Italy Property Tax Calculator 2026 — IMU (Imposta Municipale Unica)
Calculate Italian IMU (Imposta Municipale Unica) property tax based on cadastral rent (rendita catastale), property type coefficients, and municipality-specific rates. Principal residence (prima casa) is exempt for standard residential properties.
How IMU works in 2026
IMU (Imposta Municipale Unica) is Italy's annual municipal property tax. The taxable base is the cadastral value (valore catastale), calculated as the cadastral rent (rendita catastale) multiplied by a coefficient depending on the property category. The standard municipal rate is 0.86%, but municipalities can set rates between 0.46% and 1.14%. The principal residence (prima casa) is exempt from IMU, except for luxury categories (A/1, A/8, A/9).
Italy Property Tax Calculator 2026 — IMU (Imposta Municipale Unica)
Calculate Italian IMU property tax. Based on cadastral rent, property type coefficients, and municipal rates. Supports residential, commercial, industrial, and agricultural properties.
Calculation Breakdown
IMU vs Property Value
IMU at Different Municipal Rates (1200,00 € rent, ×160 coefficient)
Understanding your results
Cadastral Rent (Rendita Catastale): This is the official annual rental value assigned to your property by the Italian Agenzia delle Entrate. It is found in the property's cadastral documents (visura catastale). Cadastral Value (Valore Catastale): The rent multiplied by the category-specific coefficient (e.g., 160 for residential properties). This is the tax base for IMU. Municipal Rate: Each comune sets its own IMU rate — Milan (1.06%), Turin (1.08%), Rome (0.94%), Naples (1.02%), Florence (0.96%), and Bologna (1.00%). Rates range from 0.46% to 1.14%.
Property categories and coefficients
Residential (A/1–A/9, excl. A/10): coefficient 160. Principal residence is exempt. Luxury residential (A/1, A/8, A/9): coefficient 160 — not exempt even as principal residence. Commercial (C/1 shops): coefficient 55.78. Industrial (D): coefficient 65. Agricultural land: coefficient 135. All non-residential types are always subject to IMU with no principal residence exemption.
Payment schedule
IMU is paid in two instalments: the first by 16 June (50% of the annual amount based on the previous year's rate) and the second by 16 December (the remaining 50%, adjusted for the current year's rate). Payment is made via the F24 tax form using the relevant tax codes (codici tributo) for each property category.
Exemptions and relief
The principal residence (prima casa) is exempt from IMU unless it falls into luxury categories A/1, A/8, or A/9. Equivalent marital homes (assegnazione della casa coniugale) are also exempt. Agricultural land in certain mountain municipalities may be exempt. A €200 reduction applies for each dependent child under 26 living in the property (for non-exempt properties).