Italian municipal property tax (IMU) on agricultural land — taxable base and amount due
The IMU taxable base of agricultural land is its land income (reddito dominicale) as shown in the land register, uplifted by 25 % and multiplied by 135. The tax is that base times the municipal rate, capped at 1.06 %, or the statutory 0.76 % when no municipal rate is entered. The land is exempt when a registered working farmer (coltivatore diretto or IAP) owns and farms it, when it lies in a mountain municipality listed in Circular 9/1993 or on a minor island, or when it is indivisible collective property.
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 : « l'ammontare del reddito dominicale risultante in catasto, vigente al 1° gennaio dell'anno di imposizione, rivalutato del 25 per cento, un moltiplicatore pari a 135. »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l'ammontare del reddito dominicale risultante in catasto, vigente al 1° gennaio dell'anno di imposizione, rivalutato del 25 per cento, un moltiplicatore pari a 135. »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Terreni agricoli (se non esenti ai sensi dell’art. 1, comma 758, legge n. 160/2019) | art. 1, c. 752, L. n. 160/2019 | 0,76% | 0 | 1,06% | non previsto | »
- Département des Finances (MEF) — page « IMU — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Terreni agricoli (se non esenti ai sensi dell’art. 1, comma 758, legge n. 160/2019) | art. 1, c. 752, L. n. 160/2019 | 0,76% | 0 | 1,06% | non previsto | »
Calculation assumptions
- The land 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 agricultural land is used.
- You declare the exemption conditions yourself: the calculator does not check registration with the farmers' pension scheme or whether the municipality is on the official lists. Building land and farm buildings are not covered.
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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.