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Capital gains tax on selling a home in Italy

Sale price, purchase price, costs and years: the calculator tells you whether the gain is taxable and the substitute tax due.

€
€
The one in the purchase deed (or the building cost).
€
Purchase taxes and notary, agency fees, works that increased the value: with invoices.
years
From the date of the purchase deed to the sale.

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Estimated substitute tax
€0

Enter sale price, purchase price and years: the result updates as you type.

This is an indicative estimate. It is based on the data you entered and on the rules in force on 6 November 2026. It is not advice and does not replace the opinion of the notary or accountant: always check the figures before using them in a deed. Terms of use

When the gain is taxed

For a private seller, the gain on an Italian property is taxed only if it is sold within 5 years of purchase or construction. It is not taxed if the property was inherited, or if for most of the period it was the main home of the seller or their family.

On a taxable gain the seller can ask the notary to apply a 26% substitute tax in the deed; otherwise it goes into the income tax return. Properties with Superbonus works have their own 10-year rule, not covered here.

For information only. Rules and examples are summarised for general guidance and have no official or tax standing: check your case with the notary or an accountant, especially if you are not resident in Italy.

Frequently asked questions

Do I pay tax if I sell my Italian home after 3 years?

On the gain, yes, unless it was your main home for most of the time or you inherited it. You can opt for the 26% substitute tax through the notary.

Which costs reduce the gain?

Documented costs: purchase taxes and notary, agency fees and works that increased the property's value, with invoices.

Sources

Art. 67(1)(b) and art. 68 of Presidential Decree no. 917 of 22 December 1986 (TUIR); art. 1(496) of Law no. 266 of 23 December 2005 (substitute tax, now 26%). Rules updated on 6 November 2026.

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