Property Tax (IMU) Exemption for Italians Abroad
First step for a New Law for now Approved by the Chamber of Deputies
By Coco Ruggeri - December 5, 2025
The Italian Chamber of Deputies has just passed an important new law offering significant property tax relief for Italians residing abroad and registered with AIRE (Anagrafe degli Italiani Residenti all'Estero). Known as the “Ricciardi Law,” named after the bill’s sponsor, MP Toni Ricciardi (PD – elected abroad), the law introduces a tiered exemption system for IMU (municipal property tax) and reductions in waste collection fees (TARI) for properties located in Italian municipalities with fewer than 5,000 residents.
The measure passed unanimously in the Chamber and will now move to the Senate for final approval.
Who qualifies and how much is the exemption?
The tax benefits are based on the official cadastral value (rendita catastale) of the property and include:
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✅ 100% IMU exemption for properties with a cadastral value up to €200;
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✅ 60% IMU reduction for properties valued between €201 and €300;
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✅ 33% IMU reduction for properties with a value between €301 and €500.
In addition, TARI (waste collection tax) will be reduced by 50%, with the option for municipalities to maintain a two-thirds reduction where already in effect.
Supporting Italians who maintain ties with their hometowns
“We introduced a transparent and fair system of tax relief based on the cadastral value of properties, providing meaningful reductions for owners of small and mid-sized homes, particularly in the smaller towns and villages where many of our citizens abroad maintain family homes or inherited properties.”
What happens next?
The bill is now pending before the Senate, and if approved, will become law. The measure is expected to impact approximately 100,000 properties owned by AIRE-registered Italians — a significant win for the diaspora community and a long-awaited recognition of the ties that many continue to nurture with Italy despite living abroad.