Find out who will pay less and who won't have to pay with the IMU rate reform
Avv. Carlo Carta
Real Estate Law Expert
From January 1, 2026, the new IMU (Municipal Property Tax) comes into effect with completely revised rates. A turning point that could lighten the tax burden for many property owners, especially those who own second homes. Here's everything you need to know to find out if you're among the beneficiaries.
With the arrival of the new year, an important transformation is taking place in how IMU (Municipal Property Tax) is calculated. The decree from the Ministry of Economy and Finance dated September 6, 2024, subsequently integrated by the decree of November 6, 2025 published in the Official Gazette on November 12, introduces a more orderly mechanism that redefines municipalities' room for maneuver in determining rates.
The reform stems from the need to simplify a landscape that has become excessively fragmented over time, with approximately 250,000 different calculation scenarios distributed across the national territory. This excess variability had generated paradoxical situations where owners of similar properties found themselves paying very different amounts simply because they resided in different municipalities.
The new system requires all 7,904 Italian municipalities to adhere to uniform criteria provided in Annex A of the decree of November 6, 2025, which replaces the previous 2024 version. As established by paragraph 2 of article 1 of the decree, municipalities maintain the power to introduce differentiations, but only within already identified categories and respecting maximum limits set at the national level.
For local authorities that do not comply with the new provisions, automatic application of a standard rate is provided. This standardization ensures greater clarity and predictability for taxpayers, who will finally be able to accurately calculate the tax owed using standardized tools.
The most relevant innovation undoubtedly concerns homes kept available by owners, those that are neither rented nor lent for free use, but are used occasionally during the year.
Until now, these properties were subject to ordinary rates for second homes, often particularly burdensome. With the new regulation, municipalities have the possibility to recognize reduced rates based on the actual number of months of property use.
This is a measure that responds to a principle of tax equity: those who use a vacation home only for a few weeks a year benefit from municipal services in a limited way, and consequently it's fair that their tax contribution be proportional to actual use.
The verification mechanism is not based exclusively on the owner's declaration, but on objective and verifiable parameters. Municipalities can in fact consider:
Electricity, water, and gas provide a clear picture of usage frequency
The presence and type of furnishings, similar to the criterion for Waste Tax
This benefit does not apply to properties intended for short-term tourist rentals or traditional rentals, which continue to be subject to ordinary taxation.
The IMU reduction for vacant homes represents a concrete savings opportunity that could translate into hundreds of euros per year, especially for those who own second homes in tourist locations where rates are traditionally higher.
Another important innovation contained in Annex A of the ministerial decree concerns the tax treatment of properties declared uninhabitable.
Municipalities acquire the power to significantly reduce or even completely eliminate the IMU rate for real estate units made unusable due to natural disasters. Consider the numerous cases of homes damaged by earthquakes, floods, or other extreme weather events that have unfortunately affected various areas of the country in recent years.
The regulation recognizes that imposing payment of tax on an unusable property represents an injustice, especially when the owner is already facing the economic consequences of the disaster.
But the scope of the provision goes beyond natural disasters alone: the decree indeed provides that mayors can extend the exemption also for "other causes" than natural events.
This open formulation leaves room for interpretation and could include situations such as structural collapses due to age, subsidence not linked to disaster events, or other circumstances that make the property objectively uninhabitable.
To benefit from these benefits, it will likely be necessary to submit technical documentation certifying the state of uninhabitability, such as:
The transition to the new system requires attention from property owners.
Each municipality must publish its resolutions by this date, communicating them to the Ministry of Economy and Finance.
For 2026, being the first year of application of the new regime, it's important to carefully verify the choices made by your local administration.
Verify whether your municipality has decided to apply the planned reductions for vacant homes or uninhabitable properties
If reductions are available, understand what requirements are necessary to access benefits
Tax determination will occur based on elements already in possession of the tax administration, but in some specific cases proof of requirements for reduced rate application may be required
The new IMU regulations can be complex. Get expert legal advice to understand how these changes affect your properties and maximize your savings.
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