Is IMU due on the main home?

No, except in categories A/1, A/8 and A/9: the main home is exempt, with one cellar, garage and shed (C/2, C/6, C/7).

Where is my comune’s rate?

In the comune’s IMU rates resolution, also published on the Dipartimento delle Finanze’s site. For the cities we cover the calculator fills it in, with the act it comes from.

In two halves, by 16 June and by 16 December, or all of it by 16 June.

Does a home lent to a child pay less?

Yes, the base is halved if the loan is registered, the child or parent lives there and the law’s other conditions are met (art. 1 c. 747 L. 160/2019).

Nesso

Owning in Italy

The IMU on a home that is not your main one

The municipal tax on owning a home: the base from the rendita catastale, the comune’s rate, and the two halves due in June and December, from the national rules.

Rendita catastale

Euro a year, on the visura catastale. A cellar, garage or shed is worked out the same way.

€

How you use it

Comune

The comune’s rate

As a percentage. 0,86% unless the comune set another, at most 1,06% (1,14% in a few). Its IMU page states it.

Your share

Months owned this year

This year

Type the rendita to see the figures.

A comune’s own concordato rate usually applies only when the tenant lives there as their main home. A lent home pays on half the base only if the loan is registered and the conditions of the law are met. The June half is worked out on last year’s rates; December settles any difference.

This is arithmetic over national rules and the comune’s published rate, not advice. A CAF or a commercialista confirms your case.

L. 160/2019 art. 1 cc. 738-783 (c. 740, 745, 747, 748, 749, 753, 754, 755, 760, 761, 762, 764, 767); Dipartimento delle Finanze, prospetti delle aliquote IMU.

How IMU is worked out

IMU is due on every home that is not the main one, and on a main home only in categories A/1, A/8 and A/9. The base is the rendita catastale raised by 5% and multiplied by 160: with a rendita of €800 the base is €134.400.

The comune’s rate applies to the base: 0,86% unless it set another, up to 1,06%. At 1,06% the same home pays €1.424,64 a year, in two halves of €712,32 by 16 June and 16 December; at 0,86% it pays €1.155,84. Let on a canone concordato it pays 75%: €1.068,48 at 1,06%.

Questions people ask

Is IMU due on the main home?: No, except in categories A/1, A/8 and A/9: the main home is exempt, with one cellar, garage and shed (C/2, C/6, C/7).
Where is my comune’s rate?: In the comune’s IMU rates resolution, also published on the Dipartimento delle Finanze’s site. For the cities we cover the calculator fills it in, with the act it comes from.
When is it paid?: In two halves, by 16 June and by 16 December, or all of it by 16 June.
Does a home lent to a child pay less?: Yes, the base is halved if the loan is registered, the child or parent lives there and the law’s other conditions are met (art. 1 c. 747 L. 160/2019).