As the tax deadlines approach, it’s once again time to deal with the IMU. Property owners, take note — here’s everything you need to know about advance and balance payments, with a practical guide to calculating and paying the tax correctly.
What Is the IMU and Who Has to Pay It
The IMU (Imposta Municipale Unica) is a municipal property tax applied to real estate other than the primary residence, except in the case of luxury homes (classified under cadastral categories A/1, A/8, and A/9).
The tax must be paid by property owners, as well as by those holding rights of usufruct, use, habitation, or surface, and even concession holders of state-owned land.
When the IMU Is Paid: The Two Deadlines
The IMU is paid in two installments:
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Advance payment (acconto): by June 17, 2025 (since June 16 is a public holiday).
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Balance payment (saldo): by December 16, 2025.
Alternatively, it’s possible to pay the entire amount in a single installment by the June deadline.
How to Calculate the IMU Advance Payment
The advance payment is based on the rates and deductions set by your municipality for the previous year (in this case, 2024). The calculation involves these steps:
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Determine the taxable base:
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Take the cadastral income (rendita catastale) and increase it by 5%.
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Multiply this amount by the cadastral coefficient (160 for residential properties, 140 for offices, 80 for shops, etc.).
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Apply the municipal tax rate:
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Each municipality can set its own rate.
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If no new rates have been adopted, the previous year’s rate applies.
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Compute the annual tax and divide it by two to obtain the advance payment.
Example:
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Cadastral income: €500
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Adjusted income: 500 × 1.05 = €525
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Taxable base: 525 × 160 = €84,000
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Tax rate: 0.86%
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Annual IMU: 84,000 × 0.0086 = €722.40
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Advance payment due by June 17: €361.20
December Balance: Watch for Updates
The December balance reflects the final tax rates set by each municipality for 2025, which must be published on the Ministry of Economy and Finance (MEF) website by October 14, 2025.
If your local rates have changed since the advance payment, you’ll need to pay the difference when settling the balance.
How to Pay the IMU
Payment is made using the F24 tax form, by filling in the section titled “IMU e altri tributi locali” (“IMU and other local taxes”). You’ll need to indicate:
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The municipal cadastral code
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The tax code (for example, 3918 for other buildings)
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The tax year of reference
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The amount due and whether it’s an advance or balance payment
Alternatively, you can pay via your municipality’s online services or through home banking.
Exemptions and Special Cases
Remember that the primary residence (except for luxury homes) is exempt from IMU. Other exemptions may apply, such as for agricultural buildings, or properties that are uninhabitable or unfit for use.
Always check with your local municipality to verify any available exemptions or reductions.