Taxes in Italy are obligatory which means that the taxpayer has to pay by means of a so-called self-assessment procedure thus identifying and, at due date, paying his taxes without being notified of the tax bill. As payment defaults as well as late payments are often punished with high fines and default interest a couple of years later, it is advisable to seek the help and advice of an Italian tax consultant, who takes charge of this task for you.

  • Income tax
  • VAT
  • Land transfer tax
  • Council and property tax
  • Speculation tax
  • Luxury tax
  • Inheritance tax and gift tax


Especially important for owners of a property are the local taxes. Here are some further information:

Council tax IUC

As of January 01, 2014 the council tax IUC (Imposta Comunale Unica) has been introduced and consists of the following components:

Property tax IMU (Imposta Municipale):

Has to be paid by all property owners on all types of property. The only exemption from this rule are properties registered as first homes, provided they do not come under the building categories A1, A8 and A9.

Service tax TASI (Tassa Servizi Invisibili):

To cover the indivisible service costs of each municipality (such as street lighting, maintenance of roads, …). To be paid proportionally by the owner and the user of a property.

Refuse disposal tax “TARI” (Tassa sui Rifiuti):

To cover the costs of waste collection in each municipality. To be paid by the user of a property.

The IUC is raised by the local authority where the property concerned is located. The IMU and TASI part of this tax are due to be paid regardless of the locality on June 16 and December 16. The settlement date for TARI can be decided on by the individual local authorities, provided that there are at least 2 instalments with an interval of six months.

Due to the fact that each local authority decides on the amount as well as the settlement date of the individual components of this new council tax, we are not in a position to make a general statement. More detailed information is available directly from your local authority or their website.

It is recommended, to join a tax consultant for calculating taxes in the right way!