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IMU in Palermo in 2026: rates and calculator
Palermo charges the ordinary maximum on nearly everything and, unlike the other cities on this site, gives no relief for the home of an owner living in a care home.
Checked by Radif Partners
The comune has not yet published its 2026 schedule, so the 2025 rates apply (resolution no. 391 of 24/12/2024). 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 · Palermo
€1,068
| Taxable value | €100,800 |
| Rate applied | 1.06 % |
| First instalment by 16 June 2026 | €534 |
| Balance by 16 December 2026 | €534 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | G273 | June | €534 |
| 3918 | G273 | December | €534 |
Palermo’s IMU schedule, resolution no. 391 of 24/12/2024 and still the one in force on 2026-10-03, sets 1.06 % for second homes, rented flats, shops and offices, and the same rate for group D buildings, building plots and farmland. Luxury main homes pay 0.6 % and rural farm buildings 0.1 %. There are no targeted rates. A flat in category A/3 with €600 of cadastral income held as a second home pays €1,068 a year. For families with roots in Palermo two rules matter most. First, the comune does not treat the home of an elderly or disabled owner in permanent care as a main home, so that home pays in full. Second, emigrants who draw a pension abroad under a social security agreement with Italy can halve the tax on one unlet home, a national relief that does not depend on the comune.
IMU rates in Palermo
2025 schedule (resolution no. 391 of 24/12/2024), 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 % |
Holiday homes on the coast
Mondello and the coastal districts are part of the comune of Palermo, so a seaside flat there pays the city rate of 1.06 %, with the cadastral code G273. Homes in neighbouring towns belong to other comuni with their own schedules: use the comparison tool to see the difference for the same rendita.
Inherited homes
When a home passes to several heirs, each pays on his or her share from the date of death, and only an heir who moves in as a registered resident is exempt on his or her part. An heir abroad who finds out late that the tax was due faces penalties; the ravvedimento cuts them if you act before the comune does, within the five-year assessment window.
Farmland around the city
Palermo is not among the comuni whose farmland is exempt, so land not farmed by a registered farmer pays 1.06 % on its land income revalued by 25 % and multiplied by 135.
Frequently asked questions
My mother moved into a care home in Palermo: does her flat now pay IMU?
Yes. Palermo has not used the option of paragraph 741 to treat the home of an elderly person in permanent care as a main home, so the flat pays 1.06 % like a second home even if it stays empty: €1,068 a year on €600 of cadastral income. Other big cities on this site do grant that relief.
I emigrated from Palermo and draw a pension abroad: do I pay full IMU on my old home?
Not necessarily. If you live abroad, your pension was earned under a social security agreement with Italy and the home is neither let nor lent, IMU on one dwelling is halved (Law 178/2020, paragraph 48): €534 instead of €1,068 on a €600 rendita.
Which code identifies Palermo on an IMU payment?
The cadastral code G273, for every district of the city including Mondello. Use it with tax code 3918 for a flat or shop and with the tax year, on the F24 or in the reference of a bank transfer to the comune’s treasury account if you pay from abroad.
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Rates 2026, last updated