Overview
- The IMU acconto must be paid by 16 June 2026 and is normally set at 50% of the total IMU paid in 2025 using the prior-year municipal rates and deductions.
- Owners must self-calculate the tax because municipalities do not send prefilled bills; payment is made with modello F24, which allows offsetting tax credits and can be processed at banks, post offices, or online.
- A separate IMU declaration to report 2025 property changes is due by 30 June 2026 and is required only when changes are not visible in the land registry database.
- Certain exemptions or reductions—for main residences (limited to one pertinenza), abusive occupation, canone concordato or comodato to relatives—often require a telematic declaration and, in some cases, supporting documents such as a police or judicial report.
- The IMU yields roughly €16–17 billion a year for municipalities and the clustered June deadlines, including a five-day tolerance for rottamazione quater payments through 8 June, mean late payments can be regularized but may incur small extra charges.