01
Buying from a private seller
You pay registration tax (imposta di registro): 2% of the cadastral value if the home becomes your main residence (prima casa), 9% otherwise. The cadastral value is usually well below the market price. On top come the mortgage and cadastral duties, 50 € each.
The prima casa relief requires moving your residence to that municipality within 18 months and does not apply to luxury homes.
02
Buying from a developer
For a new home sold by a construction company you pay VAT (IVA) instead of registration tax: 4% for a main home, 10% otherwise, on the price. Registration, mortgage and cadastral duties are fixed at 200 € each.
03
Notary, agency and after
The notary's fee depends on the price and complexity, so ask for a quote in advance. In Italy the agency commission is usually paid by both buyer and seller, and the amount is agreed in writing.
After the purchase, a second home pays the annual municipal tax IMU, plus TARI for waste collection. A main home is exempt from IMU unless it is a luxury property.
These guides are general orientation, not legal or tax advice. Details are confirmed with the notary before signing.
