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Taxes, incentives, auctions and property purchases by international buyers.

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June 16, 2026 · Issue No. 98

Italy's IMU property tax: who pays and how much

In Italy, the IMU (Unified Municipal Tax) applies to all property owners except those with a primary residence—though there are important caveats. Introduced in 2012, the IMU covers second homes, luxury properties, commercial land and agric…

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