IMU 2026 Advance Payment -

General Overview

IMU 2026 Payment: Introduction and Taxable Persons

By June 16, 2026, taxpayers are required to pay the first installment (advance payment) of the IMU due for the current year. The first installment is equal to the tax due for the first half of the year, calculated by applying the rate and deduction approved for the 12 months of the previous year (2025). The balance for the entire 2026 year must be paid by December 16, 2026, as an adjustment, subject to the option of paying everything in a single installment in June.

Territorial Exceptions:
IMU applies to all Municipalities in the national territory, with the exception of properties located in:

The Autonomous Province of Trento (IMIS applies).
The Autonomous Province of Bolzano (IMI applies).
The Autonomous Region of Friuli Venezia Giulia (ILIA applies).

Identifying the Taxable Persons

The person liable to pay the tax does not always coincide with the bare owner. Below is a detailed classification for identifying the taxable person:

ARE IMU Taxable Persons	ARE NOT IMU Taxable Persons
Owner	Bare owner
Holder of a real right of enjoyment (usufruct, use, habitation, emphyteusis, surface right)	Holder of a personal right of enjoyment (tenant, borrower in a free loan)
Lessee in a financial lease contract (for the entire duration of the contract)	Financial lessor granting the property in leasing
Concessionaire of state-owned properties	Parent owner who is not assigned the family home
Parent assigned the family home following a judge's order

Specific Rules

Principal Residence and Appurtenances

Art. 1 paragraph 741 letter b) of Law 160/2019 (following Constitutional Court Sentence No. 209/2022) defines "principal residence" as the sole real estate unit in which the possessor establishes both their registered residence and habitual abode simultaneously.

Split Family Unit Principle:
Following the landmark Constitutional Court sentence no. 209/2022, only the residence/abode of the possessor is relevant to obtain the exemption. The residences of other family members are not considered. Therefore, if two spouses own different properties (in the same or different Municipalities) and establish their respective residence and abode there, both will benefit from the principal residence exemptions for their respective property.

Tax Treatment and Appurtenances

Exclusion from IMU: Principal residences (and related appurtenances) classified in ordinary categories (A/2, A/3, A/4, etc.).
Taxation with Benefits: Homes classified in A/1 (stately type), A/8 (villas), and A/9 (castles and palaces). These are subject to a reduced rate (base 0.5%) and enjoy a fixed deduction of € 200.00, proportionate to the months and share for which this designation persists.

Definition of Appurtenance: To benefit from the same regime as the home, the admitted appurtenances are exclusively those classified in the following categories:

C/2 (cellar, attic, storage room)
C/6 (garage, parking space)
C/7 (canopy/shed)

The benefit/exemption is granted up to a maximum of one appurtenant unit for each of the categories indicated (maximum 3 in total), even if registered jointly with the residence.

Assimilations to the Principal Residence (By Law or Resolution)

Real Estate Case	Method
Real estate units belonging to undivided ownership housing cooperatives used as the principal residence of the assignee members or intended for university student assignee members.	By Law
Residential buildings intended for social housing (DM 22.4.2008).	By Law
Family home assigned to the custodial parent following a judge's order.	By Law
Only property owned, and not leased, by permanent active-duty personnel of the Armed Forces, Police, Firefighters, etc. (no residence/abode requirement).	By Law
A single real estate unit owned by the elderly or disabled who acquire residence in permanent care facilities, provided it is not leased.	By Municipal Resolution

Benefits Mapping

Total Exemptions and Reductions

Main Properties Exempt from IMU (Law 160/2019)

Public and Institutional Properties: Properties owned by the State, Municipalities, Regions, NHS Entities, intended for institutional tasks. Group E buildings (e.g., E/1-E/9).
Cultural and Religious Use: Buildings for cultural uses (museums, libraries), intended for worship, and properties of the Holy See (Lateran Treaty).
Non-Commercial Entities (ENC) and Third Sector: Properties intended exclusively for carrying out (in a non-commercial manner) welfare, social security, health, scientific, educational, accommodation, cultural, or sports activities. (Including Third Sector ex art. 82 DLgs 117/2017).
"Merchandise" Properties (since 2022): Buildings constructed and intended for sale by the construction company, not leased, as long as the designation remains.
Illegally Occupied Properties: Properties that cannot be used or accessed, for which a criminal complaint has been filed for trespassing (614 of the Criminal Code) or invasion of land/buildings (633 of the Criminal Code).
Subsidized Agricultural Lands: Those owned and managed by Direct Farmers (CD) or Professional Agricultural Entrepreneurs (IAP), located in smaller islands, with immutable agrosilvopastoral destination, or falling within specific mountain/hill areas.

Properties affected by Natural Disasters (Earthquakes and Floods)

Specific provisions recognize exemptions for unusable properties:

Event Zone	Exemption Duration
Abruzzo (2009 Earthquake)	Until final reconstruction/usability (no limit).
Central Italy (2016-2017 Earthquakes)	Until reconstruction and in any case no later than 31.12.2026.
Marche/Umbria (Events Nov 2022/Mar 2023)	For the year 2026, or until usability (max 31.12.2026).
Emilia-Romagna/Tuscany (Floods 2023/2024)	From the 2025 balance installment and until usability (max 31.12.2026).

Tax Base Reductions

Case	Benefit
Bound buildings of historical/artistic interest	Base reduced to 50%
Buildings declared unusable/uninhabitable and de facto unused	Base reduced to 50%
Free loan for use to 1st-degree relatives (parent/child) under specific legal conditions	Base reduced to 50%
Residential unit owned by a pensioner living abroad (holder of specific pensions)	Base reduced to 50%
Properties leased with an agreed-upon rent (Law 431/98)	Base reduced to 75%

Calculation Mechanism

Determining the Tax Base and Rates

The criteria for determining the Tax Base differ depending on the type of property.

1. Buildings with a Cadastral Value

Formula: Cadastral Value (registered on January 1st) x 1.05 (5% revaluation) x Multiplier Coefficient.

Multiplier 160: Dwellings (Group A, excluding A/10), Cellars/Attics (C/2), Garages (C/6), Canopies (C/7).
Multiplier 140: Collective residences (Group B), Laboratories (C/3), Sports buildings (C/4), Bathing establishments (C/5).
Multiplier 80: Private offices and studios (A/10), Banks and insurance companies (D/5).
Multiplier 65: Special purpose properties (Group D, excluding D/5).
Multiplier 55: Shops and boutiques (C/1).

Note: In the event of building interventions during the year, the new cadastral value takes effect from the date the works are completed or, if earlier, from the time of use.

2. Group "D" Buildings (Not Registered in Cadastre)

For "special" corporate buildings (Group D) without a cadastral value and accounted for separately, the "historical" accounting costs are used by applying specific coefficients updated annually by the MEF (for the year 2026 the coefficient is 1.01).

3. Building Areas and Agricultural Lands

Building Areas: Tax base commensurate with the market value in common commerce on January 1st of the taxation year.
Agricultural Lands: Value = Dominical Income x 1.25 (25% revaluation) x 135.

Legal Fiction for CD/IAP Building Areas:
Even if the urban planning tool classifies land as buildable, it must be considered "agricultural" for IMU purposes if owned and operated by Direct Farmers or Professional Agricultural Entrepreneurs. If co-owned, the CD/IAP partners are entitled to the agricultural exemption, while the rules for agricultural lands (both for tax base and rate) apply to the others instead of those for building areas.

IMU Rates: The Ministerial Prospectus

Starting from 2025, Municipalities must approve the rates by processing a specific "Rates Prospectus" via the Fiscal Federalism Portal, entering it by October 14th. Without timely publication, the base rates provided by law apply (e.g., 0.5% first luxury home, 0.1% instrumental rural buildings, 0.76% lands, 0.86% group D and other buildings). Municipalities may resolve variations or surcharges within the strict limits set by Law 160/2019 and Ministerial Decree 7.7.2023 and subsequent amendments.

Check your Municipality's Resolutions

Consult the Department of Finance Portal to find out the updated IMU rates.

Access the MEF Portal ↗

Property Purchase in the 1st Semester of 2026

The month of purchase is counted in full if possession has lasted for more than half the days of the month. Calculation software processes the advance payment relating it to the months of possession accrued in the first half of the year, or estimating the global tax (with 1st semester months + entire presumed 2nd semester) divided by two.

Checking Deadlines...

Fulfillments and Payment Methods

The tax is due for calendar years in proportion to the months and share of ownership. The amount to be paid must be rounded to the nearest euro (e.g., up to .49 is rounded down). Payment is not due if the total annual amount is less than € 12.00, unless otherwise resolved locally.

Special Regime: Non-Commercial Entities (ENC)

For Non-Commercial Entities that benefit from the exemption ex art. 1 paragraph 759 letter g) Law 160/2019, the law provides for a payment divided into three installments:

June 16: First Installment (equal to 50% of the tax paid for the previous year).
December 16: Second Installment (remaining 50% of the tax of the previous year).
June 16 (following year): Third Installment as balance and actual adjustment on the tax actually due for the reference year.

F24 Methods and Codes

VAT number holders must operate exclusively via telematic channels. The main tax codes (IMU and Local Taxes Section of Form F24) are:

F24 Code	Payment Description
3912	Luxury principal residence (A/1, A/8, A/9) and related appurtenances
3913	Rural buildings for instrumental use
3914	Lands - Municipality Quota
3916	Building areas - Municipality Quota
3918	Other buildings (e.g., second homes, offices) - Municipality Quota
3925 / 3930	Group D productive properties (STATE Quota 3925 / Municipality Increment 3930)

IMU 2026 Advance Payment