IMU and Tassa di Soggiorno for Italian STR 2026: What Non-Resident Owners Pay

Non-resident owners pay IMU (municipal property tax) at the second-home rate of 0.86-1.14% of cadastral value unless the property is under cedolare secca. On top, many Italian municipalities charge guests a 'tassa di soggiorno' tourist tax (€1-€7/night) that hosts must collect and remit quarterly.
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This article is being prepared. In the meantime, browse other posts in the “Italian Taxes” category or check out our ready-made documentation packages for foreign hosts in Italy.
Keywords: IMU Italian STR non-resident, tassa di soggiorno tourist tax Italy, Italian property tax foreign owner 2026.