Italian municipal property tax (IMU) on buildings — taxable base and amount due
The IMU taxable base of a building is its cadastral income (rendita catastale) uplifted by 5 % and multiplied by the category coefficient — 160 for homes. The tax is that base times the municipal rate, or the statutory 0.86 % for other buildings when no municipal rate is entered. A main home is exempt, except in categories A/1, A/8 and A/9.
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « applicando all’ammontare della rendita catastale, rivalutata del 5%, i seguenti moltiplicatori: »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] A (tranne A/10) | 160 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] A/10 | 80 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] B | 140 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] C/1 | 55 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] C/2, C/6 e C/7 | 160 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] C/3, C/4 e C/5 | 140 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] D (tranne D/5) | 65 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Gruppo/categoria catastale | Moltiplicatore | [...] D/5 | 80 | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Abitazione principale di categoria catastale A/1, A/8 e A/9 * si applica una detrazione di euro 200 | art. 1, c. 748, L. n. 160/2019 | 0,5%* | 0 | 0,6%* | 0,68% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Abitazione principale di categoria catastale A/1, A/8 e A/9 * si applica una detrazione di euro 200 | art. 1, c. 748, L. n. 160/2019 | 0,5%* | 0 | 0,6%* | 0,68% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Abitazione principale di categoria catastale A/1, A/8 e A/9 * si applica una detrazione di euro 200 | art. 1, c. 748, L. n. 160/2019 | 0,5%* | 0 | 0,6%* | 0,68% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Abitazione principale di categoria catastale A/1, A/8 e A/9 * si applica una detrazione di euro 200 | art. 1, c. 748, L. n. 160/2019 | 0,5%* | 0 | 0,6%* | 0,68% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati del gruppo catastale D | art. 1, c. 753, L. n. 160/2019 | 0,86% (0,76% riservato allo Stato) | 0,76% | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati del gruppo catastale D | art. 1, c. 753, L. n. 160/2019 | 0,86% (0,76% riservato allo Stato) | 0,76% | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati del gruppo catastale D | art. 1, c. 753, L. n. 160/2019 | 0,86% (0,76% riservato allo Stato) | 0,76% | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati del gruppo catastale D | art. 1, c. 753, L. n. 160/2019 | 0,86% (0,76% riservato allo Stato) | 0,76% | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati del gruppo catastale D | art. 1, c. 753, L. n. 160/2019 | 0,86% (0,76% riservato allo Stato) | 0,76% | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati rurali strumentali | art. 1, c. 750, L. n. 160/2019 | 0,1% | 0 | 0,1% | non previsto | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati rurali strumentali | art. 1, c. 750, L. n. 160/2019 | 0,1% | 0 | 0,1% | non previsto | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Altri fabbricati (fabbricati diversi da abitazione principale, fabbricati del gruppo catastale D, fabbricati merce, fabbricati rurali strumentali) | art. 1, c. 754, L. n. 160/2019 | 0,86% | 0 | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Altri fabbricati (fabbricati diversi da abitazione principale, fabbricati del gruppo catastale D, fabbricati merce, fabbricati rurali strumentali) | art. 1, c. 754, L. n. 160/2019 | 0,86% | 0 | 1,06% | 1,14% | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Altri fabbricati (fabbricati diversi da abitazione principale, fabbricati del gruppo catastale D, fabbricati merce, fabbricati rurali strumentali) | art. 1, c. 754, L. n. 160/2019 | 0,86% | 0 | 1,06% | 1,14% | »
Calculation assumptions
- The property is held 100 % for the whole year: the result is not apportioned by month or by ownership share.
- If you do not enter your municipality's rate, the statutory rate for the property's situation is used.
- Registered buildings only: building land, agricultural land, developers' unsold stock and the reductions available in special cases are left out.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.