Italian IMU Property Tax Calculator 2025
🏠 Free ToolIMU calculator: compute Italian municipal property tax from cadastral income, cadastral category and municipal rate. Primary residence exemption, June advance and December balance.
How it Works
IMU (Imposta Municipale Propria) is Italy’s main property tax. It applies to all owners of buildings, buildable land and agricultural land, with an exemption for primary residences (except luxury categories A/1, A/8 and A/9).
Our calculator determines the annual IMU starting from the property’s cadastral income, revalued by 5%, multiplied by the specific coefficient for the cadastral category and by the rate set by the municipality. The tool shows the tax base, total IMU and the split between the June advance and December balance payments.
IMU rates are set by each municipality within limits established by law. The base rate is 7.6 per mille, but municipalities may increase it up to 10.6 per mille (or 11.4 per mille with the former TASI surcharge). For a complete property tax analysis, also see our cedolare secca calculator for rental income.
Frequently Asked Questions
How is IMU calculated?
IMU is calculated as: cadastral income revalued by 5%, multiplied by the category coefficient, then multiplied by the municipal rate (expressed in per-mille).
Is the primary residence exempt from IMU?
Yes, the primary residence is IMU-exempt, except for luxury categories A/1 (stately homes), A/8 (villas) and A/9 (castles), which pay IMU with a 200 EUR deduction.
When is IMU due?
IMU is paid in two instalments: an advance by 16 June and a balance by 16 December. It can also be paid in a single payment by 16 June.
What are the cadastral category coefficients?
Main coefficients: 160 for dwellings (A except A/10), 80 for offices (A/10), 55 for shops (C/1), 140 for colleges (B), 65 for industrial properties (D except D/5).