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Taxes on buying a home in Italy

Registration, mortgage registry and land registry taxes, or VAT, on the purchase of a home in Italy: from a private seller or a company, first home or not, with the cadastral value rule.

Who is selling

VAT usually applies when the seller is the company that built or renovated the property, within 5 years of completing the works (or later, if it opts for VAT in the deed). Otherwise a sale by a company is VAT-exempt.

Does the buyer qualify for first-home relief (prima casa)?

The calculator does not check the requirements: residence (or work) in the municipality, no other home in the same municipality and no other home bought with the relief, unless it is sold within two years. They are explained in the Agenzia delle Entrate guide (in Italian).

€
€
Home plus outbuildings, from the land registry extract (visura catastale).
€
Registration tax or VAT paid on the first home you sell within one year of the new purchase.

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Total taxes
€0

Enter the price and the cadastral income: 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 23 October 2026. It is not advice and does not replace the opinion of the notary who draws up the deed: always check the figures before using them in a deed. Terms of use

How purchase taxes work in Italy

The taxes depend on two things: who is selling (a private individual or a company, with or without VAT) and whether the buyer qualifies for first-home relief.

From a private seller, or a company selling without VAT

  • First home: registration tax 2% (minimum €1,000), mortgage registry tax €50, land registry tax €50.
  • Other homes: registration tax 9% (minimum €1,000), mortgage registry tax €50, land registry tax €50.

These deeds are exempt from stamp duty and registry fees. If the buyer is a private individual, the registration tax is calculated on the cadastral value: cadastral income × 1.05 × 110 for a first home, × 120 for other homes.

From a company, with VAT

  • VAT on the price: 4% first home, 10% other homes, 22% for categories A/1, A/8 and A/9.
  • Registration, mortgage registry and land registry taxes fixed at €200 each.

On top of that come stamp duty, the mortgage registry fee and the land registry transfer fee, which in notarial practice amount to €230, €35 and €55: the calculator adds them as an estimate.

An example

A first home bought from a private seller for €200,000, with a cadastral income of €900. Cadastral value: 900 × 1.05 × 110 = €103,950. Registration tax: 2% = €2,079. With the two fixed taxes the total is €2,179. On the price, without the cadastral value rule, the registration tax would be €4,000. This is the example given in the Agenzia delle Entrate guide.

To see the full cost of buying, including notary, agency fee and mortgage, use the home purchase costs breakdown.

Frequently asked questions

How much tax do you pay to buy a home in Italy from a private seller?

Registration tax (imposta di registro) at 9%, or 2% with first-home relief, with a minimum of €1,000, plus €50 mortgage registry tax and €50 land registry tax. If the buyer is a private individual, the registration tax is usually calculated on the cadastral value rather than on the price.

What is the cadastral value rule (prezzo-valore)?

It lets a private individual buying a home pay registration tax on the cadastral value: the cadastral income × 1.05 × 110 for a first home, × 120 for other homes. It must be requested from the notary in the deed. It is usually cheaper than paying on the price, and it limits the tax office's checks on the declared value.

Can a foreigner get first-home relief (prima casa)?

The relief does not depend on nationality: it depends on the requirements, including residence in the municipality where the home is (or moving there within 18 months) or working there, and not owning other homes bought with the relief. Check your situation with the notary before signing.

When do you pay VAT instead of registration tax?

When the seller is the company that built or renovated the property and sells within 5 years of completing the works, or later if it opts for VAT. VAT is 4% for a first home, 10% otherwise and 22% for categories A/1, A/8 and A/9; registration, mortgage registry and land registry taxes are fixed at €200 each.

Who pays the taxes and when?

The buyer. Registration, mortgage registry and land registry taxes are paid to the notary at the signing of the deed (rogito), who pays them over to the tax office. VAT, when due, is paid to the seller with the invoice.

Sources

Agenzia delle Entrate, “L'acquisto della casa: le imposte e le agevolazioni fiscali” (June 2024, in Italian); Presidential Decree no. 131 of 26 April 1986 (Registration Tax Code); art. 10 of Legislative Decree no. 23 of 14 March 2011. Rules updated on .