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How to pay IMU and TARI in Italy?

1. What Are IMU and TARI?


IMU (Imposta Municipale Unica)

  • What is IMU: A municipal tax on property ownership in Italy.
  • Who pays it: Non-residents who own a second home or holiday home in Italy must pay IMU. Primary residences are generally exempt from IMU (under certain conditions).
  • When to pay: Typically in two installments, on June 16 and December 16.

TARI (TAssa sui RIfiuti)

  • What is TARI: A waste disposal tax that funds local waste collection and disposal services.
  • Who pays it: All property owners, regardless of residency.
  • When to pay: Deadlines vary by municipality, but payments are usually due in 2-4 installments per year.

2. How are IMU and TARI calculated


Calculating IMU

As a second home owner, you are supposed to calculate IMU yourself, based on the cadastral value of your property. Here’s how to do it:

  1. Find the cadastral value of your property, which is listed in your Building Registry Registration (visura catastale).
  2. Calculate the cadastral value: multiply the cadastral income by 1,05 and then multiply the result also by the coefficient which is applicable at the time of calculation. Currently, in 2026 the coeficients are 160 for homes (categories A, exceptA/10) and connected buildings (categories C/2, C/6, C/7), 80 for offices (category A/10) and 65 for pools (category D/6), 55 for shops (C/1).
  3. Apply the IMU rate set by your municipality (typically 0.4% to 1.06% for second homes).
  4. Divide by 2 to get the amount due for each installment. Divide by quote of property of each co-owner.

Example:

  • Cadastral income: €685.00
  • Cadastral value: €685.00 × 1.05 x 160 = €115,080
  • IMU rate: 1.06%
  • Annual IMU: €105,000 × 0.0106 = €1,219.85
  • Each installment: €1,219.85 / 2 = €620
  • If you co-own the property 50% with your partner, each of the co-owners will have to pay €310 twice a year.

Calculating TARI

TARI is calculated based on:

  • The size of your property (in square meters).
  • The number of occupants in your family unit.
  • The municipal rate (varies by city/municipality).

Unlike IMU, most municipalities calculate the TARI for each property and send a payment invitation with the option for installed payments to the property owner.

It is essential that you submit a correctly filled in TARI registration for to your Comune, preferably within 90 days after purchase of the property, and at least before 30 June the year after the purchase.

3. How to Pay IMU and TARI as a Non-Resident


Paying IMU

  1. Check the deadlines: IMU is typically due on June 16 and December 16.
  2. Use the F24 form: This is the standard form for paying taxes in Italy. You can fill it out online or at a bank.
  3. Payment methods:
    • Online banking with your Italian bank account (if your bank supports Italian tax payments).
    • Post office in Italy.
    • Authorized tax advisors can handle payments for you.

Paying TARI

  1. Wait for the bill: Most municipalities send TARI bills by mail to your property address.
  2. Pay online or in person:
    • Use the PAYMENT SLIP (bollettino) included with the bill.
    • Pay via online banking or at a post office in Italy.
  3. Set up automatic payments: Some municipalities allow you to pay TARI in installments via direct debit.

5. Common Mistakes to Avoid

  1. Missing deadlines: Late payments can result in fines and interest.
  2. Incorrect calculations: Double-check the cadastral value and municipal rates.
  3. Not updating your contact details: Ensure the municipality has your correct address to receive bills.
  4. Ignoring local variations: IMU and TARI rates vary by municipality—always check with your local town hall (comune).

6. How KeyPro Italy Can Help

Navigating IMU and TARI can be complex, especially from abroad. At KeyPro Italy, we offer:

  • IMU and TARI calculations tailored to your property.
  • Automated payment setup so you never miss a deadline.
  • Dedicated support in English, Italian, Dutch, German and French.

With our Second Home Italy Starter Pack, we handle all the bureaucracy for you, so you can enjoy your Italian property without the stress.

7. Frequently Asked Questions

Q: Do I need to pay IMU if my property is empty?

A: Yes, IMU is based on ownership, not occupancy. Even if your property is empty, you must pay IMU (unless it’s your primary residence and qualifies for an exemption).

Q: Can I pay IMU and TARI online from abroad?

A: Yes, but you’ll need an Italian bank account or a service like KeyPro Italy to handle payments for you. Some international banks also support SEPA transfers to Italian tax accounts.

Q: What happens if I don’t pay IMU or TARI?

A: You may incur fines, interest, or legal action from the municipality. It’s best to stay compliant to avoid complications.

Q: How do I know if my property qualifies for IMU exemptions?

A: Primary residences are generally exempt from IMU, but second homes and rental properties are not. Check with your local comune or a tax advisor for specifics.

Final Tips

  • Keep records: Save all payment receipts and tax documents.
  • Set reminders: Mark the deadlines (June 16 and December 16 for IMU) on your calendar.
  • Ask for help: If you’re unsure, consult a tax advisor or service like KeyPro Italy to avoid mistakes.

Ready to Simplify Your Tax Payments in Italy?

Contact KeyPro Italy today to learn how we can handle IMU, TARI, and other administrative tasks for your Italian property!

New rules for private rentals in Italy in 2026

private rentals in Italy
The 2026 Italian Budget Law introduced a significant change in short-term rental regulations, directly affecting anyone who rents out their properties privately for periods of less than 30 days.
The maximum number of properties that may be used for short-term rentals without being considered a business activity has been reduced. The short-term rental tax scheme applies to a maximum of two properties per tax year, with a flat rate of 21% for the first property and a flat rate of 26% for the second. From the third property onward, the owner is deemed to be conducting a business activity, in accordance with Article 2082 of the Civil Code, with the resulting obligation to register for VAT and apply the rules for business activities. The presumption of a business activity applies regardless of the duration of the contracts, the rental channel used, and whether the activity is carried out independently or through intermediaries.
The amendment lowers the threshold from 4 to 2 properties and has direct consequences for landlords' tax and administrative obligations. This makes it absolutely essential to carefully evaluate your own situation and adapt to the new rules as quickly as possible.

New rules for private rentals in Italy in 2026

  • Maximum of 2 residential units
  • One residential unit taxable at 21%
  • Second residential unit taxable at 26%
  • Three or more residential units = business activity with VAT number

One of the objectives of the new tax scheme is to increase the supply of long-term rental properties. It is expected that some owners with just three or little more rental properties will offer their surplus properties for long-term rental. Others may choose to put their surplus apartments up for sale, which will likely create opportunities for new investors in the short-term rental market.

New rules for private holiday rentals in Italy

CIN
On 28 August 2024, the experimental phase began for awarding the CIN, the national identification code with which all rental accommodation and private apartments offered for touristic rental or short-term rental must be provided. The CIN is issued through the rental accommodation database created by the Ministry of Tourism (abbreviated in Italian as BDSR). The experimental phase ends 60 days after the publication in the Official Gazette of the ministerial decision officially launching the BDSR. This publication took place on 1 September 2024. As soon as the experimental phase is concluded, the normal phase starts: the CIN must be indicated outside all rental accommodations - under penalty of significant administrative sanctions - and must be mentioned in all advertisements of the accommodation. This is therefore mandatory from 2 November 2024. (The period has been extended until 2 January 2025.)

Furthermore, please note that private properties, which are available for tourist rentals and short-term rentals, also have new and specific legal obligations associated with the CIN. The properties must comply with the following legal provisions. 
  • the accommodation must be equipped with working equipment for the detection of flammable gases and carbon monoxide;
  • the accommodation must be equipped with portable fire extinguishers in accordance with the law (minimum capacity not less than 6 kg/litre) placed in accessible and visible places, in particular near the entrances and near the places with the greatest danger. In any case, there must be one fire extinguisher per 200 square meters of surface area, or part thereof, and at least one fire extinguisher per floor; in addition, fire extinguishers must be checked every 6 months.
Before moving from the experimental phase to the regular phase, it is advisable to provide such devices and to check the accuracy of the administrative data which were previously communicated to the Region and to other authorities for ISTAT purposes and for the tourist tax. If you currently use IT platforms for the transmission of statistical data and tourist tax, please carefully check the correctness of the owner's tax code (codice fiscale). The accommodation database (BDSR) will use the data preloaded by the regions. If you are currently using a management software to transfer Istat and tourist tax data, it is advisable to check the owner's tax code in the Ricestat or Motourist (or other) software. 

This is the website of BDSR https://bdsr.ministeroturismo.gov.it/ and you can request a new CIN via this website.

BDSR