Taxes related to real estate in Italy

Property tax (IMU).

Calculated by the accountant on the basis of the percentage of the cadastral value of the object. The percentage is set annually by the municipality and depends on the status of the territory and the category of the property.

Property tax is payable in two installments:

• before June 16, the tax for the first half of the year must be paid,
• until December 16 – for the second half of the year.

It is possible to pay the full amount of tax until June 16.

TASI – Tax on the use of indivisible services (lighting of public areas, repair of streets …)

Only payable on the territory of some municipalities that have accepted this tax. In other municipalities, this small tax is already included in the property tax.

Garbage tax. TARI.

Calculated by the municipality.

Payment is made after receipt of a notice of payment from the municipality.

Property owners are exempted from payment at the time of construction and repair work requiring the request for a Building Permit.

Tax on drainage area.

Contributo di consorzio di bonifica. Some territories are subject to periodic reclamation work. For this purpose, territorial consortia for draining were created. The territory of Versilia is drained by the Land Reclamation Consortium, to which all property owners are required to pay an annual tax. Payment is made one or more times a year after receiving a notice of payment from the consortium. That is, you can pay the entire amount of tax in a lump sum, or you can pay in several, timed payments.