IMU rates in 2026: the national rules and the comuni’s choices
Italy has one IMU law but thousands of IMU rates. This page sets out both: the limits in the law and the rates comuni actually apply.
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Each Italian comune sets its own IMU rates within limits fixed by Law 160 of 2019. For “altri fabbricati”, the class that covers holiday homes, empty or rented flats, shops and offices, the base rate is 0.86 % and a comune may go from zero up to 1.06 %, or to 1.14 % if it kept an old surcharge. We read the published rate schedules of 7,357 of the 7,399 comuni that levy IMU. 3,333 of them charge 1.06 % on second homes, 500 charge less than the base rate, and 160 go above the ordinary maximum, including Rome and Milan. On a flat with €900 of cadastral income the range is wide: €1,603 a year at 1.06 %, €1,300 at the base rate. For a foreign buyer, the comune’s rate is the one number worth checking before signing.
The same home at the lowest, base and highest rate
Base rate 0.86 %
€1,156
| Maximum 1.06 % | €1,425 |
| With surcharge 1.14 % | €1,532 |
The limits written in the law
Paragraphs 748 to 755 of Law 160 of 2019 give every class of property a base rate and a band. A comune that has never filed a valid schedule applies the base rates as they are, which is the case for 42 comuni.
| Property class | Base rate | Comune may set |
|---|---|---|
| Second homes, rentals, shops, offices (altri fabbricati) | 0.86 % | 0 to 1.06 % |
| Building land (aree fabbricabili) | 0.86 % | 0 to 1.06 % |
| Luxury main home A/1, A/8, A/9 | 0.5 % | 0 to 0.6 % |
| Agricultural land | 0.76 % | 0 to 1.06 % |
| Group D (hotels, warehouses), not D/10 | 0.86 % | 0.76 % to 1.06 % |
| Rural farm buildings | 0.1 % | 0 to 0.1 % |
| Old TASI surcharge, where kept | up to +0.08 % | max 1.14 % |
Main homes outside the luxury categories pay nothing at all, so they have no rate. Since 2025 a comune can only differentiate within the situations listed in a ministerial decree, using the standard schedule generated on the Department of Finance portal.
What comuni actually charge on second homes
The second home rate is the one that matters to most foreign owners. Here are the eight most frequent general rates in the 7,357 schedules in force, with the number and share of comuni applying each.
| Rate | Comuni | Share |
|---|---|---|
| 1.06 % | 3,333 | 45.3 % |
| 0.86 % | 614 | 8.3 % |
| 0.96 % | 578 | 7.9 % |
| 1 % | 459 | 6.2 % |
| 0.76 % | 276 | 3.8 % |
| 1.05 % | 239 | 3.2 % |
| 1.01 % | 199 | 2.7 % |
| 0.9 % | 185 | 2.5 % |
The picture is lopsided: the legal maximum is the norm, the base rate a minority choice.
Tourist towns
Rates and the IMU on a flat with €900 of rendita in a few towns popular with foreign buyers:
| Comune | Second home rate | Schedule | IMU per year |
|---|---|---|---|
| Taormina | 1.06 % | 2025 | €1,603 |
| Positano | 0.96 % | 2026 | €1,452 |
| Capri | 0.86 % | 2026 | €1,300 |
| Lucca | 1.06 % | 2025 | €1,603 |
| Bellagio | 0.98 % | 2026 | €1,482 |
| Cortina d’Ampezzo | 1.14 % | 2025 | €1,724 |
| Ostuni | 1.06 % | 2026 | €1,603 |
Provincial capitals: highest and lowest
Almost every provincial capital charges the maximum on second homes, and many add the old surcharge. These are the capitals at the top and the bottom of the range; the Italian version of this page lists them all.
| Highest | Rate | Schedule |
|---|---|---|
| Ascoli Piceno (AP) | 1.14 % | 2026 |
| Brescia (BS) | 1.14 % | 2025 |
| Brindisi (BR) | 1.14 % | 2026 |
| Chieti (CH) | 1.14 % | 2025 |
| Matera (MT) | 1.14 % | 2026 |
| Milano (MI) | 1.14 % | 2026 |
| Modena (MO) | 1.14 % | 2025 |
| Potenza (PZ) | 1.14 % | 2025 |
| Rieti (RI) | 1.14 % | 2026 |
| Roma (RM) | 1.14 % | 2025 |
| Savona (SV) | 1.14 % | 2026 |
| Verona (VR) | 1.14 % | 2025 |
| Siena (SI) | 1.12 % | 2026 |
| Lecce (LE) | 1.1 % | 2025 |
| Lowest | Rate | Schedule |
|---|---|---|
| Aosta (AO) | 0.86 % | 2025 |
| Ragusa (RG) | 0.96 % | 2026 |
| Como (CO) | 0.96 % | 2025 |
| Massa (MS) | 1 % | 2026 |
| Belluno (BL) | 1 % | 2025 |
| Oristano (OR) | 1.01 % | 2025 |
| L'Aquila (AQ) | 1.01 % | 2025 |
| Carbonia (SU) | 1.01 % | 2025 |
Capitals in Friuli Venezia Giulia and Trentino-Alto Adige, such as Trieste, Udine, Trento and Bolzano, do not appear: IMU does not apply there.
Targeted rates in the schedules
Next to the general rate, many schedules contain lower or higher rates for precise situations: homes let at agreed rent (canone concordato), homes lent free to relatives, flats let to students, historic shops, or a higher rate for homes kept empty. They apply only if you meet the exact conditions, which are written in Italian administrative language. The rates by comune page lists them for each comune with the original wording, and the calculator lets you apply one with a click.
Rates that changed in 2026
Among comuni with both a 2025 and a 2026 schedule, 229 changed their second home rate. If yours is one of them, the June instalment (at last year’s rate) and the December balance (at this year’s) will differ. The 2026 changes guide shows how the catch-up works.
Luxury homes and land
For the rare owner whose Italian residence is classed A/1, A/8 or A/9, the main home rate applies, with a base of 0.5 %, a cap of 0.6 % and a deduction of €200. Farmland is exempt in 4,681 comuni whose schedules list it as mountain or hill land; where it is taxed, the comune’s rate applies to the reddito dominicale raised by 25 % and multiplied by 135. Building plots follow the second home rate in most schedules.
Reading these figures carefully
The statistics count comuni, not owners: a hamlet of two hundred people weighs as much as Rome. They describe general rates, not the targeted ones. And they reflect the schedules published on 3 October 2026; more comuni may publish their 2026 schedule by the 28 October deadline. Your own bill depends only on your comune, its rate for your type of property and your rendita, which the calculator combines for you. To compare two towns before buying, use the comparison tool.