Italy property buying costs: 9%, or VAT, and the cadastral-value option.
// Short answer
Buying an Italian home from a private seller costs 9% registration tax, minimum EUR 1,000, plus EUR 50 mortgage tax and EUR 50 cadastral tax. A private buyer can have the 9% charged on the cadastral value instead of the price. A new build from the builder pays 10% VAT plus EUR 600 in fixed taxes. Notary and agent fees come on top.
Rules and rates as of September 2026. IMU is set by each comune and income tax articles are renumbered from 1 January 2027, so check the dated items again before you sign. Every figure links to its source.
On this page
What are the one-off costs of buying property in Italy?
Purchase taxes, the notary's fee, and usually an estate agent's commission. The taxes depend on who sells: a private seller means 9% registration tax plus EUR 50 plus EUR 50; a builder within 5 years of completion means 10% VAT plus three fixed taxes of EUR 200.
| Purchase | Taxes (Agenzia delle Entrate, October 2025) |
|---|---|
| Resale from a private seller | Registration 9% (min EUR 1,000); mortgage EUR 50; cadastral EUR 50 |
| New build from the builder | VAT 10% (22% for A/1, A/8, A/9); registration, mortgage and cadastral EUR 200 each |
| First home (prima casa), private seller | Registration 2% |
| First home, builder | VAT 4% |
What is the prezzo-valore rule?
An option to pay the registration tax on the cadastral value instead of the price. It applies when a private individual buys a home in a sale not subject to VAT, and asks the notary in the deed. Cadastral value is rendita times 1.05 times 120, or 110 for a first home.
The real price must still be stated in the deed. Hiding part of it voids the benefit and triggers a penalty of 50% to 100% of the tax difference. The rule also gives a statutory 30% reduction of notary fees.
Can a foreign buyer get Italy's 2% first-home rate?
Only with residence. The prima casa rate needs the home to be in the comune where the buyer lives, or the buyer must move residence there within 18 months, declared in the deed, or it must be where the buyer works. A non-resident investor who does not move will normally not qualify.
There is an extra route for people who moved abroad for work after living or working in Italy for at least 5 years. The relief is not available for luxury categories A/1, A/8 and A/9.
What does the preliminary contract cost to register?
EUR 200 fixed registration tax, plus stamp duty of EUR 16 per 4 pages, or EUR 155 if notarised. For preliminaries signed from 1 January 2025, a 0.5% registration tax also applies to any deposit or advance not subject to VAT, credited against the final deed's tax.
It must be registered within 30 days of signing. The notary does it if the contract is notarised.
How much are notary and estate agent fees in Italy?
Neither is fixed by law as a percentage. Agent commission is reported at about 3% plus 22% VAT from each side, negotiable and varying by region and price, usually due at the preliminary contract. Notary fee ranges quoted by guides vary widely, so ask for a written quote.
The deed must state whether an agent was used, with the agent's details and fee.
Sources
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See the $499 report, page by pageFrequently Asked Questions
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