IMU (property tax) in Italy continues to be one of the most significant taxes for owners of properties, second homes, and buildings other than their primary residence. As tax deadlines approach, many taxpayers are wondering what rates will apply, which categories will be eligible for tax relief, and what new features the updated legislation introduces.
What changes will affect the IMU starting in 2026? This tax will be subject to several changes aimed at simplifying the local tax system, with the adoption of stricter criteria for municipalities. The goal of the reform is to ensure greater uniformity in the application of rates and limit differences between various regions.
What IMU tax will be paid in 2026?
In 2026, IMU will continue to be one of the main taxes affecting property owners, although it does not apply to everyone. A number of exemptions, concessions and reductions are in place to limit its impact in certain cases.
As a general rule, IMU in 2026 will still be due mainly on second homes, luxury properties, building land and certain industrial buildings.
More specifically, IMU will be payable on:
- second homes;
- commercial and production properties;
- building land;
- agricultural land that does not qualify for exemption;
- luxury main residences (cadastral categories A/1, A/8 and A/9);
- vacant or unused properties, unless covered by specific municipal concessions.
The IMU deadlines for 2026, as in previous years, are two key dates: 16th June for the advance payment (or payment in a single instalment) and 16th December for the balance.
What's new for IMU 2026?
The 2026 IMU introduces several updates, mainly concerning municipal rates, eligible property categories and the way municipalities handle IMU resolutions. The overall structure of the tax remains the same, but this year brings more uniform rules and greater flexibility for local authorities, which could affect how much individual property owners end up paying.
Here are the main changes for IMU in 2026.
New uniform rates
Under the Ministry of Economy and Finance Decree of 6 November 2025, a new system has been introduced for setting and managing municipal IMU rates. This is based on the new 2026 IMU rate table prepared by the Ministry, designed to simplify the framework and modernise how rate tables are processed and transmitted.
In previous years, more than 250,000 different rate categories were in use across Italy. These have now been replaced with a uniform and structured system, built around a limited number of standard categories from which municipalities can choose. The aim is to make calculations clearer and more predictable for taxpayers, while reducing the likelihood of mistakes.
The reform is intended to:
- simplify the calculation of the tax;
- harmonise rules across different municipalities;
- reduce interpretative errors;
- improve overall tax transparency.
Reduced or preferential rates
Another key update concerns the new categories of properties eligible for reduced rates compared with the standard IMU rate. These include:
- properties granted on loan for use
- uninhabitable buildings
- unrented and unused homes
- tourist properties or holiday homes
Another new development is the introduction of a pre-filled IMU payment notice. For 2026, the Municipality will send the IMU notice directly to the taxpayer’s home address. The pre-completed form can then be paid via pagoPA or through other authorised payment methods.
IMU 2026 second home
One of the most notable changes for 2026 is the greater flexibility granted to Municipalities to apply a reduction of up to 50% on IMU for second homes, provided certain requirements are met.
- First, the property must not be rented out or granted on loan for use and, more generally, must not generate any income.
- Second, in order to qualify for the 2026 IMU reduction on a second home, the property must be used only for limited periods during the year, such as a seasonal seaside home.
In practice, this refers to properties kept solely for occasional personal use and not used for tourism or any income-generating activity.
What is the IMU percentage for 2026?
For 2026, there is no single IMU percentage that applies across the whole of Italy. The IMU rate is set by each individual municipality, within the limits established by national legislation.
The ministerial decree of 6 November 2025 updated the rate schedule, but the 2026 IMU rates remain broadly in line with previous years. The main difference is that municipalities now have less discretion when setting their rates, as they must operate within nationally defined categories and maximum thresholds in order to reduce large differences between areas.
For properties other than a main residence, the standard base rate is 8.6 per thousand.
- Municipalities can increase this up to an ordinary maximum of 10.6 per thousand.
- In certain specific cases, an exceptional ceiling of 11.4 per thousand may apply, with the possibility of reductions depending on the type of property and local rules.
What are the IMU exemptions for 2026?
Alongside the reductions and discretionary discounts that municipalities can apply, there are a number of IMU exemptions for 2026. These cover both private residential properties and certain buildings used for social, agricultural or institutional purposes.
Here are the main exemptions and reliefs to be aware of:
Primary residence (non-luxury)
IMU does not apply to primary residences, provided they are not classified as luxury properties (cadastral categories A/1, A/8 and A/9). The exemption also covers related appurtenances, within the legal limits.
In certain specific situations, the exemption can still apply even if part of the property is rented out. Properties treated as primary residences for IMU purposes also include:
- social housing;
- homes assigned to members of housing cooperatives;
- properties allocated to the parent with custody of children following separation or divorce;
- housing assigned to members of the armed forces and law enforcement, in specific cases set by law.
Illegally occupied properties
Properties that have been illegally occupied may qualify for exemption, provided the owner has formally filed a complaint with the judicial authorities and notified the municipality.
Agricultural land
Certain types of agricultural land are exempt, particularly when owned and cultivated by direct farmers or professional agricultural entrepreneurs.
Exemptions also apply to land located in mountainous areas, land on smaller islands, and collectively owned agricultural, forestry or pastoral land.
Other exempt properties
IMU exemptions also cover specific categories of buildings and institutions, including:
- properties owned by the State or public bodies and used for institutional purposes;
- buildings intended for worship;
- museums and libraries;
- properties belonging to the Holy See;
- buildings classified in cadastral group E (special-use properties such as stations or infrastructure).
Reductions and special cases
Although not full exemptions, some situations provide significant reductions:
- Agreed rent contracts benefit from a 25% IMU reduction.
- A holiday home may qualify for a reduction of up to 50%, subject to specific conditions set by the municipality.
- Pensioners registered with AIRE (Italians living abroad) may receive a 50% IMU discount or, in certain cases, full exemption, provided the legal requirements are met.
As ever with IMU, the detail matters. Local regulations and specific property classifications can make a real difference to what is actually due.
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