IMU property tax in Italy: who pays and how to check your F24

IMU applies to the property holders identified by law. These include owners and holders of rights such as usufrutto, uso, abitazione, enfiteusi or superficie. Specific rules cover financial leasing, concessions over public land and a family home assigned by a court. Where different rights coexist, check the legal documents before choosing whose name goes on the F24.

Check the territory too. Friuli Venezia Giulia applies ILIA; the autonomous provinces of Trento and Bolzano apply IMIS and IMI respectively. For properties in those areas, start with local guidance. Do not automatically carry IMU rates, relief or payment codes over to those taxes.

Owning only one home, or having received “prima casa” relief when buying it, does not by itself establish these conditions.

A main residence is normally outside IMU unless it falls within cadastral categories A/1, A/8 or A/9. For those three categories, check the applicable rate and deduction. Use the cadastral classification, not your personal assessment of how luxurious the building is.

The rule for associated units, known as pertinenze, covers categories C/2, C/6 and C/7, with no more than one unit in each category. Two C/6 garages do not both become exempt simply because they serve the same home.

Constitutional Court judgment 209/2022 removed the restriction tied to the registered and habitual residence of the family household. Where spouses have separate homes, the actual conditions must be checked for each property holder. The judgment does not exempt holiday homes.

If your registered residence changed during the year, record when you actually started living in the property as well. Do not apply the exemption to the whole year without checking the relevant periods.

This is a checklist to keep on your device or on paper; you do not need to send it to Percorso Cittadino.

Start with the visura catastale, or cadastral record, and documents covering the purchase, inheritance or creation of the right. If the documents disagree, resolve the difference before paying. Our Italian Revenue Agency guide helps you find the official services.

Do not infer your rate from a neighbour's payment or a percentage on a general website. Check the unit as well: 1.06% equals 10.6 per thousand, not 10.6%.

For the balance, the ordinary rules refer to publication by 28 October. At the source check on 28 September 2026, that date was still ahead: check the schedule again before paying in December. If there is no current-year document, do not decide for yourself which fallback rate applies.

You may also pay the annual amount in one instalment by 16 June. The payment must still reflect the amount due; check whether an adjustment is needed if any calculation factors change. These are ordinary deadlines, to be checked against any special measures applying to your situation.

The balance is not automatically the same as the advance payment. A purchase, sale, change in use or different rate can alter the annual amount.

For a registered residential property in cadastral group A other than A/10, the ordinary taxable base is the rendita catastale increased by 5% and multiplied by 160. The calculation then accounts for the rate, ownership share, months and any applicable relief. The multiplier of 160 does not apply to every property type.

Illustrative example, with no relief: an A/3 apartment subject to IMU, cadastral income of €500, a 100% share for twelve months and a hypothetical rate of 1.06%.

The rate is used only to explain the calculation and does not identify the rate in your municipality. For a 50% share, with every other condition unchanged, the result would be €445.20. Deductions, reductions and rounding need a separate check; these figures are not a completed F24 ready for payment.

When counting months, do not assume a fixed “15-day rule” for every month. The law counts a month if possession lasts for more than half of its days. The transfer date belongs to the buyer; if the buyer and seller have an equal number of days, the whole month is allocated to the buyer.

This table identifies what to investigate; it does not cover every condition or exception. Before applying relief, also check the relevant declaration and municipal notification requirements.

Our F24 guide explains the practical steps. Tax code 3918 identifies IMU payable to the municipality for other buildings; it is not a universal code for every property category.

Check the taxpayer, municipality code, tax code, tax year, advance-payment or balance box, number of properties and amount. An ordinary 2026 balance uses tax year 2026; a late payment for another year must refer to that earlier year. Do not copy the sample taxpayer details or amounts shown on the Revenue Agency's pages.

If you pay for several properties or municipalities, keep a breakdown explaining the F24 entries. After submission, check the actual outcome and retain the receipt: preparing a payment instruction does not prove that the payment succeeded.

If you live abroad and your banking service cannot process F24, ask the municipality which payment methods it accepts for your situation. Do not use bank details published for another municipality. Any local pagoPA option must be supported by that municipality's instructions; do not assume the same procedure exists everywhere.

For individuals, a declaration is needed in the prescribed cases, particularly when relevant information changes that the municipality cannot otherwise know or when a provision expressly requires a filing. It is not automatically an annual declaration to repeat when nothing changes.

The ordinary deadline is 30 June of the following year. For a change in 2026 that requires a declaration, the ordinary reference date is 30 June 2027, subject to subsequent changes or extensions. Check the form's instructions and the filing channel specified by the municipality. Any local notification needed for a reduced rate must be checked separately.

Voluntary correction depends on the type of error, the dates and any notices already received. This guide does not prescribe one penalty percentage for every situation.

Use the contact details on the authority's official website. Provide personal documents only through the appropriate official channel and when requested. The Italian version of this guide contains the same template in Italian.

Check local rules, any special measures and your property details before paying. Percorso Cittadino is independent of public authorities and does not provide personalised tax advice.