IMU in Cinisello Balsamo: the 2026 rates

The resolution that sets the 2026 IMU rates

Mrs Marisa lives in the Sant'Eusebio area and every year, when she gets ready to pay the IMU, she asks the same question on the telephone: «have the rates changed this year?». The answer is not invented and it is not something you hear in the bar: it is written in an official document of the Comune, the one with which the Town Council sets the rates for the year. For 2026 that document is Town Council Resolution no. 28 of 26 February 2026, and this guide explains it line by line.

IMU is the tax on properties, and it is paid to the Comune where the properties stand, not to the one where you live. Every year the Comune decides, by resolution, how much to charge for each type of property: that percentage is the rate. In 2026 the Town Council of Cinisello Balsamo chose a straightforward path, with a fairly wide ordinary rate and a few targeted reductions for those with less, such as people who leave their home on a free loan to close relatives.

• Town Council Resolution no. 28 of 26 February 2026 approves the IMU rates for the 2026 tax year;
• the official schedule of rates is filed on the Federal Taxation Portal of the Ministry of Economy and Finance, under the Comune's cadastral code C707 and schedule number 18375;
• the internal rules of the tax are set out in the Comune's IMU Regulations, approved by Town Council Resolution no. 23 of 20 July 2020;
• the resolution applies to Cinisello Balsamo only: if you own a property in another Comune, look up that Comune's resolution, because the rates can be different;
• the document is public: anyone can read it on the Comune's website, or ask us for a copy at the office.

The 2026 rates, one by one

In the 2026 resolution there are five rates, and five lines are enough to sum them up. The most important is the ordinary one, which gathers in the majority of properties: second homes, empty or let flats, shops, offices, warehouses, group D industrial units, building plots and farmland. The other four are special situations, and they are worth knowing about because they change the bill noticeably.

• 1.06% — the ordinary rate: second homes, empty or let flats, shops, offices, warehouses, group D industrial units, building plots and farmland;
• 0.60% — the luxury main home: the principal residence classified in cadastral category A/1, A/8 or A/9, with its ancillary units;
• 0.86% — the free loan for use: homes granted free of charge to close relatives who genuinely live in them, as we explain further on;
• 0.10% — rural buildings in instrumental use, including cadastral category D/10;
• zero — the ordinary main home: the house you live in, if it is not a luxury one, pays no IMU at all.

Watch out for industrial units: on group D buildings, excluding the D/10, the total tax is 1.06%, but within that figure sits a share reserved for the State. That is why the F24 is filled in with two different codes: 3925 for the State's share, which runs up to 0.76%, and 3930 for the part that remains, which in Cinisello Balsamo is 0.30%. They are two lines of the same bill, not two different taxes.

The main home: when you pay and when you do not

On the house you live in, as a rule, IMU is not paid: it is the exemption the law reserves for the principal residence, that is the property where you have your registered residence and your habitual home together with your family. The exemption, though, is not for everyone. If your main home is in category A/1, A/8 or A/9 — a prestigious flat, a villa or a luxury residence — the tax is due, and the Comune of Cinisello Balsamo has set a rate of 0.60% for these categories.

• no IMU is paid on an ordinary main home and on its ancillary units, one for cadastral category (C/2, C/6 or C/7), within the limit of one unit per category;
• 0.60% is paid on a main home in category A/1, A/8 or A/9 and on the ancillary units of these homes;
• these categories attract a deduction of 200 euros a year, pro rata to the months in which the home was used as the principal residence;
• the deduction is divided between the owners in proportion to their shares of ownership, and if the home changes use during the year it counts only for the months concerned;
• there are cases of assimilation provided by law: for instance the property owned by elderly or disabled people living in a care home, which stays equated to the principal residence.

Ancillary units count as much as the house. On a luxury main home a single C/2 cellar follows the fate of the house and is taxed at the same rate; a second cellar, instead, falls outside the reliefs and goes to the ordinary rate. The same rule applies to a single garage or a single parking space: the limit is one unit per category, not one in total.

Free loans and rural buildings: the reduced rates

Nadia left the house in the Muggiano area to her father after he was left on his own, with no rent and no sale: it is a free loan for use, and for 2026 the Comune of Cinisello Balsamo has reserved for this case a rate of 0.86%, lower than the ordinary one. There is only one road to get there, with precise requirements: the house must go to a parent or a child, in the direct line up to the second degree, who actually lives and is resident there, and no co-owners or holders of other rights may live in the house.

• there is a second case for 0.86%: the house granted free of charge to a relative in the first degree of the direct line — father, mother, son or daughter — who uses it as their main home, with a registered contract; in this case the taxable base is halved, the lender must own a single property in Italy and must be resident in the same Comune where the house stands;
• for both cases of 0.86% the Comune's schedule refers to homes in categories A/2, A/3, A/4, A/5, A/6 and A/7: luxury-category homes remain outside;
• 0.10% is the rate of rural buildings in instrumental use, including category D/10: these are the warehouses and buildings that serve the farm or the tradesman's business, with registration at INPS or INAIL;
• even in a free loan the payment is personal: if the house belongs to two siblings, each pays their own share at their own rate;
• the reliefs do not switch on by themselves: they must be requested with the right documents, and the Comune can check at any moment that the requirements are still in place.

A free loan must always be evidenced with a serious document: without a written and registered contract the reduction becomes hard to prove, and at the first check the Comune can claim the difference back with penalties. Registering the free-loan contract is quick, and here it takes an appointment and a single extra document compared with the plain paper.

How much you pay: three examples with the 2026 rates

The IMU bill is worked out in four steps: cadastral income revalued by 5%, multiplier for the category, the Comune's rate, share and months of ownership. Mr Claudio has a workshop in Muggiano and three different properties, and his sums are a good example of how the figure changes from one property to the next.

• second home in category A/2 with an income of 500 euros: 500 × 1.05 × 160 gives a taxable base of 84,000 euros; at 1.06% the tax for the year is 890.40 euros, that is 445.20 euros in June and 445.20 euros in December if you pay by instalments;
• small shop in category C/1 with an income of 400 euros: the multiplier for shops is 140, so the taxable base is 58,800 euros and at 1.06% the tax is 623.28 euros a year;
• home in category A/3 given on free loan to a son with an income of 600 euros: the taxable base is 100,800 euros and at 0.86% the tax is 866.88 euros, which falls to 433.44 euros when the halving of the base for free loans to first-degree relatives also applies;
• industrial unit in group D with an income of 2,000 euros: the multiplier for group D is fixed each year by decree of the Ministry of Economy, and on the total tax of 1.06% two codes are used, 3925 for the State's share and 3930 for the Comune's 0.30%;
• if during the year you bought, sold or received the property as a gift, the sum is worked out only on the months of ownership: a month begun counts in full if the ownership lasted at least fifteen days.

These are sums from a textbook: in real life the ownership share, the months of the year and the reliefs you are genuinely entitled to also come into it. That is why the safe way of knowing the exact figure is the Comune's own calculation, which already prepares an F24 ready to be paid, or an appointment with us with the land registry record in hand.

Deadlines, F24 and where to check your position

With the rate in hand there remains the question of when and how it is paid. IMU 2026 is paid in two instalments — the advance by 16 June and the balance by 16 December — or in one single payment by June, as you prefer. The form is always the F24, in the «IMU and other local taxes» section, and it is paid at a bank or post office counter, through home banking or with the Agenzia delle Entrate's F24 Web.

• 3912: the main home in category A/1, A/8 or A/9 with its ancillary units;
• 3913: rural buildings in instrumental use;
• 3914: farmland;
• 3916: building plots;
• 3918: the other buildings, that is second homes, shops, offices and warehouses;
• 3925 and 3930: group D buildings, with the State's share on the first and the Comune's part on the second.

Three things must not be got wrong: the cadastral code of the Comune of Cinisello Balsamo is C707, the reference year is 2026 and not the one in which you pay, and in joint ownership each person fills in their own line with their own share. To check your position without leaving home there is the LINKmate telematic counter: with SPID or CIE you see your tax position, calculate the tax, print and pay the F24. If you prefer paper, the Comune's website provides the application that works out the IMU and prepares the form ready to print.

The questions we are asked most often about the rates

The five questions about the IMU rates that reach the counter of our patronato office most often, in Via Oreste Terenghi 21/23, with short answers. If your case is different — several properties, an estate to close, a house just bought — call us or write to us on WhatsApp: the first consultation is free and we see people by appointment only.