati a disposizione o utilizzati: Immobili locati o concessi in comodato o utilizzati direttamente dal soggetto passivo - Destinazione d'uso: Utilizzato per attivita' produttiva e/o commerciale o per l'esercizio di arti e professioni - Con contratto registrato *Per contratti di locazione di immobili devono intendersi esclusivamente quelli registrati ai sensi delle vigenti disposizioni di legge. | 0.95 % |
| Fabbricati divenuti inagibili gia' destinati ad abitazione principale - Tipologia fabbricato: Fabbricati divenuti inagibili gia' destinati ad abitazione principale di categoria catastale diversa da A/1, A/8 e A/9 e relative pertinenze. Fabbricato divenuto inagibile: A seguito di calamita' naturali o di cause diverse da calamita' naturali. | 0 % |
Empty, let, or let at agreed rent
For an owner living abroad, the choice between keeping the flat for visits and letting it has a direct IMU effect in Milan. The gap between the empty-flat rate and the agreed-rent outcome is €1,095 a year on a €1,100 rendita. Agreed-rent leases follow a standard contract and a rent band set for each area of the city; a local landlords’ or tenants’ association can draft one.
Shops and offices
Shops and workshops used for a business under a registered lease pay a reduced rate set in the schedule; offices in category A/10 follow the ordinary rate for other buildings unless they meet one of the targeted conditions listed under the calculator. Group D buildings such as hotels pay 1.14 %, with 0.76 % going to the State.
If the flat was your main home
Many foreign buyers first live in Milan, then move away and keep the flat. From the month you transfer your residence abroad, the flat stops being a main home and starts paying 1.14 %. If it became unfit for use while it was your main home, Milan’s schedule sets a zero rate. The months rule decides which month counts, and the non-resident guide covers paying from abroad.
Frequently asked questions
Is IMU lower in Milan if I rent my flat out?
Yes. Milan’s 2026 schedule charges 1.14 % on a flat kept empty, 1.04 % on one let at market rent and 0.73 % on one let at agreed rent (canone concordato), which then gets the national 25 % cut. On €1,100 of rendita: €2,107 empty, €1,922 let at market rent, €1,012 at agreed rent. The lease must be registered.
Do short-term holiday lets count as “locazione” for Milan’s lower rate?
The schedule’s market-rent rate refers to registered leases (locazione a canone libero). Whether a given short-term arrangement qualifies is for the comune to judge, so ask Milan’s tax office before applying 1.04 %; if in doubt, 1.14 % is the rate that cannot be challenged.
What rate does a luxury main home pay in Milan?
0.68 %: the 0.6 % maximum for main homes in categories A/1, A/8 and A/9 plus the old TASI surcharge Milan kept. The €200 deduction is then subtracted. It only concerns people registered as resident in the flat; for an owner living abroad the same flat pays 1.14 %.
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Rates 2026, last updated