Taxes on the property ownership in Italy, IMU, TASI and TARI

What are IMU, TASI and TARI? When are they due? Who needs to pay them? How do I pay them?

Trying to understand the Italian tax system can be rather difficult, so we have decided to write a simple and easy guide, to outline the basics.

IMU and TASI are Italian Municipal Property Taxes which are payable in June (for the months January – June) and December (for the months July – December).

IMU is the tax on the ownership of a property, while TASI is a tax that was introduced in 2014 to cover ‘indivisible services’, which refers to services used by all citizens, such as street lighting and road maintenance.

And what is Tari? It is simply the rubbish collection tax.

It is calculated based on the size of the home and the number of inhabitants.

Who needs to pay for IMU, TASI and TARI?

If you have registered your property as holiday home, rent your property as a landlord, own a luxury home or commercial property, you need to pay for IMU and TASI.

Instead, you do not have to pay IMU and TASI if you live in a property classified as “main residency” (unless it is a luxury home).

For properties that are jointly owned, each owner needs to pay the respective tax share separately, even for properties jointly owned married couples.

And what about land owners?

Land owners in Italy have to pay for IMU, unless the land is owned by independent farmers or professional entrepreneurs of agriculture. Land owners do not have yo pay for TASI.

When and how can I pay IMU, TASI and TARI?

IMU and TASI are calculated using the “Rendita Catastale” (cadastral value) of the property, which can be found in the property purchase deed.

Usually, Italian Property Management companies offer this service.

They do all calculations, prepare the payment model and arrange for the payment on your behalf.

Your comune will not send you out a bill for these taxes.

Ask your property manager for further info.

And regarding TARI?

Everybody has to pay for TARI, but don’t worry,  you will receive an invoice directly from the town hall in your letterbox stating how much and how you have to pay.

If you have any questions about the above guide, please do not hesitate to contact us at .

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