ROMA (ITALPRESS) – IMU continues to be one of the most important taxes for those who own property in Italy, in particular second houses, manufactured different from the main house and property for productive or commercial use.
In 2026, according to idealist, the tax does not change in its general structure, but some changes are introduced that aim to make the system simpler and more uniform. The main objective of the reform is to reduce the differences between the various municipalities and make the calculation of the tax more transparent, thanks to stricter and standardized rules in the definition of local rates.
With regard to payment, in 2026 the IMU remains mainly due to second houses, luxury buildings, building areas and non-existent agricultural land, as well as on production buildings and main houses of value (cadastral chains A/1, A/8 and A/9). Different situations remain excluded or facilitated, such as the main non-luxury residence and some types of assimilate properties. The deadlines remain the traditional ones: on June 16 for the deposit or payment in one solution and on December 16 for the balance.
One of the main innovations of 2026 concerns the municipal rates. With the new system introduced by the Ministry of Economy and Finance, the so-called “IMU prospectus” is simplified, drastically reducing the variety of cases applicable to the past. This should make the system more clear and less subject to different interpretations between the various territories, while at the same time increasing the transparency and predictability of the tribute.
In addition to this reform, the possibility for municipalities to provide reduced rates for certain types of property is also extended. These include, for example, properties granted in convenient, unusable or unusable buildings, unlocated houses and tourist properties or used as holiday homes. In some cases, a pre-compiled notice is also provided by the Municipality, with possibility of payment through digital systems such as pagoPA.
Another important aspect concerns the second home. Municipalities may apply reductions of up to 50% of the tax in the presence of specific conditions, such as in the case of un leased properties, not granted in the convenient and used only in certain periods of the year. These are, for example, houses at the sea or, in any case, used by the owner and not intended for editorial purposes.
As far as rates are concerned, there is no single percentage valid at national level, as each municipality has margins of manoeuvre within limits laid down by state legislation. In general, for properties other than the main house the basic rate remains 8.6 per thousand, with a maximum ordinary that can reach 10.6 per thousand and, in some exceptional cases, up to 11.4 per thousand. Within these limits, the municipalities may nevertheless apply reductions or differentiations according to the properties of the properties.
Finally, many exemptions and facilities remain. The non-luxury main house continues to be exempt, as well as several assimilate properties, including social housing and housing assigned in particular family or working situations. Agricultural land of certain categories is also exempt, property for institutional or religious purposes and those belonging to public bodies. There are also specific reductions, such as in the case of agreed rent contracts, inagable properties or housing used as holiday homes. In some cases, there are also discounts for pensioners enrolled in AIRE, with discounts that can reach the total exemption.
Overall, the IMU 2026 is moving in the direction of greater simplification and uniformity, while maintaining an articulated system of rates, reductions and exemptions that continues to varyare based on the type of property and the decisions of the individual Municipalities.
– foto Ipa Agency-
(ITALPRESS).
