Overview
- Italy’s 2026 IMU framework now follows national criteria from the Economy Ministry that narrow how municipalities set property tax rates.
- The base rate for second homes is 8.6 per thousand, with most towns allowed to raise it up to 10.6 per thousand and some up to 11.4 per thousand.
- Mayors can still fine-tune rates for homes kept available based on use details such as months of availability, active utilities, or whether the property is furnished.
- Local rules may grant up to a 50% cut for second homes that are not rented and used only for short periods, while the main non‑luxury residence and homes illegally occupied after a filed complaint stay exempt.
- Officials are discussing a single digital payment portal run by the tax agency to replace the current F24 process, and taxpayers should watch for local rate decisions before the June advance payment window.