In 2026 a typical Lignano flat owned by a non-resident pays two local taxes: ILIA, the regional property tax that replaced IMU, at 0.70% or 0.91% of the cadastral value, and TARI, the waste tax, which for an 80 m² flat comes to €177.46. With a cadastral income of €700 and a garage, that is €1,184.12 a year — or €1,431.08 if the owner skips one formality. Condominium charges come on top and depend entirely on the building.

In short

  • ILIA replaced IMU in Friuli Venezia Giulia in 2023. Lignano's 2026 rates: 0.70% for the second home the owner designates as «prima seconda casa», 0.91% for any other home and for every garage or storeroom of a second home.
  • The taxable value is the cadastral income (rendita) × 1.05 × 160.
  • The 0.70% needs a declaration on the Region's ILIA portal by 30 June of the following year; it stays valid until replaced.
  • TARI 2026: for a non-resident who does not declare the household, the Comune counts 3 occupants: €0.762 per m² plus €109.67, plus 4% TEFA.
  • Payments: ILIA by 16 June and 16 December, TARI in 2 instalments on pre-filled forms; from abroad, by bank transfer with the right tax code.
  • Condominium: no public average exists. The law fixes the rules — shares by thousandths, a special fund before extraordinary works, and a buyer liable for the current and previous year's unpaid charges.

ILIA: the property tax that replaced IMU

Since 1 January 2023 the Region's L.R. 17/2022 has replaced the national IMU with ILIA (imposta locale immobiliare autonoma). The base did not change: the cadastral income on record at 1 January, revalued by 5% and multiplied by 160 for homes and for garages, cellars and parking spaces. The rates are set by each Comune within regional limits; Lignano approved its 2026 rates on 22 December 2025 (council resolution 86), unchanged from 2025:

Property2026 rateF24 code
Main home in categories A/1, A/8, A/9, with up to 3 pertinenze0.40%, less €2005900
Main home in other categoriesExempt—
The second home designated by the owner («prima seconda casa»)0.70%5901
Any other home0.91%5902
Garages, parking spaces and storerooms of second homes0.91%5909

Until 2024 every home other than the main one paid the same 0.91%. Regional law 9/2024 then capped the rate for one second home per owner at 0.7% from 2025, and Lignano applies exactly that. One detail costs money: garages and storerooms do not follow the home — even next to a «prima seconda casa» they pay 0.91%.

The «prima seconda casa»: one formality, about a quarter less tax

The reduced rate is not automatic. The owner, who must be a private individual, designates one home in the whole region through the Region's ILIA portal by 30 June of the year after the tax year — even if it is their only second home — or loses the reduction. The choice stays valid for later years until a new one is filed, applies for the whole year, and works for owners whose main home is outside Friuli Venezia Giulia; co-owners each get it on their own share, and homes lent free to relatives count too. Access is with SPID or another digital identity, or through a proxy (procura) whom the Comune enables. On a cadastral income of €700 the difference is €246.96 a year.

Paying ILIA, also from abroad

ILIA is paid in two halves, by 16 June and 16 December, on an F24 form with the Comune's code E584; co-owners each pay their own part, and nothing is due when the year's total is €12 or less. Owners abroad can pay by bank transfer to the Comune, writing in the reason their codice fiscale, «ILIA Comune di Lignano Sabbiadoro», the tax code and the year. Mind the code: the Comune's sheets for payments from abroad still print 5901 for everyone, but since 2025 that code belongs to the designated «prima seconda casa»; other homes take 5902 and garages 5909, as the 2026 rate sheet says.

TARI 2026: how the waste tax is calculated

TARI is set by the Comune; waste collection is run by MTF srl. The 2026 tariffs, approved by the council on 30 July 2026, have a fixed part per square metre of walkable floor area and a variable part per household, by number of occupants. Owners resident elsewhere or abroad must declare their household size; without that declaration the Comune counts 3 occupants:

OccupantsFixed part, € per m²Variable part, € a year
10.58036.56
20.68285.30
3 (default for non-residents who do not declare)0.762109.67
40.827134.04
50.892176.69
6 or more0.943207.15

Compared with 2025 the fixed part for 3 occupants rose from €0.665 to €0.762 per m² (+14.6%), while the variable part barely moved (€109.53 to €109.67): on an 80 m² flat the bill rises by about 5%. On top comes the regional environmental surcharge (TEFA), 4% throughout Friuli Venezia Giulia. Three rules matter for holiday homes: a furnished home, or one with any utility connected, is taxable even if nobody uses it; the 30% seasonal reduction in the regulation applies only to businesses, not to homes; and when the flat is let for six months or less, TARI stays with the owner. A new owner files the TARI declaration by 31 January of the year after the purchase. One reduction is meant for owners abroad: a single home, neither let nor lent, owned by someone resident outside Italy who draws a pension under an international agreement with Italy pays a third of the TARI.

The condominium: what the law fixes

Condominium charges are the largest unknown, and no public source gives a Lignano average: they depend on the building's size, lifts, garden, pool and caretaker, and on the works it has decided. What the Civil Code fixes are the rules:

  • Costs are shared by the value of each unit (millesimi), unless the condominium agreed otherwise (art. 1123).
  • With more than eight owners, if the assembly does not appoint an administrator a court does; the appointment lasts a year and renews itself, the administrator must use a dedicated bank account and state the fee in detail (art. 1129).
  • The yearly accounts must include a ledger, a financial summary and an explanatory note; owners may see the supporting documents, which are kept for ten years (art. 1130-bis).
  • Extraordinary works require a special fund equal to their cost, built up before or as payments fall due (art. 1135).
  • Whoever buys a unit is jointly liable with the seller for the charges of the current and the previous year (art. 63 of the implementing provisions).

A worked example

Example, with hypothetical figures and the real 2026 rates: an 80 m² flat (walkable area) with a cadastral income of €700 and a garage with €120, owned by a couple living in Austria who have not declared their household for TARI.

  • ILIA on the flat, designated as «prima seconda casa»: €700 × 1.05 × 160 = €117,600 × 0.70% = €823.20.
  • ILIA on the garage, at 0.91% in any case: €120 × 1.05 × 160 = €20,160 × 0.91% = €183.46.
  • TARI: 80 × €0.762 + €109.67 = €170.63, plus 4% TEFA (€6.83) = €177.46.
  • Total local taxes: €823.20 + €183.46 + €177.46 = €1,184.12 a year.
  • Without the «prima seconda casa» declaration the flat pays 0.91%, €1,070.16, and the total becomes €1,431.08.

Condominium charges, insurance and utilities come on top. If the flat is let, the cedolare secca on the rent and the tourist tax are separate items, explained in our article on short lets.

What to do this year

  • Read the cadastral income of the flat and of each garage in the visura catastale: everything starts from there.
  • If the flat is your only second home in the region, or the one you prefer, designate it as «prima seconda casa» on the regional portal; the 2026 declaration is due by 30 June 2027.
  • Check that your TARI declaration states your real household size; otherwise the bill counts 3 occupants.
  • Pay with the right code: 5901 only for the designated flat, 5902 for other homes, 5909 for garages and storerooms.
  • Ask the administrator for the last approved accounts, the budget and any extraordinary works decided — you need them to sell as much as to buy.

Frequently asked questions

Do I pay IMU on a holiday home in Lignano?

No. In Friuli Venezia Giulia IMU was replaced by ILIA in 2023. The calculation is the same, but the rates are regional and municipal: in Lignano 0.70% or 0.91% for a second home in 2026.

How much is TARI for a second home in Lignano?

In 2026, for a non-resident who has not declared the household, €0.762 per m² plus €109.67 a year, plus 4% TEFA: €177.46 for 80 m². With a declared household of 1 or 2 people it is lower.

Can I pay ILIA from abroad without an F24?

Yes, by bank transfer to the Comune's account, with your codice fiscale, «ILIA Comune di Lignano Sabbiadoro», the tax code and the year in the reason. Use 5901 only for the home designated as «prima seconda casa».

What happens if I forget the «prima seconda casa» declaration?

The reduced rate is lost for that year and the flat pays 0.91%. The declaration is due by 30 June of the year after the tax year, through the Region's ILIA portal.

What this article does not cover

It covers the two municipal taxes and the condominium rules; it does not cover income tax on rent, utilities, insurance or purchase taxes, for which see our guide to buying in Lignano. Rates change every year by resolution, and a commercialista should check any calculation that matters.

If the home costs more than it gives back

A Lignano flat that stands empty most of the year still pays the full ILIA and a TARI calculated as if three people lived there. A few weeks of letting — in our route, stays of two to eight weeks with selected guests — can cover those costs; selling frees the capital for something that works harder. See Let and Sell, or leave us a short brief through Enquire, with no commitment.

Sources

Sources read on 25 October 2026; rates, tariffs and rules re-checked and links verified on 31 October 2026.