Italy's IMU property tax in 2026 for hotels, B&Bs, guesthouses and holiday homes: rates, the State's share and deadlines

Updated 10 November 2026

IMU is Italy's municipal property tax, and hotels, guesthouses (affittacamere) and holiday homes pay it too. It varies a lot from one municipality to the next, but the core rules are in Law 160/2019 (the 2020 budget law), article 1, paragraphs 738 to 783. This guide sums up what we could read, as of November 2026, in the text of the law published in the Official Gazette, on the Chamber of Deputies' topic page, in documents from the municipalities of Florence and Lucca and in a Supreme Court order, with the sources at the end. Where a point does not appear in an official source, we say so. It is not tax advice: for your case, ask your accountant (commercialista) or the municipality's tax office.

Who pays and on what

According to paragraphs 740 and 761 of Law 160/2019:

IMU is due on owning property: buildings, building land and agricultural land.
Your main residence (abitazione principale) is exempt, unless it is registered in cadastral category A/1, A/8 or A/9 («luxury» homes).
The tax is due in proportion to your ownership share and the months of the year: a month counts in full if you own the property for more than half of its days.
For buildings, the taxable base is the cadastral income (rendita catastale) increased by 5% and multiplied by a coefficient: 160 for homes (group A except A/10) and 65 for group D except D/5, as the Municipality of Florence summarises.

Rates: 0.86% base, up to 1.06%

Paragraphs 748-755 set the base rates and how far municipalities can move them. According to the text and the Chamber's page:

Other buildings (second homes, holiday flats, guesthouses that are not the owner's main residence): base rate 0.86%; the municipality can raise it to 1.06% or cut it to zero.
Group D buildings, which include hotels in category D/2: base rate 0.86%; the municipality can raise it to 1.06% or lower it, but not below 0.76%.
Main residence in A/1, A/8 or A/9: base rate 0.5%, which the municipality can raise to 0.6% or cut to zero, with a deduction of 200 euros a year.
Paragraph 755 lets municipalities that applied the old TASI surcharge go up to 1.14%: check whether yours does.
Since 2021 municipalities can only vary rates for the cases listed in a Ministry of Economy and Finance decree (paragraph 756).

Hotels in D/2: 0.76% goes to the State

Paragraph 744 reserves to the State the revenue from group D buildings calculated at 0.76%. In practice:

If the municipality applies 1.06%, 0.76% goes to the State and 0.30% to the municipality, as the Municipality of Florence explains.
A purely illustrative example: with a cadastral income of 10,000 euros, the base is 10,000 × 1.05 × 65 = 682,500 euros; at 1.06% the yearly IMU is 7,234.50 euros, of which 5,187 euros to the State and 2,047.50 euros to the municipality.
The two shares are paid separately with the F24 form: we did not verify the tax codes on an official source, so ask your accountant or the municipality.
Not every accommodation is in D/2: a guesthouse or holiday home in a flat normally stays in group A and pays as an «other building». Check the category in your cadastral record (visura catastale).

A B&B in the home you live in: is it still your main residence?

This is the least clear point. Here is what we found:

Paragraph 741 defines the main residence as the property where the owner and their household habitually live and are registered as residents; exempt appurtenances are at most one each in categories C/2, C/6 and C/7.
Italy's Supreme Court (Corte di Cassazione), in order no. 8236 of 2 April 2026 (a case brought by the Municipality of Calenzano, years 2017 and 2018), held that «partial letting of the home does not prevent the exemption», as long as the owner keeps living and being resident there; the municipality may check that the residence is genuine.
The order is about partial letting to third parties, not bed and breakfasts. We found no Ministry resolution or circular saying whether a B&B run in your own main residence keeps the IMU exemption: not confirmed.
If the B&B is run as a business or in a property other than the one you live in, the main-residence exemption does not apply. For your case, ask the municipality's tax office or your accountant.

2026 deadlines: 16 June and 16 December

According to paragraphs 762 and 767:

IMU is paid in two instalments: a first payment by 16 June 2026 and the balance by 16 December 2026. You can also pay it all at once by 16 June.
The December balance uses the rates in the schedule published on the Department of Finance website by 28 October; the municipality must upload it by 14 October.
If a municipality does not approve new rates, the previous year's usually stay in force: both Florence and Lucca did this for 2026.
Check your municipality's rate schedule before each instalment.

The rate schedule on the Fiscal Federalism Portal

A change that is now fully in place. According to paragraph 757 and the Chamber's page:

Municipalities approve their rates by filling in an application on the Fiscal Federalism Portal (Portale del federalismo fiscale), which generates the «rate schedule» (prospetto delle aliquote), an integral part of the council resolution.
The law says a resolution approved without the schedule «does not produce effects».
The obligation was meant to start in 2024 but Decree-Law 132/2023 moved it to 2025: since 2025 it has been mandatory.
According to the Chamber, if there is no valid schedule the base rates apply (0.86% for other buildings and for group D).
Every municipality's schedule can be looked up on the Department of Finance website; the Department's pages did not open during our check, so look there directly or on your municipality's website.

Florence and Lucca: the 2026 rates

Two Tuscan examples, from the municipalities' own documents:

Florence: for 2026 the city council resolution DC/2024/00089 of 23 December 2024 applies. Standard rate 1.06%, which also covers group D (including hotels in D/2, which have no rate of their own); main residence in A/1, A/8 and A/9 at 0.60% with a 200-euro deduction; regulated-rent lets (canone concordato) at 0.57% or 0.46%.
Florence: 0.76% for group D applies only to some relief cases (start-ups in areas set by the municipality, new production sites, cinemas and theatres in D/3). Homes used for short-term lets have no rate of their own.
Lucca: for 2026 the 2025 rates are confirmed (schedule ID 4445). Group D 1.06% (D/3 0.76%), other buildings 1.06%, main residence in A/1, A/8 and A/9 at 0.6%, some regulated-rent or student lets at 0.56%.
Neither municipality has a dedicated rate for tourist lets: a holiday flat normally pays the other-buildings rate. We infer this from the schedules: confirm it with the tax office.
The tourist tax is a different thing: guests pay it and the operator passes it on. See our guide on the tourist tax in Tuscany.

IMU is deductible from business income

For those operating as a business, according to paragraphs 772 and 773 and the Chamber's page:

IMU on business-use property (immobili strumentali) is deductible from business income and from self-employed professional income.
The deduction is 100% from the 2022 tax year; it was 60% for 2020 and 2021.
IMU is not deductible for IRAP, the regional business tax.
Private owners letting under the cedolare secca have no business income and so do not use this deduction. See our guide on the cedolare secca, which also explains when, from the third apartment, the activity is presumed to be a business.

A bit of history: the COVID exemptions of 2020 and 2021

As historical background only, according to the Chamber's dossier on the «Sostegni» decree:

In 2020 the «Rilancio» decree (art. 177 of Decree-Law 34/2020) and the «Agosto» decree (art. 78 of Decree-Law 104/2020) exempted D/2 buildings and other tourism property from IMU, provided the owners also ran the business.
For 2021 the 2021 budget law (Law 178/2020, paragraphs 599-601) exempted the first instalment for property linked to tourism and hotel accommodation.
These exemptions are over: for 2026 we found no IMU exemption specific to tourist accommodation.

Why this also matters for AI

AI assistants such as ChatGPT or Gemini do not calculate your IMU, but they describe your property from what they find: name, type of accommodation, address, CIN, prices. Consistent details everywhere help you be described correctly; tax details stay between you, your accountant and the municipality.

How iQuota helps

The official page iQuota publishes for each property shows name, address, CIN, prices and direct booking consistently, in the data AI assistants and search engines read. Bookings are direct, with no commission, and guests pay at the property. iQuota does not calculate or pay taxes for you and cannot guarantee that an AI will recommend your property.

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Frequently asked questions

What is the IMU rate for a hotel in 2026?

Hotels are normally in category D/2: base rate 0.86%, which the municipality can raise to 1.06% or lower to 0.76%. 0.76% always goes to the State (Law 160/2019, paragraphs 744 and 753). In Florence and Lucca it is 1.06% in 2026.

When is IMU due in 2026?

First instalment by 16 June 2026 and balance by 16 December 2026, or everything by 16 June (paragraph 762).

Does a B&B in the home I live in pay IMU?

The main residence is exempt, except A/1, A/8 and A/9. The Supreme Court (order 8236/2026) said partial letting does not remove the exemption if you genuinely live there, but it does not mention B&Bs and we found no Ministry guidance on the case: not confirmed, ask the municipality.

How much does a holiday home pay?

If it is not your main residence it is an «other building»: base rate 0.86%, up to 1.06% (up to 1.14% in some municipalities). In Florence and Lucca it is 1.06% in 2026.

Can a hotel deduct its IMU?

Yes, for those with business income: IMU on business-use property is 100% deductible since 2022 (paragraphs 772 and 773), but not for IRAP.

Where do I find my municipality's rates?

In the rate schedule published on the Department of Finance website, mandatory since 2025, and usually on the municipality's own website too.

Sources

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