Property
Italy — Property: Buying Process
The taxes due when buying a home in Italy and who pays them, per the Italian tax agency.
VerifiedGovernment / official sourceAgenzia delle Entrate - The purchase of a home: taxesLast reviewed: 2026-10-27
Key facts
- Buying from a private seller or a VAT-exempt business without the prima casa benefit costs a 9% registration tax (minimum EUR 1,000) plus fixed EUR 50 mortgage tax and EUR 50 cadastral tax.
- With the prima casa benefit, the registration tax is 2% (minimum EUR 1,000) with the same EUR 50 fixed taxes; buying from a VAT-liable builder it is 4% VAT with EUR 200 fixed registration, mortgage and cadastral taxes.
- Buying from a builder without the benefit carries VAT of 10% (22% for luxury categories A/1, A/8, A/9) and EUR 200 fixed taxes each.
- The notary pays the registration, mortgage and cadastral taxes when registering the deed.
- The prima casa buyer must move residence to the municipality within 18 months, stating that intention in the deed; categories A/1, A/8 and A/9 do not qualify.
- Under the price-value rule an individual buying a home can ask the notary to tax the cadastral value (income x 1.05 x 120) instead of the price, and notary fees are reduced by 30%.