Whether you own a home in Italy, earn rental income, or are relocating and becoming an Italian tax resident, your year will be smoother if you track a few fixed tax deadlines. Missing them can trigger penalties and late‑payment interest; planning ahead keeps you compliant and stress‑free. Below is a brief summary of the kind of taxes our clients have to deal with—and the dates you should circle on your calendar.
IMU- Property Ownership Tax (Comune-Managed)
What it is: A municipal tax on real estate and land. Each comune sets rates and oversees compliance.
Primary residence exception: Not due on your abitazione principale (primary residence), but due on second homes and most non‑resident holdings.
Learn more: See our overview of property taxes in Italy for how it’s calculated and when rates vary by municipality.
Deadlines:
- 16 June: first installment, or you may pay the full year
- 16 December: second installment
IMU deadline are set at the national level and recur annually.
TARI- Waste Collection Tax (Who Lives Pays)
What it is: The municipal waste‑management levy.
Who pays: The occupant of the property—so if you rent your home, the tenant typically pays.
How it’s billed: Unlike IMU, the municipality calculates TARI and sends you the bill once you’ve registered the occupancy. Remember to notify the comune within 90 days of your purchase or the start of a lease so billing starts correctly.
Deadlines: Set locally (usually 2–3 installments per year). Watch for the payment slips your comune issues.
Rental Income and Moving to Italy: IRPEF vs. Cedolare Secca
If you rent out your Italian property, you’ll be taxed on that income under either:
- IRPEF (progressive income tax), or
- Cedolare secca (flat‑tax regime, available for eligible residential leases).
Important clarification: If you do not live in Italy and do not rent out your Italian home, you do not owe income tax on that property—neither IRPEF nor cedolare secca. IMU and TARI are separate and may still apply as described above.
Deadlines (IRPEF and cedolare secca):
- 30 June: balance for the prior year + first advance payment
- 30 November: second advance payment
If You Relocate to Italy: IVIE and IVAFE on Foreign Assets
Upon becoming Italian tax resident, you may also be subject to:
- IVIE: a patrimonial tax on real estate held abroad, and
- IVAFE: a tax on foreign financial assets (e.g., bank accounts, portfolios).
For scope, examples, and planning tips, see our guide: Italian taxes on foreign assets
Deadlines (IVIE and IVAFE): Same national schedule as income taxes:
- 30 June: balance + first advance
- 30 November: second advance
The Agenzia delle Entrate is the government agency responsible for enforcing tax laws, collecting taxes, and administering compliance in Italy. Read what they have to say about the tax regime for new residents.
Feeling Overwhelmed?
You’re not alone — Italian tax rules can feel intimidating, especially if you’re new to the system.
If you’d like help calculating, paying, or catching up on taxes, email us at [email protected]. Our team will guide you through your next steps.
2026 Tax Deadlines- Quick Reference
| Tax | What It Covers | Who Pays | 2026 Deadlines |
| IMU | Municipal property ownership tax (second homes, non‑primary residences) | Property owner | 16 June, 16 December |
| TARI | Municipal waste collection | Occupant (tenant or owner‑occupier) | Set by each comune (typically 2–3 instalments) |
| IRPEF | Rental income (progressive tax) | Owners earning rental income | 30 June, 30 November |
| Cedolare secca | Rental income (flat‑tax option, where applicable) | Owners renting eligible residential units | 30 June, 30 November |
| IVIE | Foreign real estate (for Italian tax residents) | Italian tax residents with foreign property | 30 June, 30 November |
| IVAFE | Foreign financial assets (for Italian tax residents) | Italian tax residents with foreign accounts/investments | 30 June, 30 November |
