IMU calculator for a building, with your comune's rate
Work out the yearly Italian municipal property tax (IMU) on a building in the land registry: cadastral income uplifted by 5%, the category's multiplier, your comune's rate, share and months owned, and the reductions in the law.
Municipalities in Trentino-Alto Adige and Friuli Venezia Giulia are not listed: they apply IMIS, IMI and ILIA instead of IMU.
Check the inputs: rendita above zero, rate between 0 and 1.14% (at least 0.76% for group D), share between 0 and 100%. For A/1, A/8, A/9 as a main home the calculation covers a sole owner without reductions only; the 50% reduction together with canone concordato is not calculated.
Not included in the calculation
- The rate is not filled in automatically: read it in the comune's table on the Dipartimento delle Finanze website, linked once you choose the comune
- Building land, agricultural land and group D buildings not entered in the land registry
- Exemptions (commi 758-759) and cases the comune treats as a main home: check yourself whether they apply
- The split into a first instalment (16 June, at the previous year's rates) and balance (16 December), rounding of payments and F24 codes
- Changes during the year (rendita, use, reductions for part of the months): work out each period separately
- Several reductions at once, and the 200 € deduction for A/1, A/8, A/9 with more than one owner
- Trentino-Alto Adige and Friuli Venezia Giulia, which apply IMIS, IMI and ILIA
Worked example
Second home in category A/2, rendita €1,000
Sole owner for the whole year; the comune's rate taken as an example: 1.06%.
| Taxable value: €1,000 × 1.05 × 160 | €168,000.00 |
| IMU for the year (× 1.06%) | €1,780.80 |
Figures worked out by hand from the text of the law, step by step; the calculator must reach the same result or the page is not published.
Frequently asked questions
How is the IMU taxable value of a building worked out?
The cadastral rendita plus 5%, times the multiplier of its category (Law 160/2019, art. 1, comma 745): A (except A/10): 160; C/2, C/6, C/7: 160; B: 140; C/3, C/4, C/5: 140; D/5: 80; A/10: 80; D (except D/5): 65; C/1: 55.
Is IMU due on your main home?
No, unless it is in category A/1, A/8 or A/9 (comma 740); then there is a €200 deduction, pro-rated by months (comma 749).
What reductions does the law provide?
The taxable value is cut by 50% for historic or artistic buildings, for unfit buildings and for homes lent free to a parent or child (comodato), on the conditions of comma 747; the tax is reduced to 75% for homes let at canone concordato (comma 760).
Which year's rules does this use?
2026, with the rules in force in that year.
Where do the figures come from?
From one official source, cited at the bottom of the page with the date it was read. Every calculation is checked against official examples or ones worked by hand from the law.
Related calculators
Sources
- Legge 27 dicembre 2019, n. 160, art. 1, commi 738-762 (imposta municipale propria), testo vigente al 06/10/2026, Normattiva (retrieved on 6 October 2026)
- Elenco dei comuni italiani (codici statistici e codice catastale), Istat (retrieved on 6 October 2026)
Istat: List of comuni used without changes, to choose the comune and link to its rates. Licence: CC BY 4.0