Italian income tax on an empty second home (non-let property)
For a home that is not let and is subject to IMU, income tax is normally not due, because IMU replaces it. The exception is a non-let home in the same municipality as your main residence: its income (cadastral income revalued by 5 % and increased by one third) counts for IRPEF at 50 %. If the property is exempt from IMU, all of its income counts.
2026 rules — verified on September 25, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Gazzetta Ufficiale — L. 23 dicembre 1996 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « le vigenti rendite catastali urbane sono rivalutate del 5 per cento ai fini dell'applicazione dell'imposta comunale sugli immobili e di ogni altra imposta. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 41 « Unita' immobiliari non locate » — tax year 2026, verified on September 25, 2026
Excerpt from the source : « o sono comunque tenute a propria disposizione, il reddito e' aumentato di un terzo. »
- Gazzetta Ufficiale — D.Lgs. 14 marzo 2011 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « concorre alla formazione della base imponibile dell'imposta sul reddito delle persone fisiche e delle relative addizionali nella misura del cinquanta per cento. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « a) fino a 28.000 euro, 23 per cento; »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « b) oltre 28.000 euro e fino a 50.000 euro, ((33 per cento)); »
- Gazzetta Ufficiale — TUIR art. 11 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « c) oltre 50.000 euro, 43 per cento. »
Calculation assumptions
- The property is a home owned in addition to your main residence, not let and kept available for your own use, so its income is increased by one third.
- If the property is subject to IMU and located in another municipality, IMU replaces IRPEF and the surcharges; in the same municipality as your main residence, half the income counts.
- Figures are to the cent; the tax return's rounding to whole euros is not applied.
Go further
Understand this calculation: the related course
File it
The official form or forms to complete once you know the amount, explained field by field.
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
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.