Owning a second home in Friuli: no IMU, but ILIA. What it costs, town by town

The Region introduced the imposta locale immobiliare autonoma with regional law 17 of 2022; it has applied in all 215 municipalities since 1 January 2023. Anyone who owns property here pays it, resident in Italy or not.

• Main home: exempt if you live there and are registered as resident (luxury homes, cadastral A/1, A/8, A/9, still pay).
• Second home: taxed. If you are not resident in Italy you cannot claim the main-home exemption, so your house in Friuli counts as a second home.
• No Italian income tax on top: for a property you don't rent out, ILIA also stands in for IRPEF on the cadastral income, as IMU does elsewhere in Italy.

Since 2025 each person can name one home anywhere in the region as their first «second home», with a ceiling of 0.70%; the municipality may only go lower. It is open to every owner who is a private individual, resident in the region or not: including those whose main home is outside the region or abroad, or who have none. Someone living in Friuli who owns just one other home must still declare it to get the lower rate.

• It must be a dwelling (cadastral category A, not A/10); garages and cellars are left out.
• The declaration is made online and must arrive by the 30 June after the tax year, or the benefit is lost. It stays valid in later years until you send a new one.
• Meanwhile you can already pay at the reduced rate, starting with the June instalment.

A home that is not declared, or any extra second home, pays the rate for «other dwellings»: 0.86% by law, which each municipality may raise to 1.06% or cut. For 2026, 38 municipalities sit at the minimum of 0.76% and 14 municipalities at the maximum.

Bordano raised its rate to 1.06% for 2026. In the council resolution the mayor presents the move as a way to bring homes that stand empty too often back into use. Buy there and declare the house, and you stay at 0.70%.

• Discounts for non-residents of Italy: Campoformido charges 0.46% if the home isn't rented out; Azzano Decimo 0.56% on a single home not let, on a declaration to its tax office. Colloredo di Monte Albano, Moruzzo, Pavia di Udine and Monfalcone keep their discount for Italian citizens on the AIRE register of Italians abroad.
• Pension earned under an agreement with Italy: across the region, someone living abroad on such a pension pays 50% of the tax on one home that is neither let nor lent.
• Empty homes cost more: Udine charges 0.98% on homes kept empty and 0.86% on those let at market rent; in Grado and Monfalcone the 1.06% rate hits only homes with no active utility contracts; Venzone, Farra d'Isonzo and Valvasone Arzene also load empty homes.

Conditions vary from one resolution to the next: read it on the Portale ILIA or ask the municipal tax office.

The declaration can only be made online, through the Region's application, and needs your Italian tax code.

• United Kingdom, United States and other countries outside the eIDAS network: since 18 May 2026 you can obtain dedicated login details. The request must carry a qualified electronic signature from a provider that puts the Italian tax code in the certificate, as the Italian digital signature does.
• Austria, Germany, Slovenia and the other eIDAS countries: owners log in with their own national digital identity.
• Or an authorised Italian professional files it for you under a mandate.

The portal's instructions are also in English, German and Slovenian. Payment is by F24 form or by the other methods the municipality lists; if you pay from a foreign account, ask the municipality how.

The taxable value is the cadastral income, increased by 5% and multiplied by 160 (dwellings and outbuildings in categories C/2, C/6, C/7). With €500 of cadastral income that comes to €84,000: at 0.70% you pay €588 a year, at 1.06% €890. Where the full rate is at the maximum, declaring saves €302 a year; in municipalities at 0.76%, €50. The figures assume sole ownership for the whole year; the cadastral income is on the cadastral record (visura catastale).

Rates are those known on 22 October 2026; municipalities may still publish their 2026 resolutions until 28 October. For your own case, ask an accountant or the municipal tax office.