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Generic Tax Name Tax on real estate - Municipal tax - IMU
Tax name in the national language Imposta municipale propria - IMU
Tax name in English Municipal tax - IMU
Member State IT-Italy
Tax in force since 2012/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Article 13 of Decree-law no. 201 of 2011; Articles 8 and 9 of Legislative Decree no. 23 of 2011; Article 91-bis of Decree-law no. 1 of 2012 and Article 4 of Decree-law no. 16 of 2012.

Article 1, comma 380, L. 24.12.2012 n. 228

Article 1, commi 707 e 708 L. 27.12.2013 n. 147

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



It is provided that a quota of the tax is due to the Municipality and another quota is due to the State.

From 1.01.2013, the statel share is only required for buildings belonging to category D, ie for used buildings.

Geographical Scope

It is partially a local tax (Municipal scope) and partially a revenue tax (State scope).

  • Owners of buildings, building areas and lands for any use classification, including those having a function within the enterprise or destined to exchange or production within the business run; individuals enjoying some real rights on those buildings, areas and lands such as the right of usufruct, use, occupancy, emphyteusis, building lease;
  • the licensee in case of granting of rights to the use of state property;
  • the lessee of immovable properties, even to be built or under construction, which are leased.
  • the tax is not due for principal residences and their appliances, as well as for cases treated by state law or by the municipality and rural buildings for business use. The tribute is due to the major housing belonging to the categories A1, A/8 A/9 as well as for its appliances.
Tax object and basis of assessment

The tax is payable for each calendar year on a proportional monthly basis and for the period during which the following property was in the possession of the taxpayer:

  • buildings;
  • building areas;
  • lands.

The value of the buildings registered in the cadastral registry is calculated by applying to the cadastral rent, raised by 5%, the multipliers determined according to Article 13, paragraph 4, of Decree-law no. 201 of 2011. The tax base is reduced by 50% for buildings of historic or artistic importance as well as for buildings declared unfit for use or uninhabitable.

As to building areas, the tax base is the fair market value in the common market of the area.

The value of lands is calculated by applying to the land registry value, raised by 25%, the multiplier provided for by Article 13, paragraph 5, of Decree-law no. 201 of 2011.

Deductions, Allowances, Credits, Exemptions

Deductions: a reduction of  € 200 is envisaged for principal dwellings. As to years 2012 and 2013, an additional reduction of  € 50 per child aged no more than 26 has been granted only if his/her place of residence and abode coincide with the mentioned principal dwellings. Such a reduction can not exceed the global amount of € 600.

These allowances must be shared between the owners according to the period of time the building was used as principal dwelling, notwithstanding the percentage of owning. 

A reduction of € 200,00 is envisaged for principal dwellings belonging to category A/1, A/8, A/9 e their appliances.

From 1.01.2014, the increase of 50,00 for  each child aged up to 26 years old, usually resident and resident in the main house is no longer applicable

Exemptions: the IMU tax (Municipal Tax) does not apply to buildings belonging to the State, the regions, the provinces, the municipalities, the mountain areas, the associations of mountain areas if not discontinued, local health authorities, intended solely for institutional purposes.

Moreover, the IMU tax does not apply to:

  • buildings classified or classifiable under cadastral categories from E/1 to E/9;
  • buildings intended for cultural activities under Article 5-bis of Presidential Decree no. 691 of 29 September 1973, and following modifications;
  • places, and their relevant appurtenances, intended solely for religious worship provided their are consistent with rules under Articles 8 and 19 of the Constitution;
  • buildings belonging to the Holy See and listed in Articles 13, 14, 15 and 16 of the Lateran Treaty signed on February 11, 1929 and entered into force on 27 May 1929 with Law no. 810;
  • buildings belonging to foreign States and international organisations which are exempt from payment of local income tax on buildings under international agreements operative inItaly;
  • agricultural land in hill and mountain areas ;
  • buildings used by taxpayers listed in Article 73, paragraph 1, letter c) of the Income Tax Consolidation Act (T.U.I.R.) intended for the use of non-profit activities of assistance, social security, health care, education, accommodation, civilization, sports and leisure, and so on as well as those activities listed in Article 16, letter a) of Law no. 222 of 20 May 1985;
  • rural buildings having a function within the enterprise, located in municipalities that are entirely or partially qualified as mountain municipalities.
Rate(s) Structure

Municipalities may modify the basic tax rates fixed by the domestic legislator within a predetermined range. For example, the rate applying to principal dwelling and its relevant appurtenances is equal to 0.4%. Municipalities may increase or decrease the said rate by 0.2 percentage points. As a consequence, it may fluctuate between a minimum of 0.2% and a maximum of 0.6%.

Tax due date

The tax is paid in two installments of equal amount due by 16 June and by 16 December.

Tax collector

The tax is paid by means of the form F24 and, starting from 1 December 2012, by means of the postal payment slip as approved by Ministerial Decree.

Special features
Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 23,775.00 EUR 1.47