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How much is IMU tax on a Tuscan property?

Short answer

IMU (Imposta Municipale Unica) is the main annual property tax in Italy. For non-residents, it applies to all properties. In Tuscany, IMU rates vary by comune — from 0.76% to 1.06% of the rendita catastale multiplied by the coefficient. Budget €1,500–€5,000 per year for a typical rural property.

In detail

IMU is Italy's main ongoing property tax. Non-residents (including EU citizens who do not take Italian residency) pay IMU on all properties — there is no primary residence exemption.

How IMU is calculated

IMU = rendita catastale × 1.05 × coefficient × comune rate

The rendita catastale is the notional rental income assigned to the property by the Italian land registry (catasto). For rural properties, the coefficient is typically 160. For agricultural land classified as terreno agricolo, the coefficient differs.

Tuscany comune rates (2025)

Each Tuscan comune sets its own IMU rate within national limits (0.86% minimum, 1.06% maximum for secondary/non-primary homes):

Siena (and most Chianti comuni): 0.96%–1.06%
Grosseto (Maremma area): 0.86%–0.96%
Arezzo province: 0.76%–0.96%

Practical calculation example

A rural casale near Montalcino with rendita catastale of €3,000: 3,000 × 1.05 × 160 × 0.0106 = approximately €5,342/year

Many older rural properties in Tuscany have low rendite catastali set years ago, producing IMU bills well below what newer calculations would give. Always ask for the actual IMU figure for the specific property before purchase.