IMU and TARI: Differences, Who Pays and How to Calculate [Guide 2026]

IMU and TARI are two municipal taxes that every property owner (and not only) in Italy has to pay. They are often confused with each other or considered as a single tax, but in reality they are completely different taxes in terms of nature, calculation basis, liable parties, and deadlines. Understanding the differences is essential to know how much you owe, when, and most importantly whether you are entitled to exemptions.

In this comprehensive guide, we will analyze both taxes, explain who pays them, how they are calculated, and what exemptions exist in 2026. To calculate your exact amounts, you can use our IMU calculator and the TARI calculator.

What Is IMU (Unified Municipal Tax)

IMU is a property tax on the ownership of real estate. It is paid by those who own a property, regardless of whether they use it, rent it out, or leave it vacant. It was introduced in 2012 (replacing the ICI) and represents one of the main sources of funding for Italian municipalities.

Who pays IMU

• Owners of buildings, buildable land, and agricultural land
• Holders of real rights such as usufruct, use, habitation, emphyteusis, and surface rights
• Concession holders of state-owned areas
• Lessees of leased properties (from the date of contract signing)

Key point: IMU is paid by the owner, not the tenant. If you rent out an apartment, the IMU is your responsibility as the owner.

Primary residence exemption

The most important exemption concerns the primary residence and its appurtenances (one per category C/2, C/6, C/7), provided that:

• The owner is registered as a resident there
• The owner habitually lives there
• The property is not classified as luxury (categories A/1, A/8, A/9)

Since 2022, following Constitutional Court ruling no. 209/2022, the exemption also applies when spouses have different residences in different municipalities (previously it was denied).

How IMU is calculated

The IMU calculation follows this formula:

IMU = Tax base × Municipal rate - Deductions

Where the tax base is calculated as follows:

Tax base = Cadastral income × 1.05 (5% revaluation) × Cadastral multiplier

Cadastral multipliers

Practical example: Second home in category A/3 with a cadastral income of 600 euros, in a municipality with a 10.6 per thousand rate:

• Tax base: 600 × 1.05 × 160 = 100,800 €
• Annual IMU: 100,800 × 10.6 / 1,000 = 1,068.48 €

Calculate your exact IMU with our online IMU calculator.

What Is TARI (Waste Tax)

TARI is the tax designed to fund the collection and disposal of municipal waste. Unlike IMU, it is not a property tax but a levy for a specific service: waste management in your municipality.

Who pays TARI

• Anyone who occupies or holds premises or uncovered areas capable of producing waste, under any title
• In the case of a rental, it is paid by the tenant (if the lease lasts more than 6 months)
• For short-term rentals (less than 6 months), it is paid by the owner
• For seasonally used properties, it is paid by the person using them

Key point: TARI is paid by whoever occupies the property, not necessarily the owner. This is a fundamental difference from IMU.

How TARI is calculated

TARI consists of two parts:

TARI = Fixed component + Variable component + Provincial levy (5%)

• Fixed component: based on the property's surface area (sqm), covers the fixed costs of the service
• Variable component: based on the number of household members (for domestic users) or type of business activity (for non-domestic users)

Practical example: 80 sqm apartment, family of 3, in a medium-sized municipality:

• Fixed component: 80 sqm × 1.20 €/sqm = 96 €
• Variable component (3 members): 145 €
• Subtotal: 241 €
• Provincial levy (5%): 12.05 €
• Total TARI: 253.05 €

Note: rates vary enormously from municipality to municipality. In some cities, TARI for the same apartment can be double or triple.

Calculate your TARI with our online TARI calculator.

IMU vs TARI: Complete Comparison Table

2026 Deadlines: Payment Calendar

IMU 2026 deadlines

It is possible to pay in a single installment by June 16, directly applying the current year's rates (if already approved by the municipality).

TARI 2026 deadlines

TARI deadlines vary from municipality to municipality. Typically:

• Single payment: by a date set by the municipality (often June-July)
• Installments: generally 2, 3, or 4 installments distributed throughout the year
• The municipality sends a payment notice with the specific amount and deadlines

Always check your municipality's website or the service provider's portal for exact deadlines.

Exemptions and Reductions: When You Don't Pay

IMU exemptions

Some municipalities also provide reduced rates for:

• Properties granted on free loan to first-degree relatives (50% reduction with registered contract)
• Properties rented at agreed-upon rates (25% reduction)
• Properties of historical or artistic interest (50% reduction)
• Uninhabitable or unusable properties (50% reduction)

TARI exemptions and reductions

Practical Case: Owner with a Rented Second Home

Let's look at a complete example to understand who pays what:

Situation: Mario owns two apartments in Rome:

• Apartment A (primary residence): cat. A/3, cadastral income 800 €, 90 sqm, 4 people
• Apartment B (rented to Luca): cat. A/2, cadastral income 1,000 €, 70 sqm, Luca lives alone

Apartment A (Mario's primary residence)

Apartment B (rented to Luca)

Mario's summary: pays approximately 380 € in TARI for the primary residence + 1,336 € in IMU for the second home = 1,716 € total.

Luca's summary: pays approximately 210 € in TARI for the rented apartment.

IMU and TARI for Vacant Properties: Watch Out for Costs

Having a vacant and unused property does not exempt you from payment:

• IMU: always due. Many municipalities apply a higher rate for vacant properties (up to 10.6‰ or even more with the surcharge provided by law)
• TARI: in theory, you can obtain an exemption or reduction for unoccupied properties, but you must submit a declaration to the municipality attesting that the property is vacant, has no utility connections (water, electricity, gas), and is unfurnished. Conditions vary from municipality to municipality and are often restrictive

Practical advice: if you have a vacant property, always check with your municipality about the conditions for obtaining a TARI reduction and consider whether it would be better to rent it out (with a flat-rate tax on rental income, for example) rather than leaving it vacant while paying full IMU.

How to Pay IMU and TARI

IMU payment

• F24 form: can be completed online (home banking) or in paper format (bank/post office)
• Tax codes: 3912 (primary residence), 3918 (other buildings), 3914 (land), etc.
• Enter the correct municipality code
• The taxpayer must calculate the amount (no pre-filled payment slip is sent)

TARI payment

• Pre-filled payment slip: sent by the municipality or service provider
• PagoPA: through the municipality's portal
• F24: in some municipalities
• The amount is calculated by the municipality based on the TARI declaration

What Happens If You Don't Pay

For both IMU and TARI, failure to pay results in:

• Penalties: from 15% to 30% of the unpaid amount
• Default interest: calculated from the day after the deadline
• Assessment notice: the municipality sends a notice with a 5-year limitation period
• Voluntary correction option: by spontaneously paying late, penalties are reduced (from 0.1% per day for the first 14 days up to 3.75% after one year)

FAQ: Frequently Asked Questions About IMU and TARI

Does the tenant have to pay IMU?

No, never. IMU is always the responsibility of the owner or the holder of a real right on the property. The tenant only pays TARI (if the lease lasts more than 6 months in the year).

If I live alone in a large apartment, do I pay less TARI?

The fixed component of TARI is proportional to the square meters, so no. However, the variable component is based on the number of household members, so a single person pays less in variable charges than a family of 4. Some municipalities provide additional reductions for single-person households.

I inherited a house but don't live there. Do I have to pay IMU and TARI?

Yes, you must pay IMU as the owner (it is not your primary residence, so no exemption). For TARI, if the property is effectively vacant and you submit a declaration to the municipality, you may be eligible for a reduction or exemption. But check the specific rules of your municipality.

Is TARI payable for garages and cellars?

It depends on the municipality and the situation. Appurtenances of the primary residence (garage, cellar) are often included in the TARI calculation for the dwelling. Standalone or unconnected appurtenances may be taxed separately. Check your municipality's TARI regulations.

Can I deduct IMU and TARI from my taxes?

IMU on business properties (used for work) is 100% deductible from business or professional income. IMU on a privately used second home is not deductible. TARI is not deductible from IRPEF, but it is deductible if related to a property used for business purposes.

How do I find out the cadastral income of my property?

You can find it in the cadastral survey, which can be requested free of charge online through the Revenue Agency website (under "Cadastral Income Consultation") or at provincial Cadastre offices. The cadastral income is also stated in the property purchase deed.

Are IMU and TARI payable on properties abroad?

No. IMU and TARI are Italian municipal taxes and apply only to properties located in Italy. For properties abroad owned by Italian residents, there is IVIE (Tax on the Value of Foreign Properties), which is a different tax.