ICI – municipal tax

ICI – municipal tax

Published:

Updated:

 
Question:  What is the ICI?

Answer: ICI is a local Italian property tax to be paid to the Municipality (Comune) in which the property is located. ICI stands for Imposta Comunale sugli Immobili, i.e., local property tax.  ICI was replaced by a new tax, the IMU, since 01 January 2012.

All owners of Italian property, both Italian and not, both residents and non residents (except for permanent residents) and life interest right holders (usufruttuario) of a property have to pay it. Only a few situations exempt one from ICI, e.g., when the property is in ruins and cannot be used.

ICI payment is due every year, twice a year (in June and December) to your municipality. It is calculated based on the cadastral property value on record. ICI is typically paid twice a year, once in June and once in December. ICI can be paid once for the entire year, but this must be done by the June deadline to avoid extra charges. You can pay ICI at an Italian bank, in person at the Italian post office, or online.

Please note that people subject to ICI duties are, most times, subject to income tax duties as well.

Related information

book a consult 2 - ICI – municipal tax
contact us 1 - ICI – municipal tax

Tab 2 content.

Contact us

I am interested in:

General information

Please find general information on our website using the search field at the top right corner of any page or by using any of the top dropdown menus to see information by subject.

Send us your resume

If you are fluent in Italian and have an Italian degree, please check available positions in the Italian version of this page HERE

***

*The information presented in the Studio Legale Metta website has been written and reviewed by Italian lawyers. However, it should not be construed to be legal advice, nor promotion of the establishment of a relationship between lawyer and client. The case studies and answers contained in this website pertain to the specific situation referenced and should not be understood to generally apply to other circumstances. Persons accessing this website are encouraged to seek independent counsel for advice concerning their individual needs for legal assistance.

Copyright of Studio Legale Metta – Bari (Italy).