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Paying IMU late: the ravvedimento operoso calculator
Enter the unpaid tax, the instalment you missed and the day you pay: the calculator applies the right reduction to the penalty.
Checked by Radif Partners
Reduced penalty
€15.63
After 90 days, by 30 June of the next year: 1/8 of 25 %
| Days late | 110 |
| Share of the tax | 3.125 % |
| Interest at the legal rate | enter the legal rate |
| Total to pay | €515.63 + interest |
On the F24, tax, penalty and interest are added together on the same tax code as the instalment, ticking the “Ravv.” box.
If you miss the 16 June or 16 December IMU deadline, the comune can charge a penalty of 25 % of the unpaid amount, halved to 12.5 % when the delay is 90 days or less (art. 13 of Legislative Decree 471/1997, as it stands for breaches since 1 September 2024). Italy lets you fix the mistake yourself before the comune notices, through the ravvedimento operoso of art. 13 of Legislative Decree 472/1997, and the penalty then shrinks again: to a tenth within 30 days, a ninth within 90 days, an eighth by the deadline of the IMU return for that year, which is 30 June of the following year, and a seventh after that. Within 15 days the 12.5 % is also cut by a fifteenth for each day. On a December balance of €800 paid three weeks late, the penalty is €10.00. Interest at the legal rate is added day by day.
How the penalty grows with the delay
Reduced penalty on a December 2026 balance of €800, depending on when you pay. Interest comes on top.
| When you pay | Days late | Penalty rate | Penalty |
|---|---|---|---|
| A week late | 7 | 0.583 % | €4.67 |
| Three weeks late | 21 | 1.250 % | €10.00 |
| Two months late | 60 | 1.389 % | €11.11 |
| In spring | 135 | 3.125 % | €25.00 |
| After the return deadline | 273 | 3.571 % | €28.57 |
The legal interest rate
Interest runs day by day from the deadline to the payment, at the legal interest rate (tasso di interesse legale) set each year by a Ministry of Economy decree. The calculator works it out once you enter the rate; we leave the field empty on purpose rather than publish a figure we have not checked against the decree. If the delay spans two calendar years, each year’s rate applies to its own days.
How to pay a ravvedimento
On an F24 form, IMU penalties and interest have no separate codes when you correct a payment yourself: they are added to the tax on the same tax code as the missed instalment (3918 for a second home), with the comune’s cadastral code, the tax year and the ravvedimento box ticked. If you pay from abroad by bank transfer, put the same elements in the reference and keep the receipt. Codes 3923 and 3924 are only for interest and penalties demanded in an assessment notice.
When it is too late to correct
The ravvedimento is closed once the breach has been formally established or checks you have been notified of have started. The comune has until 31 December of the fifth year after the missed payment to send an assessment (Law 296/2006, paragraph 161). The partial ravvedimento rule of art. 13-bis of Decree 472/1997 is limited to taxes run by the Agenzia delle Entrate, so for IMU it is safest to pay tax, penalty and interest together in one go.
Frequently asked questions
What is the penalty for paying IMU late in Italy?
The full penalty is 25 % of the unpaid tax, halved to 12.5 % if you are no more than 90 days late. If you pay before the comune contacts you, the ravvedimento operoso cuts it to a tenth within 30 days, a ninth within 90 days, an eighth by 30 June of the following year and a seventh after that, plus interest at the legal rate.
I live abroad and missed the December IMU payment: what should I do?
Pay the missed amount as soon as you can, adding the reduced penalty and interest, using the same tax code and comune code as the original payment. From abroad that usually means a bank transfer to the comune’s treasury account with a reference stating your codice fiscale, the comune code, the tax code, the year and “ravvedimento”. On €800 paid three weeks late the penalty is €10.00.
Is there a minimum penalty if I pay IMU just one day late?
There is no fixed minimum: within 15 days the reduced penalty is a fifteenth of 12.5 % per day, cut to a tenth through the ravvedimento. One day late on €800 costs €0.67 in penalty, plus a day of interest at the legal rate.
Related calculators and guides
Sources
- Legislative Decree no. 471 of 18 December 1997, art. 13 (late payment penalty, 25 %)
- Legislative Decree no. 472 of 18 December 1997, art. 13 (voluntary correction, ravvedimento)
- Law no. 160 of 27 December 2019, art. 1, paragraphs 738-783 (Normattiva)
- Law no. 296 of 27 December 2006, art. 1, paragraph 166 (rounding to the euro)
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Rates 2026, last updated