Property Taxes in Italy

Once or twice a year (at your choice), the owners of Italian housing must pay three taxes.

1. Ownership Tax (IMU - Imposta municipale unica)

To calculate this tax, you have to know:

• cadastral value of the property;
• the annual tax rate determined by the municipality;
• potential cadastral income;
• the property category to find out the increasing coefficient.

The fourth point is the most incomprehensible for the owner. The Italian government assigns categories to different types of property. For example, prestigious real estate falls into the A1 category, villas by the sea – A8, historical buildings – A9.

It is worth knowing the category even before buying a house, as the increasing coefficient can be very significant. It often happens that a nondescript building has cultural or historical significance. And it also happens that if you buy an apartment in one part of the house, you will pay a tax of €900 per year, and if you buy a similar one in another – only €400. Because one part of the building is historically valuable, and the second part is a modern extension.

Example of the annual amount of property tax depending on the type of housing

• Two-bedroom apartment by the sea. Cadastral value - €120,000. The tax is €650.
• Secondary economy class far from the sea. Cadastral value - €50,000. The tax is €250-300.
• Private villa with a plot of land. Cadastral value - €200,000. The tax is €700.
• The same private villa, but with a swimming pool and on the seashore. Cadastral value - €250,000. Tax – €1,200.

The average annual rate will be 0.4–0.7% of the cadastral value of the object. But to find out a more accurate figure, before buying the selected house or apartment, you should visit the cadastral office. Preliminary approximate amounts can be found using the calculator.

2. Municipal Tax (TASI - Tasa sui servizi indivisibility)

The size is regulated by the city municipality. Due to this tax, the streets are clean and well-lit, the squares and parks are well-groomed, the lawns are mowed, the sewerage and drainage systems are stable.

The specific amount varies depending on the city, commune, and government, but it has nothing to do with the type of property. The limit is €100, the average value is €70. The tax will be higher in historical and / or tourist cities with dense buildings, complex communication systems. Small villages and areas located closer to the center of the peninsula do not pay TASI.

3. Garbage Collection Tax (TARI - Tassa rifiuti)

The size of the TARI depends on the location of the house, the number of residents and the amount of waste. The amount is calculated individually. For example, if two people live permanently in the apartment with an area of 150 sq.m in the old town, the annual tax will be about €300. If the housing area is 77 sq.m, it is located in the suburbs, and only one owner lives there, the tax is about €120-150.

If you live in Italy for a few months per year, you can apply for the tax reduction by 30-50%.

When a property is rented out, the tax on garbage collection is usually paid by the tenant.

When to pay

The deadline for paying property taxes depends on whether you intend to pay them in one or two installments. In any case, at least part of the payment must be made before June 16. If you split the payment into two parts, you must make the second one before December 16. If you pay the full amount, then you need to check with the current rates before December 16, which may change in six months. If this happens, you will have to pay extra, otherwise you can get the penalty.

How to calculate

There are two options: calculate for yourself, but in mind that you will be responsible for mistakes, or assign this responsibility to the commune. The second case is rare, since in most cases the commune does not deal with this issue.

One of the paid methods is to hire a tax consultant, whose services cost €40-100, depending on the region, or contact the state tax service, which costs only €20-30, but you will have to wait in line, as the demand is considerable.

How to pay

Good news: everything can be done remotely via Internet banking from your personal account in an Italian bank or through your personal account after registering on the website of the tax service.

If you are in Italy, you can also go to the bank or post office with a receipt. If you live most of the time outside of the country, you can entrust this issue to the management company, whose representative takes care of paying all bills.

Can I get a discount?

There is a Prima casa tax benefit in Italy that allows you to:

• Reduce the tax on the purchase of real estate to 4%, if it is a new building (not older than four years), or to 2% if it is a secondary building. You can use the benefit once, regardless of the region, type of housing and citizenship of the buyer. The main condition is the presence of a residence permit, while the main residency should be Italy. You can use this condition, even if you do not have a residence permit yet, but you intend to get it. In this case, you should contact a notary who will calculate the tax taking into account the benefit. But it is important to issue a permit within 18 months-otherwise you will have to pay the missing amount and a penalty fee.
• Do not pay property ownership tax, if you have a residence permit in Italy and you live in the purchased property permanently.

If you have a residence permit or permanent residence, you can apply for a number of other benefits under certain conditions (a large family, a single home, etc.).

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