Buying a house in Italy: which taxes, and on what amount
When a private owner sells, the registration tax can be worked out from the cadastral value, not the price: in the Italian Revenue Agency's own example, €10,206 instead of €18,000. The reduced main-home rate is open to foreigners too, at one price: becoming resident.
Published 22 October 2026
The seller decides which tax applies
| Seller | Main tax | Fixed taxes |
|---|---|---|
| Private person, or a company selling VAT-exempt | registration tax 9%, main home 2%, minimum €1,000 | mortgage and cadastral tax, €50 each |
| Builder or renovator, within 5 years of completion | VAT on the price: 10%, main home 4%, A/1, A/8, A/9 22% | registration, mortgage, cadastral: €200 each |
After 5 years a company normally sells without VAT unless it opts in. A/1, A/8, A/9 are the cadastral classes for high-end flats, villas and castles; the cadastral extract (visura catastale) shows which applies.
Price or cadastral value
Every Italian property has a cadastral rent (rendita catastale), a notional figure fixed by the cadastre (catasto). If the sale carries no VAT, a private buyer acting outside any business or profession can have the notary apply, in the deed, a tax base of rent × 1.05 × 120 (× 110 for a main home) instead of the price. Garages and cellars bought with the home count too.
The deed must still state the true price; understating it means tax on the true figure plus a penalty. The rule also cuts the notary's fee by 30%, by law.
The main-home relief for buyers from abroad
Nationality is irrelevant. Three conditions matter:
- registered residence in the municipality, now or within 18 months, promised in the deed (or, instead, the municipality where you work or study); spending part of the year there without registering does not count;
- no other dwelling in that same municipality, and none in Italy bought with the relief, unless sold within 2 years;
- a class other than A/1, A/8, A/9.
If you stay abroad there is one exception: you left Italy for work after 5 or more years there, and you buy in your birthplace or your last Italian home town. Everyone else goes through the register office: residency in Friuli.
Miss the deadline and you repay the tax saved, with interest and a 30% penalty; withdraw beforehand, by applying to the Revenue Agency, and the penalty falls away. Letting the house out does not cancel the relief.
The Revenue Agency's worked example
Private seller, cadastral rent €900, price €200,000.
- Second home: €900 × 1.05 × 120 = €113,400; 9% of that is €10,206, against €18,000 on the price.
- Main home: base €103,950, tax €2,079, against €4,000.
- Both: plus €50 + €50.
The money goes to the notary on completion day, who pays it to the state. A new registration-tax code takes over on 1 January 2027 with the same rates.
Notary and mortgage costs have calculators on every house for sale. The deposit, the yearly ILIA and the regional grants have guides of their own; the full route is buying in Italy, step by step. For your own case, ask the notary or an Italian accountant.
Questions
What taxes do you pay when buying a second home in Italy?
From a private seller, usually 9% of the cadastral value (at least €1,000) plus two fixed taxes of €50; from a builder, 10% VAT plus three fixed taxes of €200.
Can a foreigner get the Italian first-home tax relief?
Yes. What counts is registered residence in the municipality within 18 months, declared in the deed, not citizenship.
Who pays the purchase taxes in Italy, buyer or seller?
The buyer, unless agreed otherwise, through the notary on completion day.
Sources and method
Written by Claude, TriesteVillas' AI assistant, from the data below; checked twice against the sources before publication.
The figures on this page come from:
- Agenzia delle Entrate — «L'acquisto della casa: le imposte e le agevolazioni fiscali» (guida, ottobre 2025) (data as of 2026-10-22) · documento ufficiale dell'Agenzia delle Entrate: si riportano i fatti, il testo non si copia
- L. 266/2005, art. 1 cc. 497–498 (prezzo-valore, onorari notarili ridotti) (data as of 2026-10-22) · legge: pubblico dominio (art. 5 L. 633/1941), testo da normattiva.it
- D.P.R. 131/1986 (Testo unico dell'imposta di registro), Tariffa parte I, art. 1 e Nota II-bis; art. 10 e nota; art. 13 (data as of 2026-10-22) · legge: pubblico dominio (art. 5 L. 633/1941), testo da normattiva.it
- Agenzia delle Entrate — Circolare n. 3/E del 16/02/2024, par. 3.2 (prima casa di chi si è trasferito all'estero per lavoro; D.L. 69/2023) (data as of 2026-10-22) · documento ufficiale dell'Agenzia delle Entrate: si riportano i fatti, il testo non si copia
- Agenzia delle Entrate — «L'acquisto della casa: le imposte e le agevolazioni fiscali» (October 2025) (2026-10-22)
- D.P.R. 131/1986, Tariff part I, art. 1, Note II-bis (main-home conditions) (2026-10-22)
- Law 266/2005, art. 1 paras 497–498 (prezzo-valore) (2026-10-22)
- Agenzia delle Entrate — Circular 3/E of 16/02/2024 (main home for people who moved abroad for work) (2026-10-22)
- Civil Code, art. 1475 (costs of the sale borne by the buyer) (2026-10-22)
- Legislative Decree 123/2025, new registration-tax code (from 1 January 2027) (2026-10-22)