Unique Municipal Tax (IMU)

Unique Municipal Tax (IMU)

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Unique Municipal Tax (IMU)

2018 Deposit payment:  due by 16.06.2018
2018 Final payment: due by 17.12.2018

IMU (unique municipal tax) replaces the local property tax (ICI), a specific income tax (IRPEF)  and related surtaxes, payable from land earnings on non-rented properties.

This tax is payable by persons who have: 

  • a main residence with a cadastral certification of A/1, A/8 and A/9
  • rented properties that fall under the cadastral category: D
  • properties that do not fall under the above (i.e. second home) 
Last update: martedì 29 ottobre 2019
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