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IMU in Venice in 2026: rates and calculator
Venice taxes homes kept as second homes more than shops and offices, the opposite of what many owners expect.
Checked by Radif Partners
The comune has not yet published its 2026 schedule, so the 2025 rates apply (resolution no. 75 of 18/12/2024). 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 · Venezia
€1,663
| Taxable value | €151,200 |
| Rate applied | 1.1 % |
| First instalment by 16 June 2026 | €832 |
| Balance by 16 December 2026 | €832 |
F24 form lines (IMU and other local taxes section)
| Tax code | Comune code | Instalment | Amount |
|---|---|---|---|
| 3918 | L736 | June | €832 |
| 3918 | L736 | December | €832 |
In Venice, homes that are not their owner’s main residence pay 1.1 %, above the ordinary ceiling of 1.06 % thanks to part of the old TASI surcharge, while offices, shops, garages and other buildings in categories A/10, B and C pay 1.06 %. The schedule in force, resolution no. 75 of 18/12/2024, is still the 2025 one as of 2026-10-03. A flat in category A/2 with €900 of cadastral income held as a second home pays €1,663 a year, in June and December. The comune covers the historic centre, the islands, the Lido and the mainland with Mestre, all at the same rates. Homes let at agreed rent, under transitional or student leases, or lent to first-degree relatives pay 0.76 %; agreed-rent leases then get the national cut to 75 %. Luxury main homes pay 0.64 %, and rural farm buildings pay nothing. Pensioners abroad who meet the national conditions pay half: €832 on the same flat.
IMU rates in Venice
2025 schedule (resolution no. 75 of 18/12/2024), in force until the comune publishes its 2026 schedule.
| Category | Rate in force | June instalment |
|---|---|---|
| Other buildings (second homes, rentals, shops, offices) | 1.1 % | 1.1 % |
| Luxury main home A/1, A/8, A/9 | 0.64 % | 0.64 % |
| Group D (warehouses, hotels) | 1.06 % | 1.06 % |
| Building land | 1.06 % | 1.06 % |
| Agricultural land | 1.06 % | 1.06 % |
| Rural farm buildings | 0 % | 0 % |
Targeted rates in the schedule
| Conditions (Italian wording of the schedule) | Rate |
|---|---|
| Immobili di categoria A10, B, C | 1.06 % |
| Abitazione locata o in comodato - Tipo contratto: 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/7 Abitazioni in villini - Condizioni locatario/comodatario: Parenti - Sino al primo grado (ipotesi diverse da quella di cui all'art. 1, comma 747, lett. c), della legge n. 160 del 2019) - Destinazione d'uso: Purché l'affittuario/comodatario la utilizzi come abitazione principale. - Limitatamente ad un solo immobile. | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 2, comma 3, della Legge n.431/1998 e s.m.i. 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/7 Abitazioni in villini | 0.76 % |
| Abitazione locata o in comodato - Tipo contratto: Locazione ai sensi dell'art. 5, comma 1, della Legge n. 431/1998 e s.m.i. 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/7 Abitazioni in villini | 0.76 % |
| 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. 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/7 Abitazioni in villini | 0.76 % |
One comune, many places
The comune of Venice includes the lagoon islands such as Murano, Burano and the Lido as well as Mestre on the mainland, so a flat anywhere in that area uses cadastral code L736 and the same rates. The cadastral income, on the other hand, varies a lot between a palazzo apartment in the centro storico and a modern flat in Mestre, and it is the rendita that drives most of the difference in what you pay.
Homes versus commercial premises
Venice’s schedule gives non-residential buildings their own category at 1.06 %. Combined with the lower multipliers for offices and shops, a shop with the same rendita as a flat pays about a third of the IMU. A garage that is not a pertinenza of a main home also falls in the non-residential group.
Paying and planning
The rates have not changed between the 2025 and the expected 2026 schedule as of today; if Venice publishes new rates by 28 October, the December balance will correct the June instalment. The December balance guide explains the adjustment, and the non-resident guide covers payments from abroad.
Frequently asked questions
What IMU will I pay on an apartment in Venice I visit a few weeks a year?
Venice taxes homes that are not a main residence at 1.1 %. A flat in category A/2 with €900 of cadastral income pays €1,663 a year, whether it is in the centro storico, on the Lido or in Mestre. Shops, offices and garages pay 1.06 % instead.
Does letting my Venice flat at agreed rent reduce IMU?
Yes: the schedule sets 0.76 % for agreed-rent, transitional and student leases, and the national rule cuts agreed-rent tax to 75 %. On €900 of rendita: €862 a year instead of €1,663. The lease must be registered and follow the local agreement on rents for the area.
Do Venetian islands such as the Lido have different IMU rates?
No. The Lido, Murano, Burano and Mestre all belong to the comune of Venice and share its schedule: 1.1 % on homes that are not a main residence and 1.06 % on shops and offices. What differs is the cadastral income of each property, which can vary widely between the historic centre and the mainland.
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Rates 2026, last updated