ILIA Trieste 2026: rates, second homes and deadlines

If you own a home in Trieste that you do not live in, you pay ILIA on it every year: the regional property tax that superseded IMU in Friuli Venezia Giulia from 2023. It is 1.06% of the cadastral value, or 0.70% once you name it, on the Region's portal, as your first "second home". With a cadastral income of €700 that means €1,246.56 or €823.20 a year; the 2026 balance is due on 16 December.

At a glance

• Who pays: the owner or the holder of a life interest (usufrutto), for their share and the months they hold it. Never the tenant.
• Taxable base: the cadastral income (rendita catastale) multiplied by 1.05 and by 160 for homes, cellars (C/2), garages (C/6) and covered sheds (C/7).
• 2026 rates in Trieste: 1.06% on homes you do not live in; 0.70% on the first "second home" notified on the portal; 0.65%, with the tax reduced to 75%, for homes let under a regulated-rent contract (canone concordato).
• Exempt: the home where you are registered and actually live, with one appurtenance of each type; not homes classed A/1, A/8, A/9 by the land registry.
• Deadlines: 16 June for the advance payment, 16 December for the balance, by F24 form (municipality code L424).
• Notification on the Region's portal: for the 0.70% rate in 2026, by 30 June 2027.

Who pays ILIA in Trieste, and on what

Whoever holds the property pays: the owner, or the holder of a life interest, a right of use or of residence, an emphyteusis or a building right (Regional Law 17/2022, art. 6). If your mother has the life interest and you hold the bare ownership (nuda proprietà), she pays.

It is charged on buildings, building land (0.86% in Trieste) and land; but agricultural land within the Comune di Trieste, from Opicina to Santa Croce, is exempt, because the municipality is classed as mountainous (art. 12). It applies within the region: a flat in Lignano pays ILIA, one in Bibione, in Veneto, still pays IMU.

Which homes are exempt

Exempt (art. 11):

• your main residence (abitazione principale), where you are registered and habitually live, with at most one appurtenance in each of categories C/2, C/6 and C/7 (art. 4); except homes classed A/1, A/8, A/9 by the land registry;
• homes treated as a main residence, including, by choice of the Comune di Trieste, the home of someone over 70, or with a disability of at least 67%, who has taken up residence in a care institution for a permanent stay, provided it is not let (municipal regulation, art. 7);
• squatted homes, once the occupation has been reported to the police or the courts (letter h bis).

The taxable base is halved (art. 8) for uninhabitable homes that are actually unused, backed by a surveyor's report (disconnected utilities are not enough, the Comune warns), for buildings directly listed as historic or artistic, and for a free loan (comodato) to a child or a parent.

How it is calculated

Base = cadastral income × 1.05 × 160 for homes (group A, except A/10 offices) and for cellars, garages and sheds (art. 7). The tax is the base times the rate, times your share, times the months you held the property.

Trieste's 2026 rates

The rates of council resolution 63 of 9 December 2024 still apply: unless the Comune publishes new ones on the Region's portal by 28 October, last year's rates carry over (art. 14). With a cadastral income of €700 the base is €117,600 (700 × 1.05 × 160).

The home	Rate in Trieste	ILIA for the year, income €700
Main residence in categories A/2 to A/7, with appurtenances	exempt	€0
Home of a parent living in a care institution, not let	exempt	€0
Main residence classed A/1, A/8, A/9 by the land registry	0.60%, less €200	€505.60
Notified first "second home", empty or let at a market rent	0.70%	€823.20
Any other home, empty or let at a market rent	1.06% (standard)	€1,246.56
Let at a regulated rent	0.65%, tax at 75%	€573.30
On free loan to a child or a parent, notified	0.53% on half the base	€311.64
On free loan, not notified	1.06% on half the base	€623.28
Cellar or garage of a home that is not your main residence	1.06%	on its own cadastral income

• Free loan: a registered contract; the child or parent is resident there and lives there; you are resident and live in Trieste and own only that home in the region, plus at most your own main residence in the city. The 0.53% rate also requires a category from A/2 to A/7 and notification on the portal.
• Regulated rent: the reduction is claimed with a declaration to Esatto S.p.A., the company that collects for the Comune, attaching the registered contract and the statement issued by a signatory association (attestazione di rispondenza).
• Appurtenances: the cellars and garages of a home you do not live in get neither the 0.70% nor the 0.65% rate.

The first "second home": how to notify it

It is a single dwelling in category A (not A/10) anywhere in the region, other than the one where you are resident, chosen by you (arts. 4 and 13 bis). It can only be notified online, through the application on the Region's ILIA portal, with SPID, CIE or CNS.

• Deadline: 30 June after the tax year; after that, the 0.70% for that year is lost. Once made, it carries over to the following years until replaced by a new one.
• Always needed, even if you own just one other dwelling. You may already pay 0.70% with the advance; if the notification is then missing, you owe the difference.
• It can be let or on free loan; cellars and garages, never.
• If you sell you cancel nothing: the 0.70% holds for the months it was yours.

On a home let at a regulated rent the notification does not change the rate, which stays at 0.65%; on an empty home it brings it down from 1.06% to 0.70%.

2026 deadlines and how to pay

• Advance by 16 June 2026: the tax for the first half of the year, at last year's rates. Balance by 16 December 2026, adjusted to the full year. Or everything in June.
• F24 form, section "IMU e altri tributi locali", municipality code L424. Tax codes: 5901 for the first "second home", 5902 for other homes, 5909 for cellars, garages and other property (Agenzia delle Entrate, resolutions 10/E of 2023 and 16/E of 2024).
• Esatto usually posts a pre-filled F24, but the calculation is yours: if the form does not arrive, or ignores your notification, you still pay. Amounts under €5 a year are not due (regulation, art. 24).
• Late: with voluntary correction (ravvedimento operoso), before the Comune has detected the breach or notified you of an inspection, you pay the tax, statutory interest and a reduced penalty, which within 30 days is at most 1.25% of the tax and within 90 days about 1.39% (Legislative Decrees 471/1997 and 472/1997, art. 13).

What has changed from IMU

For owners, three things:

• The first "second home": since 2025 one home in the region, of your choice, is capped at 0.70% (Regional Law 9/2024). In 2023 and 2024 Trieste charged it 1.06% like the others. IMU has nothing similar.
• The F24 codes are in the 5900 series; the municipal regulation accepts 2023 payments made with the IMU codes as valid.
• Free loan: the reduction requires a single home "in the region", where IMU says "in Italy" (Law 160/2019, para. 747).

The multipliers are the same; for months held, deadlines, penalties and voluntary correction the regional law refers to the national IMU rules (art. 19). As with IMU, on a home that is not let ILIA replaces income tax (IRPEF); but if it is in the municipality where your main residence is, half of its income still goes into IRPEF (Legislative Decree 23/2011, arts. 8 and 9).

Months, co-owners and heirs

• Months: a month counts if the property was yours for more than half of its days. The day of the deed (rogito) is assigned to the buyer, and if the days are equal the month is theirs (Law 160/2019, para. 761).
• Co-owners: each pays on their own share, under their own conditions (art. 6), and notifies their own first "second home": the same home can be at 0.70% for one brother and 1.06% for the other. One co-owner may pay for all, if they pay the whole amount and notify the Comune by 31 December (regulation, art. 20).
• Heirs: an accepted inheritance takes effect from the date of death (Civil Code, arts. 456 and 459); from then each heir pays on their share. If the surviving spouse has the right to live in the family home (art. 540) and is resident there, the home is exempt. See also selling an inherited home.

Three worked examples

Example 1: an empty second home. Assumptions: you live in your own home in Trieste and also own an empty two-room flat in the city with a cadastral income of €700, plus a separately registered cellar with €50.

• Flat notified: 117,600 × 0.70% = €823.20, i.e. €411.60 in June and €411.60 in December.
• Not notified: 117,600 × 1.06% = €1,246.56, €423.36 more every year.
• Cellar: 50 × 1.05 × 160 = €8,400; at 1.06%, €89.04 either way.

Example 2: a home let at a regulated rent. Assumptions: cadastral income €700, contract registered with the attestazione, declaration filed with Esatto.

• 117,600 × 0.65% = €764.40; at 75%, €573.30 a year, against €1,246.56 at a market rent with no notification.

Example 3: a home inherited by two brothers and sold in September. Assumptions: their father died in 2025; the two sons, each living in his own home in Trieste, inherit an empty flat half each, with a cadastral income of €700, and each has notified it as his first "second home". Deed on 16 September 2026.

• Base each: 117,600 × 50% = €58,800; at 0.70%, €411.60 a year.
• September: 15 days to the brothers, 15 to the buyer; the month goes to the buyer, leaving 8 months.
• Each: 411.60 × 8/12 = €274.40: €205.80 as the June advance, €68.60 as the December balance.
• With the deed on 17 September, the month would have been the brothers': €308.70 each.

Frequently asked questions

ILIA Trieste 2026 rates: what are they?

Those of resolution 63/2024: 1.06% on homes you do not live in, 0.70% if the home is the first "second home" notified on the regional portal, 0.65% with the tax reduced to 75% for regulated rents, 0.53% on half the base for a free loan to children or parents.

ILIA second home in Trieste: what does it cost?

With a cadastral income of €700, €823.20 a year if you have notified it on the regional portal as your first "second home", €1,246.56 if not; cellar and garage on top, at 1.06%.

When is the ILIA deadline in Trieste in 2026?

The advance was due on 16 June 2026, the balance is due on 16 December 2026; both are paid by F24 with municipality code L424. Notification of the first "second home" for 2026 closes on 30 June 2027.

What is the difference between ILIA and IMU in Trieste?

Same base, same deadlines, same penalties; the F24 codes differ, and since 2025 the first "second home" is capped at 0.70%. Outside Friuli Venezia Giulia, IMU still applies.

ILIA on an inherited home in Trieste: who pays?

The heirs, each on their share, from the date of death. If the surviving spouse lives there with the right of residence, the home is exempt. If you sell, you pay up to the deed, counting months by the half-month rule.

What to do now

• Download the cadastral extract (visura), free for the owner, and check the cadastral income and category of each property (the home's documents).
• Check on the ILIA portal whether your first "second home" shows as notified: a notification made for 2025 also covers 2026.
• Before 16 December, redo the sums for the balance: a deed, an inheritance or a new contract changes months and rates.
• With a regulated rent or a free loan, check that you filed the declaration the Comune requires for the reduction.
• If you are thinking of selling, put ILIA in the sums: what it costs to sell a home in Trieste and what the home is worth.

What this guide doesn't tell you

It does not cover shops, offices, building land, companies, institutions or pensioners resident abroad. The 2027 rates change only if the Comune publishes them by 28 October 2027. With a free loan, a life interest or an undivided inheritance, the sums are best done by an accountant (commercialista) or a tax assistance centre (CAF).

If you are thinking of selling. With a cadastral income of €700, a home you do not use costs from €823.20 to €1,246.56 a year in ILIA alone. We come to see it and give you a price range with the reasons, starting from similar homes in the area and the Agenzia delle Entrate's values; before it goes on sale we check the paperwork, and we see you through to the notary even if you live far away. Tell us about your home.

A guide to inform, not tax advice: the accountant and the Comune have the final word. For your own case: info@triesteimmobiliare.com · +39 331 8940822.