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IMU in Naples in 2026: rates and calculator
Naples is the simplest big city for IMU: one rate for almost every kind of property and no targeted discounts in its schedule.
Checked by Radif Partners
The comune has not yet published its 2026 schedule, so the 2025 rates apply (resolution no. 166 of 27/12/2024). If nothing is published by 28 October 2026, they also apply to the December balance (paragraph 767).
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IMU due for 2026 · Napoli
€1,247
| Taxable value | €117,600 |
| Rate applied | 1.06 % |
| First instalment by 16 June 2026 | €623 |
| Balance by 16 December 2026 | €623 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | F839 | June | €623 |
| 3918 | F839 | December | €623 |
Naples applies 1.06 % to every building that is not a main home, from the inherited family flat to a shop in the centro storico, and the same rate to group D buildings, building plots and farmland. Luxury main homes pay 0.6 % and rural farm buildings 0.1 %. The schedule in force, resolution no. 166 of 27/12/2024, is still the 2025 one as of 2026-10-03; unless the comune publishes a 2026 schedule by 28 October, it applies to the December balance too. A flat in category A/4 with €700 of cadastral income pays €1,247 a year, €623 in June and the same in December. When a flat is owned by heirs living elsewhere in Italy or abroad, each of them pays only on his or her share, with a separate payment, and the national reliefs for free loans, agreed-rent leases and pensioners abroad still apply.
IMU rates in Naples
2025 schedule (resolution no. 166 of 27/12/2024), 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 % |
One rate, many owners
Because Naples has no targeted rates, the only thing that changes the tax between two flats is the cadastral income and the category multiplier. A shop (C/1) with the same rendita as a flat pays about a third as much, because its multiplier is 55 instead of 160. Co-owners split the yearly amount in proportion to their shares, each with an independent obligation (paragraph 743).
National reliefs still apply
A flat lent free to a child or parent who lives there, under a registered contract, has its taxable value halved if the owner meets the conditions of paragraph 747. Pensioners living abroad with a pension earned under a social security agreement with Italy pay half on one unlet dwelling. The non-resident guide lists the conditions.
Elderly owners in care
Naples treats the home of an elderly or disabled owner who has moved permanently into a care home as a main home, as long as it is not let. In that case it pays no IMU, whoever looks after it.
Frequently asked questions
My siblings and I inherited a flat in Naples: who pays the IMU?
Each co-owner pays his or her own share with a separate payment; there is no joint bill. At Naples’ 1.06 % rate, a flat with €700 of cadastral income costs €1,247 a year in total, so a 50 % owner pays €623. A sibling who lives there as a registered resident pays nothing on his or her share.
Does Naples give any IMU discount for letting a flat?
The comune’s schedule has no targeted rates, so every let flat starts from 1.06 %. The only discount is the national one for agreed-rent leases (canone concordato), which cuts the tax to 75 %: €935 instead of €1,247 on a €700 rendita.
When must IMU on a Naples property be paid in 2026?
By Tuesday 16 June 2026 for the first instalment and by Wednesday 16 December 2026 for the balance, or the whole year by 16 June. Naples has not published a 2026 schedule as of 2026-10-03, so both instalments are worked out at 1.06 % for a second home unless a new schedule arrives by 28 October.
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Rates 2026, last updated