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IMU on agricultural land: base, rates, exemptions and payments
The module’s worked examples, then cases to attempt before revealing their solution · 4 sections · 449 words · 5 min
Worked example
A holding with 1,000 € of reddito dominicale
A holding shows a reddito dominicale of 1,000 € in the land register on 1 January. Revalued by 25 % it becomes 1,250 €; multiplied by 135 it gives a taxable base of 168,750 €. At the statutory rate of 0.76 % the annual tax is 1,282.50 €; if the municipality has adopted the maximum rate of 1.06 %, it rises to 1,788.75 €.
Worked example
A purchase on 20 March
Land bought on 20 March gives the buyer 12 days of possession in March, from the 20th to the 31st, the day of the deed included. Twelve days are not more than half of 31: March stays with the seller, who had 19. The buyer pays for nine months, April to December, that is nine twelfths of the annual tax.
Worked example
June at the old rate, December at the new one
The holding with a base of 168,750 €, held all year, paid 0.76 % last year: 1,282.50 € a year. In June half of that, computed at the old rate, is paid: 641.25 €. By 28 October the municipality publishes 0.86 % for the current year: the annual tax becomes 1,451.25 €, and the December balance is 1,451.25 − 641.25 = 810 €.
Practical case
Half a vineyard, bought in August
An accountant buys an undivided half share of a vineyard on 10 August 2026; she does not farm it. The land register shows a reddito dominicale of 1,200 € for the vineyard on 1 January 2026. The municipality, which is not on the territorial exemption lists, published a rate of 0.86 % for agricultural land by 28 October. How much IMU does she owe for 2026, and when does she pay it?
Hint: Work out the annual tax on the whole vineyard, then apply her share, and finally the months of possession, checking whether August counts for her.
Show the solution
No exemption applies: the accountant does not farm the land and the municipality is not on the lists. Taxable base of the whole vineyard: 1,200 € revalued by 25 % gives 1,500 €, multiplied by 135 gives 202,500 €. Annual tax on the whole: 0.86 % of 202,500 € = 1,741.50 €. Her 50 % share: 870.75 €. Months: from 10 to 31 August is 22 days, more than half of 31, so August counts for her; with September, October, November and December that makes 5 months. Tax owed: 870.75 × 5 ÷ 12 = 362.81 €, rounded to the cent. She owed nothing at the June instalment, since she did not yet hold the land; she pays it all with the balance, by 16 December 2026, using the F24.
Answer: 362.81 €, by 16 December 2026
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