IMU on offices in Italy: A/10 units, home studios and let premises
Category A/10 is the Italian cadastral class for offices and private studios. It sits in group A with homes, but its IMU is calculated on half the multiplier.
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Offices and private studios registered in cadastral category A/10 pay IMU as “other buildings”, on a multiplier of 80 rather than the 160 used for homes (paragraph 745 of Law 160/2019, which gives banks and insurers in D/5 the same 80). The rendita from the visura is increased by 5 % and multiplied by 80: an office with €1,300 of rendita has a taxable value of €109,200 and, at the 1.06 % rate, pays €1,158 a year in two instalments of €579, under F24 tax code 3918. The owner pays even when the office is let. The decisive point for foreign owners and professionals is that IMU follows the category on the land registry, not how the space is used: a flat used as a consulting room or studio stays a dwelling and is taxed on the full residential multiplier. Some comuni set their own office rates, so check the schedule of yours.
IMU on your A/10 office
IMU 2026
€1,336
| Base (×80) | €126,000 |
| Same rendita as a home (×160) | €2,671 |
Half the multiplier of a home
Paragraph 745 (a) gives 160 to group A “excluding category A/10”, and paragraph 745 (d) gives A/10 a multiplier of 80. At the same rendita, an office therefore has half the taxable value of a flat. Office rendite tend to be higher than residential ones in the same street, so the real gap is usually narrower, but the table shows the effect of the multiplier alone.
| Rendita | Office at 0.86 % | Office at 1.06 % | Flat A/3 at 1.06 % |
|---|---|---|---|
| €700 | €506 | €623 | €1,247 |
| €1,300 | €939 | €1,158 | €2,315 |
| €2,500 | €1,806 | €2,226 | €4,452 |
| €5,000 | €3,612 | €4,452 | €8,904 |
Category decides, not use
Professionals relocating to Italy often work from a room or a whole flat registered as a dwelling. For IMU that space is a dwelling: if it is also your main residence and not in a luxury category, it is exempt; if it is a separate flat used only for work, it pays as another building on the residential multiplier. Changing the category to A/10 requires a cadastral update filed by a technician (geometra or architect) and produces a new rendita, so the IMU after the change can go either way. Run both cases through the calculator before deciding.
Comune rates aimed at offices
National law has no separate office rate, but comuni can create one in their schedule. Conditions seen in the schedules include offices used directly by a business, offices of young or innovative companies, and offices owned and used by non-profit bodies. In Genoa, for instance, offices and workshops of innovative start-ups in research get a reduced rate; Rome lowers the rate on A/10, B and C units owned and used by non-profit organisations. These appear under the calculator result with their Italian conditions.
Let offices and leases
If you let your office to a company, you remain the taxpayer: paragraph 743 makes the owner or usufructuary liable, never the tenant. The agreed-rent reduction of paragraph 760 does not apply to offices, since it covers only dwellings let under Law 431/1998. Under a finance lease (leasing) the lessee pays from the date of signing. If the office stands empty, the comune may apply a higher rate for property not in use.
Paying
Office IMU goes entirely to the comune under code 3918, the same code as second homes and shops, with the comune’s cadastral code. Pay on 16 June using last year’s rate and on 16 December using the 2026 rate. Owners abroad can pay by bank transfer to the comune; the guide for non-residents lists what to quote, and the multipliers guide compares every category.
Worked example: an office bought in May
Suppose you complete the purchase of an office with €1,300 of rendita on 12 May 2026. The day of the deed counts for the buyer, and May has 31 days, so you hold it for 20 days against the seller’s 11: May is yours. You owe IMU for 8 months and the seller for 4. At 1.06 %, your share for the year is €772. May and June fall in the first half of the year, so two months go into the June instalment and the other six into December: the calculator splits them once you enter the months and choose “to December”.
If you buy with a partner in equal shares, each of you pays half on a separate F24 or transfer: on a full year that is €579 each. Each co-owner is a separate taxpayer under paragraph 743, so one partner paying everything does not discharge the other in the comune’s records unless its regulation allows it.
What to check on the visura before you pay
The cadastral record of an office shows the category (it should read A/10), the class, the size in rooms (vani) and the rendita in euros. Use the rendita exactly as printed, without adding 5 % yourself. If the visura still shows a residential category because the conversion was never registered, you must pay on that category until it is updated, whatever the use. If several units were merged into one office, make sure the merger was registered: otherwise each old unit keeps its own rendita and its own line on the payment form.