Italy IMU Calculator: Imposta Municipale Unica on Property
Work out the Italian IMU (Imposta Municipale Unica) on a property — the municipal property tax — from its taxable base and your comune's rate, and the base net of the tax.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | IMU due | Taxable base after IMU |
|---|---|---|
| 1.06% of €100,000 (€1,060) | 1,060 | 98,940 |
| 0.86% of €120,000 | 1,032 | 118,968 |
| 1.06% of €80,000 | 848 | 79,152 |
| 0.76% of €150,000 | 1,140 | 148,860 |
How This Calculator Works
Enter the IMU taxable base (base imponibile) and your comune's rate (aliquota). The calculator returns the annual IMU due. The taxable base for a building is the revalued cadastral income (rendita catastale × 1.05) times the category coefficient (e.g. 160 for most homes); once you have the base, IMU is simply that base × the municipal rate.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
At an aliquota of 1.06% on a taxable base of €100,000, the IMU is €1,060 for the year. IMU is Italy's main municipal property tax, payable by owners of buildings, building land and (in cases) agricultural land. Crucially, it generally does not apply to the main home (abitazione principale) unless it's a luxury category (A/1, A/8, A/9) — so it mainly hits second homes, rented properties, land and commercial premises. The rate is set by each comune within national limits, and the tax is paid in two instalments (June and December).
Key Insight
IMU is the central recurring property tax in Italy, and getting it right means understanding both the base and the rate. The taxable base (base imponibile) is the part people find fiddly: for an ordinary home you take the rendita catastale (the cadastral income from the Catasto), revalue it by 5% (× 1.05), then multiply by a coefficient that depends on the cadastral category — 160 for most residential (group A except A/10), with different multipliers for offices (80 for A/10), shops, and other categories; agricultural land uses the reddito dominicale × 1.25 × 135. Once you have that base, IMU is just base × the comune's aliquota, which this calculator computes. The rate (aliquota) is set locally within state-defined limits — the standard reference ceiling is 1.06% for most properties (a comune can raise it slightly under specific rules or lower it, and set different rates for different property types), so the same base yields different tax depending on the municipality. The big exemption: your main home (abitazione principale) is generally IMU-free unless it falls in a luxury cadastral category (A/1 stately homes, A/8 villas, A/9 castles), in which case IMU applies with a reduced rate and a fixed detrazione. Reductions exist too — for example 50% of the base for properties granted in use (comodato) to close relatives under conditions, for historic/uninhabitable buildings, and a reduced rate for properties rented at the canone concordato. Ownership and time matter: IMU is split by ownership share and by the months of possession in the year (a month counts if owned more than half of it). Payment is in two tranches — acconto by 16 June and saldo by 16 December. This calculator handles the final step (base × rate) and the proration/exemptions are up to you; for an exact figure, compute the base from the rendita, apply your comune's aliquota, prorate by share and months, and apply any reduction or main-home exemption.
Frequently Asked Questions
How is IMU calculated?
Multiply the taxable base (base imponibile) by your comune's rate (aliquota). At 1.06% on a base of €100,000, the IMU is €1,060. The base itself comes from the revalued rendita catastale (× 1.05) times the category coefficient — compute that first, then apply the municipal rate.
What is IMU?
Italy's Imposta Municipale Unica — the main municipal property tax, paid by owners of buildings, building land and certain agricultural land. It's set by each comune within national limits and paid in two instalments (June and December). The main home is generally exempt unless it's a luxury category.
How is the taxable base worked out?
For an ordinary home, take the rendita catastale, revalue it by 5% (× 1.05), then multiply by the category coefficient — 160 for most residential property, 80 for A/10 offices, and other multipliers for other categories. Agricultural land uses the reddito dominicale × 1.25 × 135. This gives the base you enter here.
Do I pay IMU on my main home?
Generally no — the abitazione principale is exempt from IMU, unless it's in a luxury cadastral category (A/1, A/8, A/9), where IMU applies at a reduced rate with a fixed deduction. So IMU mainly affects second homes, rented properties, building land and commercial premises rather than your primary residence.
Are there reductions on IMU?
Yes — for example a 50% reduction of the base for homes lent (comodato) to close relatives under conditions, for historic or uninhabitable buildings, and a reduced rate for properties let at the canone concordato. IMU is also split by ownership share and by months of possession in the year, so prorate accordingly.
Related Calculators
Methodology & Review
The IMU is the municipal rate (aliquota) applied to the property's taxable base (base imponibile); the remainder is the base after the tax. It assumes you've already computed the base imponibile and does not derive it from the rendita catastale, apply the main-home exemption, or prorate by ownership share or months of possession.
Written by Ugo Candido · Last updated May 22, 2026.