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Generic Tax Name Tax on real estate - Communal tax on immovable property
Tax name in the national language Imposta comunale sugli immobili - ICI
Tax name in English Communal tax on immovable property
Member State IT-Italy
Tax in force since 1993/10/01
If abolished, date on which the tax ceases to apply 2011/12/31
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

Law n° 421 of 23 October 1992; DL n° 504 of 30 December 1992 (ordinary supplement to GU n° 305 of 30 December 1992).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Local tax (municipal scope).


Owners of immovable property, i.e. those enjoying the right of usufruct, use or occupation even if they are not resident in the country where they have their registered or administrative headquarters, or engage in activity outside Italy.

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 immovable property, building land or agricultural land situated in Italy was in the possession of the taxpayer, irrespective of its use.

The value of the immovable property. For properties registered in the land register, the value is calculated by applying to the amount of cadastral income the multipliers determined according to the criteria and procedures laid down in Article 52 of the consolidated text on the provisions relating to the registration tax (approved by DPR n° 131 of 26 April 1986). The multipliers are reassessed on the basis of property market values.

For building sites, the taxable base is the fair market value in the common market of the site. Particular criteria are envisaged for immovable properties classified in specific cadastral groups

Deductions, Allowances, Credits, Exemptions


An allowance of € 103.29 is granted for residential dwelling.

It should be noted that the reduction of € 103,29 is envisaged for principal dwellings belonging to the cadastral categories A/1 A/8 and A/9 (luxury properties), whereas all the others since 2008 are exempt from the local tax pursuant to Article 1 of legislative decree No. 93 of 27 May 2008, converted into law by law No. 126 of 24 July 2008.


These allowances must be shared between the owners according to the percentage of owning. 


The tax does not apply to:

  • property belonging to the State, the regions, the provinces, mountain communities, associations of mountain communities, local health authorities, as well as chambers of commerce, industry, craft trades and agriculture and which is intended solely for institutional purposes;
  • agricultural land in hill areas;
  • places of religious worship, property belonging to the Holy See or to foreign States and interregional organisations which are exempt from payment of local income tax under international conventions operative in Italy;
  • properties intended for the use of non‑profit legal persons, for activities of assistance, health care, etc.
Rate(s) Structure

Municipalities may set the applicable tax not exceeding 7 per thousand, also considering particular taxation cases. In special cases, it is possible to increase the tax rate up to 9 per thousand.

Tax due date

The tax is paid in two installments due by 16 June and by a date between 1 and 16 December.

Tax collector

The municipality may establish by its own regulation that it shall collect the tax directly or may entrust its collection to one of the bodies provided for by Article 52 of legislative decree No. 446 of 1997.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code d29aa + d59aa

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 0.00 EUR 0.00
2011 9,818.00 EUR 0.60
2010 9,193.00 EUR 0.57
2009 9,474.00 EUR 0.60
2008 9,685.00 EUR 0.59
2007 12,743.00 EUR 0.79
2006 12,090.00 EUR 0.78
2005 11,704.00 EUR 0.79
2004 11,552.00 EUR 0.80
2003 11,035.00 EUR 0.79
2002 10,625.00 EUR 0.79
2001 9,697.00 EUR 0.75
2000 9,354.00 EUR 0.76