For owners living abroad

Italian property tax, without the paperwork.

Calculate the IMU on your home in Italy using the official rates of your comune, generate the pre-filled F24 payment form and keep both yearly deadlines under control — all explained in English.

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Free calculator · no sign-up · nothing stored

How it works

Step 1
Add your Italian property
Address, cadastral category and rendita catastale from your visura.
Step 2
Pick the municipality
We load the official rates published by the MEF for that comune.
Step 3
Calculate IMU
Taxable base, rate, ownership share and months, explained line by line.
Step 4
Generate the F24
A pre-filled PDF with the right codice tributo, ready to pay.
Step 5
Never miss a deadline
Email reminders before 16 June and 16 December.

What you get

Official rates, not estimates

Every rate is linked to the municipal resolution published by the Ministry of Economy and Finance.

Pre-filled F24

The Italian payment form generated as a PDF you can hand to your bank or your accountant.

Both instalments tracked

June advance and December balance, with the amount due for each.

Reminders in your inbox

We email you before each deadline, so a holiday home never costs you a penalty.

English support, Italian rules

Plain-English explanations next to the official Italian wording, never instead of it.

Built for non-residents

AIRE reduction, no main-residence relief, delegate filing: the cases that actually apply to you.

What changes if you live abroad

A holiday home is never a main residence

The main-residence exemption only applies where you are registered as resident. For a non-resident owner an Italian home is a seconda casa and IMU is due in full.

AIRE pensioners: a 50% reduction may apply

Italian citizens registered with AIRE who receive a pension in their country of residence can get a 50% IMU reduction on one property in Italy, if the municipality confirms it.

You need an Italian codice fiscale

The F24 form cannot be filed without it. It is issued free of charge by the Agenzia delle Entrate or by an Italian consulate.

Paying from abroad

F24 via home banking requires an Italian bank account. Without one, the usual routes are a bank transfer to the Treasury IBAN indicated by the municipality, or a delegate (commercialista) filing the F24 for you.

Two deadlines every year

16 June for the first instalment and 16 December for the balance. Late payment is fixable with the ravvedimento operoso (voluntary correction) with small penalties.

Italian tax words you will meet

IMU: Municipal property tax, paid by owners — not by tenants.
TARI: Municipal waste collection tax, billed by your municipality.
F24: The official Italian payment form used to pay IMU and other taxes.
Rendita catastale: Cadastral income: the official taxable value on your land-registry record (visura catastale).
Codice fiscale: Italian tax identification number — mandatory to file an F24.
Codice tributo: Tax code identifying what you are paying (e.g. 3918 for second homes).
Aliquota: Tax rate in per-mille (‰), set every year by each municipality.
Visura catastale: Land-registry extract showing category, cadastral income and shares.
Acconto / Saldo: First instalment (16 June) and balance (16 December).
Delibera comunale: The municipal council resolution approving the yearly rates.

Frequently asked questions

Do non-residents pay IMU on a property in Italy?

Yes. IMU is due by the owner regardless of residence. Since a non-resident cannot claim the main-residence exemption, an Italian home is normally taxed as a second home (seconda casa) at the rate set by the municipality.

How is Italian property tax (IMU) calculated?

Start from the cadastral income (rendita catastale), increase it by 5% and multiply by the cadastral multiplier for the category (160 for homes). Apply the municipal rate in per-mille, then pro-rate by ownership share and months of ownership.

When is IMU due?

Two dates each year: 16 June for the first instalment and 16 December for the balance. You may also pay the whole year in June.

Can I pay the F24 from abroad?

Paying an F24 through home banking requires an Italian bank account. Otherwise you can pay by bank transfer to the Treasury IBAN indicated by your municipality, or ask an Italian accountant to file the F24 on your behalf.

Is there a reduction for pensioners living abroad?

Italian citizens registered with AIRE who receive a pension in their country of residence can obtain a 50% IMU reduction on one property in Italy, subject to the municipality's rules.

Start with the free IMU calculator

No sign-up needed to see what you owe. Create an account only when you want the F24 PDF and the deadline reminders.

Open the calculator Versione italiana

Fisco F24 is a filing-support tool, not a tax advisor. Rates come from the official prospectus published by the Italian Ministry of Economy and Finance (MEF). Always check your municipality's resolution and the Agenzia delle Entrate before paying.