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Generic Tax Name Tax on indivisible services - TASI
Tax name in the national language Tributo per i servizi indivisibili - TASI
Tax name in English Tax on indivisible services - TASI
Member State IT-Italy
Tax in force since 2014/01/01
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

Art. 1, paragraph 639 et seq. of Law no. 147 of 27.12.2013;

art. 13 of decree no. 201/2011

D.L. n. 16/2014 converted into L. 2 maggio 2014, n. 68 (art.  1 comma 1)

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



The tax revenue is allotted to municipalities.

Geographical Scope

Any person that owns or holds buildings, in any capacity, including the owner-occupied house and building sites. In the event the housing unit is occupied by a person other than the proprietor of the right in rem of the propriety, the latter and the tenant are subject to separate tax obligations. The tenant pays between 10 and 30 per cent of the global amount of the tax. The remaining part is paid by the proprietor of the right in rem.

Tax object and basis of assessment

The tax is intended to cover the costs related to indivisible services such as care of public parks and gardens, lighting, maintenance of public road and safety.

The tax shall be payable for the ownership or the holding of buildings, in any capacity, including the owner-occupied house and buildings sites. Therefore, agricultural land is excluded. Open land is included.

Deductions, Allowances, Credits, Exemptions

Deductions: the Municipality may provide tax relief, considering the tax capacity of the household occupying the property. Further, the Municipality may differentiate the tax according to the field of activity, type and use of property.

Exemptions: they are not provided by state law, but can be provided by municipal regulation.

Rate(s) Structure

Municipalities approve the rates within the time-limit set for the budget approval and may modify the standard rates provided by national legislation within a predetermined range. For example, the standard rate, equal to 1 per thousand, may be reduced to zero, while complying with the obligation that the total amount of TASI and IMU rates, for each type of property, is not higher than the maximum rate provided by State law for IMU as at 31 December 2013, fixed at 10.6 per thousand and at other lower rates, with regard to the different types of property.

For 2014 the maximum rate of TASI is set at 2.5 per thousand.

For the years 2014 and 2015 the mentioned limit can be exceeded for a total amount not exceeding 0.8 per thousand on condition that the municipality introduce, for housing and main housing units their equivalents, tax deductions or other tax relief measures.

Tax due date

The tribute is paid in two equal installments, one due June 16 and the second December 16. The paxpayer  may provide for the payment of the total due in a lump sum to be paid by June 16.

Tax collector

The taxpayer pays the fee using the F24 and the bulletin postal account, approved by special ministerial decree

Special features

The tax is imposed on the property assets, of which the value should increase as a result of the supply of particular services by the municipality.

Economic function

Environmental taxes

Tax revenue
ESA95 code d2