Institutional portal - Municipality of Milan

The rates for the years 2016, 2017, 2018 and 2019 are confirmed, respectively, with the resolutions of the City Council n. 12 of 3 March 2016, n. 3 of 26 January 2017, n. 11 of 12 February 2018 and n. 7 of 14 March 2019.

La tax base is obtained by applying the revaluation of 1% to the income, registered in the land register on 5 January of the tax year, and multiplying it by the coefficient assigned to the group or cadastral category to which it belongs.

The tax is obtained by applying the rate established for each type of property to the taxable base.

Main house and appurtenances

• cadastral categories A1, A8, A9 and C2, C6 and C7
• coefficient 160
• rate 0,8 per thousand

Buildings

• cadastral group A - with the exclusion of cadastral category A10 
  • coefficient 160
• cadastral category A10 
  • coefficient 80
• cadastral group B 
  • coefficient 140
• category C1 (shops) 
  • coefficient 55
• cadastral categories C2, C6 and C7 
  • coefficient 160
• cadastral categories C3, C4 and C5
  • coefficient 140
• cadastral group D (warehouses, hotels, cinemas, etc.) – with the exclusion of cadastral category D5 
  • coefficient 65
• cadastral category D5 (credit institutions, exchange, insurance) 
  • coefficient 80

For buildings belonging to cadastral group D but without cadastral income, wholly owned by companies and separately accounted for, the accounting costs are used as the tax base.

Building areas
The taxable base is given by the market value in common trade on 1 January of the tax year.

Rates

• properties subject to both Tasi and Imu
  • 0,8 per thousand
• rural buildings for instrumental use 
  • 1,0 per thousand
• buildings constructed and intended for sale by the construction company (so-called goods)
  • 2,5 per thousand.

The tax is paid using the F24 form.

The use of the F24 form is free and allows you to take advantage of tax credits in compensation of Tasi debts.

Accessing the Imu and Tasi calculation it is possible, even from abroad, not only to calculate the amount due but also to proceed with the payment of the pre-filled F24 via credit card and other interbank instruments made available.

Alternatively, the completed F24 form can be paid at:

• banks
• post offices
• authorized Entratel intermediaries (Caf, Accountants, etc.).

How to fill out the F24 form

The codes to indicate in the form are the following:

• Municipality of Milan: F205
• rural buildings for instrumental use: 3959
• building areas: 3960
• other buildings: 3961

The payment of the tax must be made with rounding to the nearest euro

• by default if the fraction is less than 50 cents
• in excess if the fraction is equal to or greater than 50 cents.

In cases that still require it, the tax is not due in any case if the total amount for the year - and not for the individual down payment and balance installments - is equal to or less than €12,00. In this case there is no need to make a payment.

Even for payments from abroad it is possible to use the Tasi calculation engine, proceeding with the payment of the pre-compiled form by credit card.
If it is not possible to use the F24 form to make TASI payments from abroad, make a bank transfer in the following ways:

• for codes 3959, 3960, 3961
  • make a bank transfer to:
  • Intesa Sanpaolo
  • BIC code BCITITMM
  • IBAN code IT34 D030 6901 7830 0913 4207 823
• indicating the reason for the payment:
  • surname - first name - tax code of the taxpayer - initials "TASI" and the related tax codes indicated in the Revenue Agency resolutions n.46/E of 24 April 2014
  • reference year
  • indication "Deposit" or "Balance" in the case of payment in two installments.