Italy implements new rules for Imu and Tari local taxes

Italy is implementing significant changes to local and regional taxation. Under Legislative Decree No. 147 of August 7, 2026, new rules for Imu (property tax) and Tari (waste tax) will take effect on January 1, 2027. Key changes include mandatory electronic filing for Imu, a revised penalty system where omitted declarations incur a 100% fine, and unfaithful declarations incur a 40% fine. The decree also introduces a more flexible 'ravvedimento operoso' (voluntary correction) system, aligning local tax regularizations with national tax standards and allowing for fractional payments to reduce penalties.

In other fiscal developments, new maximum reimbursement rates for over 600 healthcare services have entered into force, with an estimated average cost increase of 5.8% for patients. Additionally, a 2027 measure will suspend the car tax (bollo auto) for approximately 14.5 million vehicles with power up to 80 kW. In Sicily, a regional decree allows for the regularized payment of car taxes and regional concessions without interest or penalties until October 2026. Meanwhile, the Emilia-Romagna region has allocated 10 million euros for a rent subsidy program for residents with an ISEE below 8,000 euros.