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
- Income tax guide
- Municipal property tax guide
- Purchasing: Do I need an Italian Bank account?
- Financing a property
- Joint or individual purchase: tax implications
- Purchasing jointly with my spouse or separately?
- Purchasing in a condominio building
- Property taxes
- Double taxation
- VAT on Italian property purchase
- Income Tax
- Italian property purchase taxes
- Inheriting seller’s debt
- Vendor’s solvency affecting the buyer
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