Rates, main residence and payments

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Other buildings, statutory rate — 0.86 %
  finanze.gov.it · 2026 rules
• Other buildings, municipal maximum — 1.06 %
  finanze.gov.it · 2026 rules
• Other buildings, further increase — 1.14 %
  finanze.gov.it · 2026 rules
• Rural buildings used in farming, statutory rate — 0.1 %
  finanze.gov.it · 2026 rules
• Group D, statutory rate — 0.86 %
  finanze.gov.it · 2026 rules
• Group D, share reserved to the State — 0.76 %
  finanze.gov.it · 2026 rules
• Group D, municipal minimum — 0.76 %
  finanze.gov.it · 2026 rules
• Group D, municipal maximum — 1.06 %
  finanze.gov.it · 2026 rules
• Group D, further increase — 1.14 %
  finanze.gov.it · 2026 rules
• Luxury main residence, statutory rate — 0.5 %
  finanze.gov.it · 2026 rules
• Luxury main residence, municipal maximum — 0.6 %
  finanze.gov.it · 2026 rules
• Luxury main residence, further increase — 0.68 %
  finanze.gov.it · 2026 rules
• Annual deduction for a luxury main residence — 200 €
  finanze.gov.it · 2026 rules

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