How the cadastral value works
The formula is always the same: cadastral income × 1.05 × coefficient. The cadastral income is the one in the land registry extract; 1.05 is the 5% revaluation set by law; the coefficient depends on the tax.
| Use | Coefficient | With €900 cadastral income |
|---|---|---|
| Registration tax, first home | 110 | €103,950 |
| Registration tax, other homes | 120 | €113,400 |
| IMU, homes and appurtenances (C/2, C/6, C/7) | 160 | €151,200 |
When a private individual buys from a private seller, registration tax is usually paid on this value rather than on the price. The full calculation is in the Italian property purchase tax calculator, and every cost is in the home purchase costs breakdown.
For information only. Formulas and examples are summarised for general guidance and have no official, tax or legal standing: always check the figures with the notary or an accountant.
Frequently asked questions
How is the cadastral value calculated in Italy?
Multiply the cadastral income (rendita catastale) by 1.05 and then by a coefficient: 110 for registration tax on a first home, 120 for other homes, 160 for IMU on homes and appurtenances. With a cadastral income of €900, the first-home value is €103,950.
Where do I find the cadastral income?
In the land registry extract (visura catastale), which can be requested free of charge from the Agenzia delle Entrate; it is also stated in the previous deed and in the preliminary contract.
Is the cadastral value the market value?
No. It is a tax value worked out with fixed formulas, usually well below the market price. It is used for taxes, not to say what a home is worth.
Do you pay IMU on your main home?
No, if it is your main residence and not in category A/1, A/8 or A/9. On other homes the municipality applies its own rate to the tax base (cadastral value with the 160 coefficient).
Sources
Agenzia delle Entrate, “L'acquisto della casa: le imposte e le agevolazioni fiscali” (June 2024, in Italian); art. 52 of Presidential Decree no. 131 of 26 April 1986; art. 13 of Decree-Law no. 201 of 6 December 2011 (IMU). Rules updated on 23 October 2026.