Tax & Fiscal · 2026
Company AIMI Simulator
Additional property tax on residential assets and land owned by your company.
Asset data
Sum of tax value of residential buildings and construction land on Jan 1
Tax due
Taxable base800 000,00 €
AIMI 0,4% (≤ 1M€)3200,00 €
AIMI 1% (> 1M€)0,00 €
AIMI 7,5% (tax haven)0,00 €
Total AIMI
3200,00 €
Flat 0.4% rate (asset value up to €1M).
2026 legal basis: articles 135-A to 135-M of the IMI Code. Companies: 0.4% up to €1M + 1% above; partners' personal use: individual rates 0.7%/1%/1.5%; tax havens: 7.5%. Companies don't get the €600,000 deduction. Assessed in June, paid by 30 September. Commercial/industrial buildings excluded. Indicative estimate.
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