Overview

• The first installment of the 2025 IMU is due today on about 25 million properties excluding main residences and related appurtenances
• IMU payments must be calculated using updated cadastral incomes and fixed municipal rates defined by this year’s standardized categories
• Businesses and self-employed taxpayers face a combined €34 billion obligation today covering IRPEF withholdings, VAT and the IMU advance
• A recent decree grants 74 municipalities until September 15 to approve 2025 IMU rate resolutions, postponing local rate changes for the year-end balance
• The remaining IMU balance must be paid by December 16 and will default to base statutory rates where councils fail to finalize new rates