Can I avoid paying IMU on my main home?
Yes on a non-luxury main home: it's exempt. On the others, no. IMU (Municipal Property Tax) is the municipal tax on property. The main home (the "first home" where you reside and habitually dwell), if non-luxury (categories other than A/1, A/8 and A/9), is exempt, along with its appurtenances. IMU is paid instead on: second homes and "available" properties, luxury homes, land and building plots. For second homes the base rate is 8.6 per thousand, which municipalities can raise to 10.6 per thousand. The taxable base is calculated by revaluing the cadastral income by 5% and multiplying by the legal coefficient (160 for homes). The deadlines are: advance by 16 June and balance by 16 December.
📋 The rules
- Main home non-luxury: exempt
- Paid on second homes, available properties, luxury, land, building plots
- Second homes: base rate 8.6‰ (up to 10.6‰)
- Base = cadastral income revalued 5% × coefficient
- Deadlines: advance 16 June, balance 16 December
🔓 Exceptions
- Luxury homes (A/1, A/8, A/9): IMU due even as a main home (with a deduction)
- Free loan to children/parents: 50% reduction of the base (with requirements)
- Agreed-rent contract: 25% reduction of the tax
⚠️ Penalties & fines
Non-payment or late payment of IMU entails sanctions and interest; you can, though, regularise with voluntary correction, which reduces the sanction if you pay voluntarily and quickly. Be careful about treating as a "main home" a property that isn't really one: the exemption applies only to the home of residence and habitual dwelling, and to one unit (with specific rules for spouses with different residences). There are reductions (loan to children, agreed rent) and particular exemptions, but they must be checked. For the calculation, check the cadastral income, the rates set by your municipality and the deadlines; in doubt, turn to a tax centre or a professional.
📎 Official sources
- Ministry of Economy and Finance · IMU →
- Normattiva · IMU rules (Law 160/2019) →
- Municipalities · IMU rates and regulations →
❓ Frequently asked
Do I pay IMU on my main home?
No, if it's the non-luxury main home (categories other than A/1, A/8 and A/9) where you reside and habitually dwell: then it's exempt, along with its appurtenances. IMU is paid instead on second homes, available properties, luxury ones, land and building plots.
How much IMU on a second home?
The base rate is 8.6 per thousand, which the municipality can raise to 10.6 per thousand. The tax is calculated by applying the set rate to the taxable base, obtained by revaluing the cadastral income by 5% and multiplying by the legal coefficient (160 for homes).
When is IMU paid?
In two instalments: the advance by 16 June, equal to 50% calculated on the previous year's rates, and the balance by 16 December, calculated on the final rates set by the municipality. You can also pay the whole amount in one go in June.
Are there IMU reductions?
Yes. Among the main ones: a 50% reduction of the taxable base for homes given on free loan to children or parents (with the requirements), and a 25% reduction of the tax for homes rented under an agreed-rent contract. Check the conditions and your municipality's decisions.
What do I risk if I don't pay IMU?
Sanctions and interest for non-payment or late payment. You can, though, regularise with voluntary correction, paying voluntarily with a reduced sanction the sooner you act. It's wise to check rates, cadastral income and deadlines and, in doubt, get assistance.
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