All property owners in Italy pay annual taxes: IMU (property ownership tax), TASI (municipal tax), and TARI (waste disposal tax). Since 2015, these three fees have been merged under a single name, IUC – "Imposta Unica Communale". In 2020, the separate calculation of TASI was abolished, merging it into IMU.
The amount of state fees does not depend on whether the owner is a tax resident of Italy. Both Italians and foreigners, with or without residency status, pay these taxes. It doesn't matter if you own one property or several – taxes are assessed for each one, except for property entitled to the "prima casa" benefit.
Taxes must be paid even if you do not use the property. However, if the property is rented out, part of the fees can be passed on to the tenant.
The size of the regular payments depends significantly on the region and even the municipality where the property is located. Each municipality (analogous to a county in Russia) sets its own rate (aliquota), which determines the annual taxes. As a result, the expenses for maintaining a similar property in Abruzzo and Tuscany can differ significantly. The examples provided indicate approximate payment amounts for property owners in Abruzzo.
The calculation of most property taxes in Italy is based on the cadastral value, not the market value of the property. The cadastral price is usually 20–40% lower than the actual value. The exception is a new property purchased directly from the developer, where the cadastral and purchase prices will be equal.
Important: Before finalizing a transaction, the buyer will know the cadastral value and tax rate for the selected property, allowing them to estimate the annual expenses.
Tax rates for property owners in Italy, as well as exemptions, and the deadlines and procedure for payment, often change quite frequently. Below is the up-to-date information for 2025.
IMU – Property Ownership Tax in Italy
The IMU tax "Imposta Municipale Unica" was introduced by the Salva Italia Decree (DL 201/11) to replace ICI. It applies to all real estate, including commercial property. The fee amount depends on the cadastral value of the property and the tax rate set by the municipality.
Note: In the current year, owners who have benefited from the Prima Casa exemption (a benefit for purchasing the first home as the main residence) are exempt from the IMU tax. The exemption does not apply to owners of properties in categories A1 (prestigious properties), A8 (villas), and A9 (castles, palaces, or properties of historical or artistic interest).
Usually, this tax is paid by the property owner.
IMU Property Tax Amount in 2025
Property Description and Annual Payment
TASI* – Municipal Tax in Italy
TASI "Tassa sui Servizi Indivisibili" is a municipal tax covering expenses for lighting, greenery maintenance, street cleaning, and other communal services provided by the municipality to its residents.
The TASI amount is not tied to the property's cadastral value but is calculated based on the tax rate in effect in the municipality. Therefore, owners of villas and cheaper houses or apartments pay approximately the same amount. There are no exemptions for paying TASI.
*Since 2020, it has been included in IMU and is not calculated separately.
TARI – Waste Disposal Tax in Italy
TARI "Tassa Rifiuti" – the new name for the previous year's waste tax "TARES". It is used to finance the collection and disposal of waste.
The TARI tax amount depends on the property category, area, and the number of registered and permanent residents. If the owner only uses the apartment for a few weeks a year, the municipality may reduce the rate.
TARI Municipal Tax Amount
Property Description and Annual Payment
If the property is rented out, the waste disposal tax is usually paid by the tenant.
Procedure for Paying Annual Property Taxes in Italy
Some Italian municipalities send property owners a calculation of annual taxes. In this case, the owner simply goes to the post office and pays the bill.
However, most Italian municipalities do not do this. In this case, the obligation to calculate taxes and the responsibility for any errors or late payments lies with the property owner.
Italians choose one of two ways to calculate property taxes:
AB Property clients can order us to calculate annual taxes for €50 or sign a post-service contract (these services will be included in the service fee).
Once the calculation is done, the required amount must be transferred to the state. How can an overseas property owner do this?
If the property owner does not have a bank service, a personal account, or a representative in Italy, they will have to personally come to the country to pay taxes.
And finally, when are property taxes paid in Italy?
Taxes are paid twice a year: by June 16th and by December 16th. Penalties are charged for late payments in Italy, as they are elsewhere. You can pay the entire amount at once, but by the end of the year, you should check whether the tax rates have increased (which sometimes happens) and, if so, make the additional payment.
The amount of state fees does not depend on whether the owner is a tax resident of Italy. Both Italians and foreigners, with or without residency status, pay these taxes. It doesn't matter if you own one property or several – taxes are assessed for each one, except for property entitled to the "prima casa" benefit.
Taxes must be paid even if you do not use the property. However, if the property is rented out, part of the fees can be passed on to the tenant.
The size of the regular payments depends significantly on the region and even the municipality where the property is located. Each municipality (analogous to a county in Russia) sets its own rate (aliquota), which determines the annual taxes. As a result, the expenses for maintaining a similar property in Abruzzo and Tuscany can differ significantly. The examples provided indicate approximate payment amounts for property owners in Abruzzo.
The calculation of most property taxes in Italy is based on the cadastral value, not the market value of the property. The cadastral price is usually 20–40% lower than the actual value. The exception is a new property purchased directly from the developer, where the cadastral and purchase prices will be equal.
Important: Before finalizing a transaction, the buyer will know the cadastral value and tax rate for the selected property, allowing them to estimate the annual expenses.
Tax rates for property owners in Italy, as well as exemptions, and the deadlines and procedure for payment, often change quite frequently. Below is the up-to-date information for 2025.
IMU – Property Ownership Tax in Italy
The IMU tax "Imposta Municipale Unica" was introduced by the Salva Italia Decree (DL 201/11) to replace ICI. It applies to all real estate, including commercial property. The fee amount depends on the cadastral value of the property and the tax rate set by the municipality.
Note: In the current year, owners who have benefited from the Prima Casa exemption (a benefit for purchasing the first home as the main residence) are exempt from the IMU tax. The exemption does not apply to owners of properties in categories A1 (prestigious properties), A8 (villas), and A9 (castles, palaces, or properties of historical or artistic interest).
Usually, this tax is paid by the property owner.
IMU Property Tax Amount in 2025
Property Description and Annual Payment
- 3-bedroom apartment in a new building by the sea, cadastral value €140,000 - €829
- Economy-class apartment on the secondary market, cadastral value €19,500 - €278
- Villa with a plot and a swimming pool, cadastral value €90,000 - €1,400
TASI* – Municipal Tax in Italy
TASI "Tassa sui Servizi Indivisibili" is a municipal tax covering expenses for lighting, greenery maintenance, street cleaning, and other communal services provided by the municipality to its residents.
The TASI amount is not tied to the property's cadastral value but is calculated based on the tax rate in effect in the municipality. Therefore, owners of villas and cheaper houses or apartments pay approximately the same amount. There are no exemptions for paying TASI.
*Since 2020, it has been included in IMU and is not calculated separately.
TARI – Waste Disposal Tax in Italy
TARI "Tassa Rifiuti" – the new name for the previous year's waste tax "TARES". It is used to finance the collection and disposal of waste.
The TARI tax amount depends on the property category, area, and the number of registered and permanent residents. If the owner only uses the apartment for a few weeks a year, the municipality may reduce the rate.
TARI Municipal Tax Amount
Property Description and Annual Payment
- 120 sqm apartment near Pescara, 2 permanent residents - €305
- 80 sqm apartment near Pescara, 2 temporary residents - €205 (30% discount applied)
- Terraced house (townhouse) 50 sqm + 300 sqm plot, in the village of Mafalda, 1 temporary resident - €76 (30% discount applied)
If the property is rented out, the waste disposal tax is usually paid by the tenant.
Procedure for Paying Annual Property Taxes in Italy
Some Italian municipalities send property owners a calculation of annual taxes. In this case, the owner simply goes to the post office and pays the bill.
However, most Italian municipalities do not do this. In this case, the obligation to calculate taxes and the responsibility for any errors or late payments lies with the property owner.
Italians choose one of two ways to calculate property taxes:
- Hire a tax consultant. For example, in Abruzzo, such services cost €50 per calculation, and there are two per year.
- Contact government support services. They can help calculate taxes slightly cheaper, but you may have to wait in a long queue.
AB Property clients can order us to calculate annual taxes for €50 or sign a post-service contract (these services will be included in the service fee).
Once the calculation is done, the required amount must be transferred to the state. How can an overseas property owner do this?
- Through a bank. Most foreign property buyers open accounts in Italian banks, which allow them to pay taxes online. In this case, the transfer can be made without coming to Italy.
- Through the tax authority's website. You need to register and obtain an electronic signature key. In this case, you can pay the tax by bank transfer or even online.
- Through a representative. If you enter into a contract with a property management company to service the property, your representative will pay property taxes on your behalf.
If the property owner does not have a bank service, a personal account, or a representative in Italy, they will have to personally come to the country to pay taxes.
And finally, when are property taxes paid in Italy?
Taxes are paid twice a year: by June 16th and by December 16th. Penalties are charged for late payments in Italy, as they are elsewhere. You can pay the entire amount at once, but by the end of the year, you should check whether the tax rates have increased (which sometimes happens) and, if so, make the additional payment.
