Monday June 16 2025 and the deadline for payment of first installment of IMU, the municipal tax on properties other than the first home. This year the payment arrives with important news on rates municipalities, thanks to the new simplified system provided by the Budget Law 2020, which became operational with the implementing decree of September 2024.
In fact, from 2025 onwards, municipalities must adopt a new standard prospectus of rates and deductions, drastically reducing the possible combinations: from over 250 thousand previous cases to 128 predefined types. However, not all Municipalities have complied within the expected timeframe: as of 1 June 2025, 7.019 out of 7.896 have updated regulations and resolutions by the deadline of 28 February. For the other 870 Municipalities, as confirmed by the Ministry of Economy (MEF), the basic rates established by law will apply, barring subsequent extensions or updates.
Imu deadline 2025: when and how much to pay
Il Imu payment it splits in two deadlines: the first installment (deposit) by 16 June 2025 and the second (balance) by December 16, 2025. The entire annual amount can be paid in a single solution by June. The advance payment corresponds at 50% of the calculated tax according to the approved municipal rates. If the Municipality has adopted the new simplified system by February 28, these rates are used for the advance payment, otherwise the 2024 rates are applied. The resolutions can be consulted on Mef portal.
La Imu declaration 2025 it is only mandatory in case of significant changes (sales, changes in intended use, changes in exemptions or other changes that affect the tax) and must be sent electronically by 30 June 2025. If the situation is unchanged compared to previous years, it is not necessary to resubmit it.
Who must pay IMU and on which properties
IMU applies to property different from the first home, including second homes, commercial, artisanal and industrial properties, building areas and agricultural land, and concerns not only the owners but also those who hold real rights or are tenants in leasing or concession holders. They are free State-owned properties, territorial bodies within their territory, properties of the national health service, rural buildings used as housing by agricultural entrepreneurs and properties used for agricultural purposes.
THEmain house is exempt from IMU, provided that it is the habitual residence and registered residence of the owner, with the exception of luxury homes (cadastral categories A/1, A/8 and A/9), which remain taxable. The deduction extends to a maximum of three appurtenances (cellars, garages, sheds) and, according to a recent ruling by the Court of Cassation, the double exemption can apply to separated spouses with residence and habitual abode in separate properties in the same municipality.
Anyone who has purchased a home to be used as a primary residence is entitled to the exemption only if they transfer their residence within 18 months of the deed. The relief remains valid only in the event of force majeure, such as ongoing renovations that make the property uninhabitable.
Imu 2025, new simplified rate system from 2025: what changes
Il new simplified system entered into force in 2025 fixes a basic rate of 0,86%, that the Municipalities can increase up to a maximum of 1,06% o 1,14% in the presence of the previous Tasi increase in force until 2023. Municipalities can also reduce or eliminate the rate, with the exception of category D buildings (industrial), for which a fixed rate of 0,76% remains, to be paid directly to the State.
for luxury main residences (categories A/1, A/8, A/9) it will no longer be possible to apply reduced rates: these categories will have to pay the ordinary rate without reductions. However, it is still possible concessions for commercial properties, provided they are based on objective criteria such as a low land registry income or location in disadvantaged areas.
Another new development concerns properties intended for short-term rentals, B&Bs and non-hotel facilities: for these types of activities, IMU rates may be differentiated based on the nature of the activity, distinguishing between entrepreneurial or occasional use.
Exemptions, reductions and Imu bonuses confirmed in 2025
Several options remain confirmed for 2025 as well exemptions e reductions. For example, a reduction is expected of 50% of IMU for non-luxury residential properties granted on free loan for use to parents or children, provided that the latter reside and habitually live there. The contract must be registered, and the owner must have residence in the same Municipality and own only that property in addition to the main residence.
The 50% reduction is also confirmed for buildings that are unfit for habitation, unfit for use or of historical and artistic interest. Properties rented at an agreed rent enjoy a 25% Off. The following remain exempt, among others, rural buildings of farmers, public buildings, illegally occupied buildings with a report, collapsing buildings, those affected by the earthquake and instrumental buildings deductible from business income.
Finally, some Municipalities can decide on further exemptions or concessions for properties granted to non-profit organizations or businesses in disadvantaged areas.
Imu 2025: calculation and payment methods
The tax is calculated by considering the months of possession: a full month is counted if it exceeds half a month. In the case of a sale, the month is due to the buyer if the deed is stipulated by the 15th of the month. For the first home, IMU is due until the transfer of registered residence.
Il payment can be done via model F24 (bank, online or counter), Postal pre-compiled o PagoPA platform. Each co-owner pays his share without joint liability: in case of omission, the Municipality takes action only against those who do not pay.
Payment errors and delays: how to regularize
In case of errors o omitted payments, it is possible to regularize your position with the active repentance. If the payment is made within 15 days of the due date, the sanction is reduced to 0,083% for each day of delay, to which legal interest is added, equal to 2% per year from 2025. If the delay exceeds 15 days, the penalty increases progressively. The supplementary payment must be made by filling out an F24 form, ticking the “Ravv” box and indicating the correct tax code with the total amount including tax, interest and penalties. There is also the possibility of obtaining a reimbursement if you have paid more than due: the request must be submitted online and the Municipality has six months to carry out the necessary checks and decide on the disbursement.
Starting from January 1 2026 a new sanctions regime for local taxes, intended to replace the current system of repentance with updated and presumably simplified rules.
