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IMU in Turin in 2026: rates and calculator
Turin rewards owners who let to students or at the agreed rent with a rate of about half the ordinary one.
Checked by Radif Partners
2026 schedule published by the comune (resolution no. 758 of 15/12/2025). 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 · Torino
€1,425
| Taxable value | €134,400 |
| Rate applied | 1.06 % |
| First instalment by 16 June 2026 | €712 |
| Balance by 16 December 2026 | €712 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | L219 | June | €712 |
| 3918 | L219 | December | €712 |
Turin’s 2026 rate schedule, approved by resolution no. 758 of 15/12/2025, keeps the ordinary rate for second homes at 1.06 % but cuts it to 0.575 % for three kinds of regulated lease: agreed-rent contracts where the tenant lives in the flat, leases to university students and short transitional leases, all defined by Law 431 of 1998. For a flat in category A/2 with €800 of cadastral income, that is €1,425 a year if it stands empty, €773 if it is let to students, and €580 at agreed rent, because the national 25 % reduction is added on top. Building land pays 0.96 %, luxury main homes 0.6 %, and companies using their own factory buildings get a reduced group D rate. The rates are the same as in 2025, so both instalments are equal.
IMU rates in Turin
2026 schedule approved by resolution no. 758 of 15/12/2025.
| 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 | 0.96 % | 0.96 % |
| 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 - Codice ATECO: 59.14.00 - Attivita' di proiezione cinematografica | 0.96 % |
| Categoria catastale: - D/1 Opifici - D/7 Fabbricati costruiti o adattati per le speciali esigenze di un'attivita' industriale e non suscettibili di destinazione diversa senza radicali trasformazioni - Fabbricati a disposizione o utilizzati: Immobili utilizzati direttamente dal soggetto passivo - Requisiti soggettivi del soggetto passivo utilizzatore: Persona giuridica esercente attivita' d'impresa da un numero di mesi non superiore a: 24 - Tipologia di attività: Attivita' innovative - Start up - Codice ATECO: 72.1 - Ricerca e sviluppo sperimentale nel campo delle scienze naturali e dell'ingegneria | 0.86 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione o comodato d'uso gratuito Categoria catastale: - 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 - Condizioni locatario/comodatario: Soggetti affidatari dei servizi di accoglienza integrata destinati a richiedenti asilo e titolari di protezione internazionale o umanitaria | 0.86 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 2, comma 3, della Legge n.431/1998 e s.m.i. - Destinazione d'uso: Purche' l'affittuario/comodatario la utilizzi come abitazione principale. | 0.575 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione a studenti ai sensi dell'art. 5, comma 2, della Legge n. 431/1998 e s.m.i. | 0.575 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 5, comma 3, della Legge n. 431/1998 e s.m.i. | 0.575 % |
| Immobili di categoria A10, C Categoria catastale: - A/10 Uffici e studi privati - C/2 Magazzini e locali di deposito - C/3 Laboratori per arti e mestieri - Fabbricati a disposizione o utilizzati: Immobili utilizzati direttamente dal soggetto passivo - Requisiti soggettivi del soggetto passivo utilizzatore: Persona giuridica esercente attivita' d'impresa da un numero di mesi non superiore a: 24 - Tipologia di attività: Attivita' innovative - Start up - Codice ATECO: 72.1 - Ricerca e sviluppo sperimentale nel campo delle scienze naturali e dell'ingegneria | 0.86 % |
A student city with student-friendly rates
Home to a university and a polytechnic, Turin chose to make regulated lets cheaper for owners. The agreed-rent rate requires the tenant to use the flat as a main home; the student rate applies to leases signed under the specific student contract; the transitional rate to the short leases of art. 5, paragraph 3. Only the agreed-rent lease also gets the national cut to 75 %.
What foreign owners should check
The lower rates follow the type of contract, not the tenant’s nationality or the length of the stay, so keep a copy of the registered lease. If the flat is let for a few months and empty for the rest of the year, the months under a qualifying lease and the empty months may be taxed at different rates; the calculator works out one rate for the year, so split the year by hand if needed.
Paying and deadlines
Payments go to comune code L219 with tax code 3918 for a flat. The June instalment uses the 2025 rates, which are identical to the 2026 ones in Turin. A missed payment can be regularised with the ravvedimento operoso before the comune sends a notice.
Frequently asked questions
I bought a flat in Turin to let to university students: what IMU applies?
Turin’s 2026 schedule charges 0.575 % on homes let under the student lease of art. 5, paragraph 2, of Law 431/1998, instead of 1.06 %. On €800 of cadastral income that is €773 a year rather than €1,425. A standard four-plus-four lease at market rent does not qualify.
What does Turin charge on building land?
0.96 %, below the 1.06 % that many cities apply. The tax is calculated on the plot’s market value on 1 January; for a plot worth €150,000 it comes to €1,440 a year. Registered farmers who farm a plot themselves are treated differently, as farmland.
Do I pay less IMU in Turin if I lend my flat to my son?
Under the national rule the taxable value is halved if the free loan is registered, your son lives there as his main home and you meet the residence and ownership conditions of paragraph 747. Owners living abroad usually fail the condition of residence in the same comune, so they pay 1.06 % like any second home.
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Rates 2026, last updated