Two local taxes reach every owner of a home in Italy: IMU (imposta municipale propria), the yearly property tax, and TARI (tassa sui rifiuti), the waste tax. Both go to the town hall (comune) where the property is, and both often surprise foreign owners of a holiday home.
IMU: who pays
- The owner (or the holder of a usufruct) pays, for each month of the year they hold the property.
- A main residence — where you are registered as resident and actually live — is exempt, except luxury homes (cadastral categories A/1, A/8 and A/9).
- A second home — the usual case for a foreigner living abroad — pays IMU, at a rate each comune sets within limits fixed by law. A pensioner living abroad with a pension under an agreement with Italy may pay half on one home that is not let — ask the comune.
IMU: when and how
IMU is usually not billed: the owner works it out and pays the first instalment by 16 June and the balance by 16 December, or the whole year by 16 June. It is paid with the F24 form or a postal slip. From abroad, where F24 cannot be used, the comune gives its bank details for a transfer — ask it, or have an Italian accountant pay for you. Some comuni send a pre-filled reminder as a courtesy.
TARI: the waste bill
TARI is paid by whoever owns or uses a property that can produce waste — for a let of up to six months in a year, the owner. The comune sends the bill (avviso di pagamento) and sets the instalments and dates itself, usually at least two a year. A new owner or occupant usually has to file a TARI declaration with the comune.
The letter about unpaid tax
Unpaid IMU or TARI comes back as an avviso di accertamento with penalties and interest. It gives 60 days to pay or to appeal to the tax court; after that it is collected by enforcement — see cartella esattoriale. Paying late on your own, before any notice, costs less (ravvedimento operoso).
Check before you pay
Pay only with the F24, pagoPA or the bank details the comune gives on its own website or bill. When you buy, ask the seller for the last IMU and TARI receipts — a lawyer for property purchase checks them before you sign, and one for inheritance when a home passes to you.
Prepared by Legal Help Tool. Last updated . General information, not legal advice.
