IMU 2026 on second homes and holiday homes: how much you pay

Owning a property for tourist use involves specific local tax obligations. The law does not grant discounts simply because a property is left unused. For IMU 2026 purposes, a second home or holiday home is fully subject to the tax if nobody is officially resident there.

The tax is calculated on the cadastral value of the property. This value is increased by 5%, then multiplied by 160 (for properties in cadastral group A), and finally multiplied by the IMU rate set by the local council (Comune).

Do holiday homes pay IMU?

Tax rules clearly state that properties used for tourism are subject to IMU (Imposta Municipale Propria). The obligation arises when the conditions for a main residence are not met, that is:

• the property is not used as someone’s usual home;
• no one is registered as a resident in that municipality at that address.

A property used only occasionally for holidays falls fully into the category of second homes without residence. In these cases, the normal IMU exemption does not apply because the residency requirement is missing.

Full exemption is reserved for properties where the household has its permanent home, with the exception of luxury categories A/1, A/8 and A/9.

Anyone who owns a property in a tourist area must therefore calculate and pay IMU, using the rules and rates set by the local council. Given these obligations, it is important to understand what changes for IMU from 2026, so that owners can benefit from any new reductions and discounts introduced by law.

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What are the new IMU rules for holiday homes in 2026?

The rules have been significantly reorganised by Ministry of Economy and Finance decrees dated 6 September 2024 and 6 November 2025. Italian municipalities must now follow a more rigid framework when setting IMU rates. They can no longer create their own local categories, but must use a list defined at the national level. The aim is to make the tax more uniform and reduce differences between areas.

Local authorities still have some autonomy. They can introduce reductions for homes considered “available” (not rented and not given in free loan) by looking at:

• the actual number of months the property is used;
• low electricity consumption;
• minimal water usage;
• low gas consumption.

What changes for IMU in 2026

The new classification does not in itself mean higher taxes overall. It mainly increases transparency.

To implement the reform, local councils must follow strict rules. They are required to use the national scheme and publish their IMU rate table on the “Federalismo Fiscale” portal by 14 October each year.

If a council fails to do this, a safeguard rule applies. The standard base IMU rates come into force automatically. This mechanism protects taxpayers and prevents any later attempts to apply different calculations to their disadvantage.

What is the IMU rate for second homes in 2026?

The amount of IMU due is not the same across Italy. It depends on the decisions of each local council, within limits set by the Ministry of Economy and Finance.

Law no. 160 of 27 December 2019, article 1, paragraph 754 (2020 Budget Law) states:

“For properties other than the main residence and other than those referred to in paragraphs 750 to 753, the base rate is 0.86 %. Municipalities, by decision of the municipal council, may increase it up to 1.06 % or reduce it to zero.”

In areas with a strong tourist economy, councils often choose the maximum rate to cover higher seasonal service costs. To calculate the correct tax, owners must check the exact rate in the official council resolutions, published on the Ministry portal or on the municipal website.

How to calculate IMU 2026: formula and practical examples

To calculate IMU, you first need the cadastral value of the property. You can find this in a recent land registry extract from the Italian Revenue Agency (Agenzia delle Entrate).

The calculation works as follows:

1. Increase the cadastral value by 5%.
2. Multiply this amount by the legal multiplier for that property category. For residential properties in group A (excluding A/10), the multiplier is 160.
3. Apply the IMU rate decided by the local council to this tax base.

Example:
Suppose a property has a cadastral value of €500 and is in a municipality that uses the maximum rate of 10.6 per thousand (1.06%).

• First, increase €500 by 5%: the value becomes €525.
• Then multiply €525 by 160. The taxable base is €84,000.

• Finally, apply the 10.6 per thousand rate to €84,000. 

  The IMU due comes to €890.40.

How much does IMU cost on a second home at the seaside?

The IMU bill for a property in a seaside resort depends both on local tax policy and on the size and type of the property.

Coastal municipalities usually apply rates close to the maximum 10.6 per thousand for homes used as summer holiday properties.

• As a result, annual IMU can often range from about €800 to €2,500 for a standard-size flat.

The final amount can be lower if the local council applies the relief measures allowed by the Ministry of Economy and Finance. 

• Where a municipality decides to reduce the rate for homes classified as “available”, and low utility consumption is proven, the owner may pay significantly less IMU than in previous years.

Who does not pay IMU in 2026?

Although holiday properties are normally subject to IMU, there are specific cases where no IMU is due. The law exempts:

• main residences and their related outbuildings in categories C/2, C/6 and C/7;
• properties that have been occupied illegally (for IMU on second homes, this exemption was introduced by Law no. 197 of 29 December 2022, following a criminal complaint);
• buildings that are structurally uninhabitable because of collapse or damage from fire;
• properties officially declared dangerous in terms of public health;
• buildings used exclusively for cultural purposes and those used for religious worship.

Tax relief available for second homes

Local taxation rules allow certain reductions on the taxable base or on the gross IMU due, provided that strict conditions are met and properly documented.

These reliefs are not automatic. The taxpayer must actively claim them, usually by submitting specific forms or declarations to the local authority.

50% reduction for free loan and uninhabitable homes

The law grants a 50% reduction of the taxable base for properties given in free loan (comodato d’uso gratuito) to first-degree relatives in a direct line (only parents or children). To qualify, three conditions must be met:

• the parties are first-degree relatives in a direct line (parents or children);
• the contract is formally registered with the Agenzia delle Entrate;
• the borrower uses the home as their main residence.

A 50% reduction of the taxable base also applies to uninhabitable properties. In these cases, the serious structural condition of the building must be confirmed by:

• a technical report prepared by a qualified professional; or
• a direct inspection by the local council’s technical office.

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25% discount with an agreed-rent contract

If the property is rented out under an agreed-rent contract, current rules grant a 25% reduction in the total IMU due.

To be valid, the contract must either:

• be signed with the direct assistance of recognised landlords’ and tenants’ associations; or
• be accompanied by an official certificate confirming that the contract complies with the local agreement.

IMU 2026 deadlines: advance and balance

IMU is still paid in two instalments.

• The first payment (advance instalment) is due by 16 June. It is calculated using the previous year’s rates, or the 2026 rates if they have already been approved. 

  Taxpayers may also choose to pay the full annual amount in one payment by 16 June.

• The final balance is due by 16 December. For this payment, the calculation must use the updated rates approved for the current year.

Late payment: what if you miss the deadline?

If IMU is not paid, or only partly paid, by the legal deadlines, the taxpayer can regularise the situation voluntarily through ravvedimento operoso (voluntary disclosure).

This mechanism allows the breach to be remedied by paying:

• the original IMU due to the municipality;
• a reduced penalty, which depends on how quickly the payment is made after the deadline;
• statutory interest, calculated daily from the original due date.

To sum up, the table below shows the different types of property, how they are used, and how this affects the taxable base and IMU 2026 on second homes and holiday homes.