IMU: Italy's property tax, explained

The Ministry of Economy and Finance's Department of Finance states it plainly: IMU is not due on the main home. Only homes in the cadastral categories A/1, A/8 and A/9 — the so-called luxury categories — are taxed.

The main home is defined as the property where you and your household are both registered as resident (risiedono anagraficamente) and habitually live (dimorano abitualmente). Related appurtenances, such as a garage, can share the main-home treatment.

Sources: Dipartimento delle Finanze — IMU, abitazione principale; Dipartimento delle Finanze — IMU, versamenti; both read 9 October 2026.

For property that is liable — a second home, for example — IMU is paid in two instalments:

• by 16 June — the first instalment, for the first half of the year, using the previous year's rates
• by 16 December — the balance for the whole year, based on the rates your municipality has published on finanze.gov.it by 28 October

You can also pay the whole year in one go by 16 June. Payment is made only by the F24 form or a compatible postal payment slip.

Rates are set by each municipality, so the IMU on a second home varies from town to town — the Department of Finance publishes each municipality's rates. If you're buying a holiday home in Italy, factor the IMU into your running costs; if the home will be your main residence, register as resident there to benefit from the exemption.

For Italian tax matters you'll also need a codice fiscale — our guide explains how to get one.