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IMU for 2026, acconto on 16 June and saldo on 16 December
IMU (imposta municipale propria) is the yearly tax owners pay on property in Italy. It’s worked out on the revalued rendita catastale times a coefficient, at the rate set by the comune, and paid in two instalments: acconto on 16 June and saldo on 16 December.
A main home and its appurtenances (one for each of C/2, C/6 and C/7) are exempt, except homes in categories A/1, A/8 and A/9, which pay a reduced rate with a €200 deduction.
Rendita catastale × 1.05 × the multiplier (160 for homes) gives the taxable base. The base times the comune’s rate (0.86% by default), your share and the months owned out of 12 gives the year’s tax. Each instalment is rounded to the euro on the F24.
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