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Owning a Tuscan Home from Abroad

Owning a house in Tuscany while living elsewhere brings a set of recurring obligations: local property taxes, a tax code, a waste charge, communication with the comune, and someone to inspect the house. IMU is due on a second home whether or not it is used, and each comune sets its own rates within the national framework.

By The Tuscan Editorial

Picture the winter after the purchase. The shutters are closed and the owner is far away, and the post keeps arriving: a bill, a notice, a form. This article lists the obligations, and states where the amounts and dates are set by the comune, the municipality, and where no published figure exists.

What taxes fall on a second home each year?

The first is IMU (imposta municipale propria), the municipal property tax on real estate other than a main home. It is due on a second home whether or not it is used. The rates are set by each comune within the national framework and can differ between comuni and cadastral categories. The statutory base rate on buildings other than the main home is 0.86 per cent, which a comune may vary between 0 per cent and 1.06 per cent, according to the Ministry of Economy and Finance rates table read on 1 October 2026.[1] The Ministry publishes the rates adopted by each comune.

IMU is paid in two instalments, by 16 June and 16 December, and the June instalment is calculated on the previous year’s rates.[2] The dates and the rate for the specific property should be confirmed with the comune. For a property that is not let, IMU in general replaces personal income tax on the cadastral income, the notional annual income recorded in the cadastre for a property, which is used to calculate several taxes.[3]

The second is TARI (tassa sui rifiuti), the municipal waste charge. It is set by the comune’s regulation, and the owner or the occupier declares the property to the comune within the deadlines that regulation sets. Charges can apply to a property that is used only occasionally; the calculation, the deadline and the treatment of unoccupied properties without furniture or active utilities differ between comuni. For how these powers are divided between the State, the comune and the Agenzia delle Entrate, and for the IMU declaration and the income-tax return of a non-resident, see “Owning as a Non-Resident: Filings, IMU and TARI, and Who Sets Them”.

Utilities are billed to the account holder, and the bills continue to arrive during absences.

What does an owner who lives abroad need?

Every property-related obligation requires a codice fiscale, the Italian tax identification code (see “How a Foreigner Buys Property in Italy”). Contact details need to be correct with the comune, the utility companies and the tax authority, so that notices reach the owner. A PEC address (posta elettronica certificata, certified e-mail, used in Italy for formal communications with public offices and professionals) is the usual channel for some formal notices.

An Italian tax return is needed only if there is income. According to the Agenzia delle Entrate (circular 5/E of 2013), an owner whose only income from the property is the income replaced by IMU does not have to file a return;[3] rent from an Italian property is income produced in Italy and is declared in Italy.[4] See “Letting a Tuscan Property When You Are Not There”. The tax rules of the country of residence, including reporting of foreign property, are not covered here.

An owner may also appoint a representative, for example to deal with the comune, a utility or a contractor, by a written mandate or a procura, a power of attorney. The scope of the representative’s authority depends on the document; a power of attorney used for a property deed has formal requirements (see the article on how a foreigner buys).

What does an empty house need?

A house that is not occupied for months needs periodic inspection so that problems such as leaks or damp are noticed. Who does this (a caretaker, a local professional, a neighbour, a property-management company) is the owner’s choice. No reliable published figure exists for the yearly cost of maintaining a Tuscan house; it depends on the property, the size of the grounds, the age of its systems and the standard the owner wants. Works on the building are regulated (see “Renovating a Tuscan Farmhouse”).

Does insurance change when a house stands empty?

Property insurance policies differ in how they treat a house that is unoccupied for long periods, and the terms on absences can affect claims. The policy should be read for such terms. This article makes no general statement about a type of policy.

Frequently Asked Questions

What taxes apply every year to a second home in Tuscany?
IMU, the municipal property tax, and TARI, the waste charge. The rates are set by each comune, and the amounts, deadlines and rules for a specific property should be confirmed with the comune.
When is IMU paid?
Ordinarily in two instalments, by 16 June and 16 December.[2] The comune publishes its own rates.
Does an owner living abroad need to file an Italian tax return?
According to the Agenzia delle Entrate (circular 5/E of 2013), not where the only income from the property is the income replaced by IMU.[3] Rent from the property is income produced in Italy and is declared in Italy.[4]
Can someone act for an owner who is abroad?
An owner may appoint a representative by a written mandate or power of attorney. What the representative may do depends on the document.
How much does it cost to maintain a Tuscan house?
No reliable published figure exists. It depends on the property, the grounds, the systems and the standard chosen.
Is insurance different for a house that is occupied only part of the year?
Policies differ in how they treat unoccupied properties. The terms on absences should be read before choosing.

Notes to the article

  1. Art. 1, para. 754, of Law 160/2019 (base rate of 0.86 per cent on buildings other than the main home; variation between 0 per cent and 1.06 per cent); Ministry of Economy and Finance rates table, read on 1 October 2026. ↩︎
  2. Art. 1 para. 762 of Law 160/2019. ↩︎
  3. Art. 8 para. 1 of D.Lgs. 23/2011 (IMU replaces personal income tax and its surtaxes on the land income of properties not let); exceptions: art. 9 para. 9 of the same decree; AdE circular 5/E of 11 March 2013, para. 3 (no return where the only income is replaced by IMU). ↩︎
  4. Income produced in Italy: art. 25 of D.Lgs. 117/2026 (applies from 1 January 2027); for tax year 2026, art. 23 of DPR 917/1986. ↩︎

About the Journal

The Tuscan Editorial

The editorial team of the office

The Tuscan Editorial is the editorial team of The Tuscan, a private property office in Tuscany. Every article is built on official texts and published guidance, and checked against the rules in force on the date shown at its head.

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