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Paying Italian IMU property tax with the F24

IMU, the Italian municipal property tax, is paid in two instalments: the first by 16 June, equal to the tax for the first half-year computed with the rates and deduction of the previous year's twelve months; the second, the balance with any adjustment, by 16 December, based on the municipal resolutions published on the Department of Finance website as at 28 October. The whole year may also be paid in a single instalment by 16 June. Payment is made only with the F24 form, in the "IMU e altri tributi locali" section, or with the compatible postal payment slip, stating the municipality's cadastral code and the tax code for the type of property.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 20 min

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Deadlines

16 June
First instalment (advance), equal to the tax for the first half-year using the previous year's rates and deduction; or payment of the whole year's tax in a single instalment
28 October
Date by which municipal resolutions on rates and regulations must be published on www.finanze.gov.it to apply to the balance; otherwise the previous year's acts apply
16 December
Second instalment, the balance of the tax for the whole year with an adjustment against the first instalment

Documents to prepare

  • Cadastral records or deeds for the properties you own, with cadastral category and rental value
  • Cadastral code of the municipality where each property is located
  • The municipality's resolutions on rates and deductions, published on the Department of Finance website
  • Access to online banking or the Agenzia's online services, or an intermediary or a post office
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • The owner of buildings, building land and agricultural land, or the holder of another right in rem (usufruct, use, habitation, emphyteusis, surface right)
  • The concession holder of state-owned areas and the lessee under a finance lease
  • Owners of their main home only if it falls in cadastral categories A/1, A/8 or A/9: other main homes are outside the tax
  • It does not apply in the autonomous provinces of Trento and Bolzano, which levy IMIS and IMI respectively, with their own tax codes

Worked example

Marco Rinaldi pays IMU on his second flat in Rome

Marco owns a flat in Rome throughout 2026 that is not his main home. With the imu-fabbricati calculator, applying the rates the municipality set for 2025, the annual tax comes to 1,600 euros: by 16 June 2026 he pays the first instalment, half the annual tax, that is 800 euros. In the "IMU e altri tributi locali" section of the F24 he enters the cadastral code H501 (Rome), ticks the "Acc" box, writes 1 as the number of properties, tax code 3918 (other buildings - municipality), reference year 2026 and the amount of 800 euros. By 28 October the municipality publishes a resolution raising the rate: recomputed, the 2026 tax is 1,700 euros. By 16 December 2026 Marco pays the 900-euro balance, this time ticking the "Saldo" box.

How to fill it in, step by step

  1. List every property you own and the period of ownership: a month in which ownership lasted more than half its days counts in full.
  2. Compute the year's tax with the imu-fabbricati or imu-terreni-agricoli calculator, using for the first instalment the rates and deduction of the previous year's twelve months.
  3. Choose the tax code for the type of property: 3912 luxury main home (A/1, A/8, A/9), 3913 rural buildings used for farming, 3914 land, 3916 building land, 3918 other buildings, 3925 (State share) and 3930 (municipal increase) for buildings in cadastral group D. Do not use 3939 (buildings built and held for sale by the construction company, the "fabbricati merce"): the Department of Finance lists them as exempt since 2022, so no IMU is due on them.
  4. Fill in the "IMU e altri tributi locali" section of the F24: the municipality's cadastral code, the "Acc" or "Saldo" box, the number of properties, the tax code, the reference year and the amount.
  5. Pay the first instalment by 16 June, or the whole tax in a single instalment by the same date.
  6. Check on the Department of Finance website the municipality's resolutions published as at 28 October and recompute the year's tax.
  7. By 16 December pay the balance, equal to the annual tax less the first instalment paid.

The form, line by line

Codice ente/codice comune
Cadastral code of the municipality where the property is located (for example H501 for Rome): an F24 with another municipality's code sends the payment to the wrong authority.
Ravv
Tick only if you are regularising a short or missed payment (ravvedimento).
Immob. variati
Tick if, compared with the previous year, the number of properties you are paying for has changed.
Acc / Saldo
Tick "Acc" if the payment is the advance share, "Saldo" if it is the balance share. The instructions read describe only these two boxes, separately: they do not say which to tick for a single-instalment payment, so check with the municipality.
Numero immobili
Number of properties for which you are paying under that tax code.
Rateazione/mese rif.
Left blank for an ordinary IMU payment.
Anno di riferimento
Tax year for which the payment is made.
Detrazione
Amount of any main-home deduction due: the imu-fabbricati calculator carries its value.
Identificativo operazione
Any code supplied by the municipality to identify the payment.

Good to know

  • The tax computation is not repeated here: taxable bases, multipliers and rates are carried by the imu-fabbricati and imu-terreni-agricoli calculators, with their sources.
  • In the month of transfer, the day of transfer counts for the buyer, and if the days of ownership are equal the whole month's tax is borne by the buyer.
  • The balance is computed on the rates in the schedule published on the Department of Finance website by 28 October; if the municipality does not publish by that date, the previous year's acts apply.
  • Paying does not replace the IMU return, which remains due in the cases provided for: the dichiarazione-imu guide describes it.
  • The IMU section of the F24 also has a column for credits offset and an "identificativo operazione" field for any code supplied by the municipality.

Common mistakes

  • Using the new year's rates for the first instalment: the advance is computed with those of the previous year's twelve months.
  • Entering the cadastral code of your municipality of residence instead of the one where the property is located.
  • Paying IMU on a non-luxury main home, which is outside the tax.
  • Using a single tax code for a group D building: the State share (3925) and the municipal increase (3930) go on separate lines.
  • Forgetting the December adjustment when the municipality has changed its rates.

Frequently asked questions

When is IMU paid?

The first instalment by 16 June and the balance by 16 December each year. The whole tax may also be paid in a single instalment by 16 June.

How is IMU paid?

Only with the F24 form, in the "IMU e altri tributi locali" section, or with the compatible postal current-account payment slip.

Which tax code applies to a second home?

Code 3918, "IMU - imposta municipale propria per gli altri fabbricati - comune". Land uses 3914 and building land 3916.

How is the first instalment computed?

It equals the tax due for the first half-year applying the rate and deduction of the previous year's twelve months. The December balance adjusts it to the year's actual tax.

Is IMU due on your main home?

No, unless the main home is in cadastral category A/1, A/8 or A/9: in that case it is paid under tax code 3912.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.