Overview
The tool suite supports you with tax and financial calculations around your properties. The IMU calculator determines the annual and monthly IMU (municipal property tax) using the official Italian calculation method. The special depreciation checker analyses your eligibility for enhanced tax depreciation and renovation incentives. The interest rate calculator works out realistic interest rates based on your credit profile and the property's characteristics.
IMU calculator Italy – cadastral-value-based calculation
The IMU calculator determines Italy's municipal property tax. The calculation is based on the cadastral income (rendita catastale) recorded in the land registry (catasto) and follows three steps: revalued cadastral income × category multiplier × municipal rate. The result shows the annual and monthly IMU burden.
Input parameters
The cadastral income is the value officially assigned to the property in the catasto – it appears on the cadastral survey (visura catastale) and differs considerably from the market value. The cadastral income forms the sole basis of assessment.
The multiplier is set by law and depends on the cadastral category: for most residential properties (category A, except A/10) it is 160, with other categories using their own coefficients; the cadastral income is first revalued by 5%.
The rate (aliquota) is set by each Italian municipality (comune). It varies considerably from comune to comune within the national limits – large cities often apply the maximum rate to let property. You will find the current values in your municipality's annual IMU resolution or on the website of your local administration.
Calculation logic
The calculation follows the statutory method: first, the taxable base results from the revalued cadastral income multiplied by the category multiplier. Multiplying the taxable base by the municipal rate then gives the annual IMU. The monthly IMU equals the annual amount divided by 12.
Result display
The result display shows all entered values for checking, the taxable base as an intermediate result, the annual IMU and the monthly amount. The calculator does not constitute tax advice – for the exact assessed amount, contact your municipality or the Agenzia delle Entrate (tax agency).
Yield calculator Italy – income analysis with Italian benchmarks
The yield calculator computes the three central yield metrics for property investments in Italy: gross rental yield, net rental yield and return on equity. The tool takes typical Italian purchase costs into account (registration tax (imposta di registro), mortgage and cadastral taxes, notary (rogito deed) fees and agent commission of typically up to 3% plus VAT) and provides benchmarks for the most important cities.
Three yield metrics
The gross rental yield compares the annual net rent to the purchase price – without purchase or operating costs. It works as a quick indicator for a first comparison of properties.
The net rental yield deducts all purchase costs and running operating costs. It is the decisive metric for investment decisions and enables a direct comparison between properties.
The return on equity measures the return on the capital actually invested and shows the effect of leverage with debt financing.
Italian market benchmarks 2026
As a guide for the Italian market, the following net rental yields apply: Milan and Rome city centres 2.5–3.5%, Florence, Bologna and Turin 3.5–4.5%, Naples, Palermo and other large cities 5–6.5%, smaller towns and peripheral locations 5.5–7.0%.
Integration with ImmoCheck
When opened from ImmoCheck, the purchase price, purchase costs, net rent and operating costs are pre-filled automatically. The calculated yield value can be transferred directly into the analysis with one click.
Service-charge statement Italy – legally compliant statements
The service-charge tool creates the annual statement of recoverable charges under Italian tenancy law. The legal basis is Art. 9 of Law 392/1978 in conjunction with the tenancy agreement; heating and hot-water costs are allocated on a consumption basis where individual metering is in place.
Legal basis
Under Italian tenancy law, only genuine service costs can be passed on to the tenant: cleaning, lift operation, water and sewerage, electricity for common areas, heating and air conditioning, waste collection, caretaker services (at 90%) and other services actually supplied. Repair, extraordinary maintenance and administration costs may not be passed on to the tenant.
Heating and hot-water costs are allocated predominantly by consumption where individual meters are installed; the remaining fixed share is distributed by floor area or ownership shares (millesimi).
Deadlines and obligations
On request, the tenant is entitled to an itemised breakdown of the charges and may inspect the original receipts; payment is due within two months of the request (Art. 9 of Law 392/1978). Issue the statement promptly after the end of each accounting period to keep claims enforceable and the relationship transparent.
What the tool does
The tool processes all recorded bookings automatically, assigns the correct allocation key to every cost item (floor area, number of occupants or consumption) and creates a complete, auditable PDF statement. Common sources of error such as non-recoverable cost items, the wrong allocation key or missing consumption-based heat allocation are checked automatically before output.
Integration into the analysis workflow
All service-cost categories are linked directly to the cost-entry module. Once recorded, bookings flow automatically into the annual statement and can be output per accounting period.
Open the service-charge statement
Integration into the analysis workflow
All three tools are integrated into ImmoCheck and can be opened directly from the form. The IMU calculator supports entering the monthly IMU in the 'Rent and operating costs' chapter. The yield calculator delivers the net rental yield for the 'Yield and valuation' chapter. The service-charge tool provides the legally compliant annual statement under Italian tenancy law.
Calculated values can be transferred directly with one click, so the results flow into your property analysis without manual re-entry.