Calculate acquisition fees (Imposta di registro, IVA, notary, agency), total cost and your monthly mortgage payment for buying property in Italy.
Rates 2026
The asking price is not what a purchase in Italy actually costs: on a property of 200 000,00 €, acquisition costs come to 13 100,00 €, or 6.6 % of the price. They break down into Imposta di registro, IVA, Imposta di registro. These are paid in cash on top of the deposit and cannot be borrowed, which is the usual surprise for a first-time buyer and often runs into tens of thousands. On the financing side, at a rate of 3.80 %, borrowing over 25 years after a deposit of 40 000,00 € gives a monthly payment of 943,72 € including insurance. The calculator below recalculates all of it on your own price, deposit and term, and the table breaks out every fee line by line, because that is where most of the difference between one country and another sits, far more than in the interest rate itself.
Buying property in Italy attracts many international buyers drawn by la dolce vita, culture, gastronomy and attractive prices. Understanding acquisition fees – Imposta di registro, IVA, notary, agency – is essential to properly prepare your budget and avoid surprises.
The Imposta di registro is the main tax when buying resale property (seconda mano) in Italy. For a primary residence (prima casa), the rate is 2% of the cadastral value (rendita catastale x 115.5). For a secondary residence, the rate rises to 9%. The minimum tax is €1,000. The calculation uses the cadastral value, generally well below the sale price, which is a significant tax advantage.
For new property bought from the developer (da costruttore), the buyer pays IVA (Imposta sul Valore Aggiunto) at 4% for a primary residence, 10% for a secondary residence, and 22% for luxury properties. IVA is calculated on the sale price (not cadastral value), making new purchases generally more expensive in pure tax terms.
The agevolazioni prima casa scheme offers significant tax advantages when buying a primary residence in Italy: Imposta di registro reduced to 2% (instead of 9%) or IVA at 4% (instead of 10%). To qualify, the buyer must establish residency in the municipality within 18 months of purchase and not own another property in the same municipality. Resale within 5 years means losing the benefit (unless repurchasing within one year).
International buyers favor certain Italian regions: Tuscany (Florence, Siena, Lucca – €2,500-5,000/m²), Liguria (Italian Riviera), Rome and Lazio (€3,000-6,000/m²), Lombardy (Milan, Lakes Como and Garda), Sardinia and Sicily for holiday homes. Prices vary considerably: from €500/m² in rural Sicily to over €10,000/m² in historic Rome or Milan.
As a property owner in Italy, you are subject to several taxes: IMU (Imposta Municipale Propria) – annual property tax for secondary residences (exempt for prima casa), TARI (waste collection tax), and if renting, the cedolare secca at 21% (flat tax on rental income). For non-residents, imputed income tax applies based on the rendita catastale.
Every foreign buyer must obtain a codice fiscale (Italian tax ID number) from the Agenzia delle Entrate or Italian consulate. The process involves: the proposta d'acquisto (purchase offer), the compromesso (contratto preliminare) with a caparra confirmatoria deposit of 10-30%, then the rogito notarile (final notarized deed) before the notaio.
The mutuo is the Italian mortgage. Italian banks like Intesa Sanpaolo, UniCredit and Banca Monte dei Paschi finance up to 80% of the value for residents and 50-60% for non-residents. Rates are fixed (tasso fisso) or variable (tasso variabile, linked to Euribor). Maximum duration is generally 30 years.
Several pitfalls await buyers in Italy: check the visura catastale (cadastral extract) and visura ipotecaria (mortgage extract) for charges and liens, verify the certificato di agibilità (habitability certificate), check for abusi edilizi (illegal constructions, common in the south), and confirm conformità catastale (cadastral plan conformity). Engage an independent avvocato (lawyer).
Italy offers significant tax incentives for first-time home buyers through the agevolazione prima casa (first home benefit). This reduces the registration tax from 9% to 2% for resale properties, or VAT from 10% to 4% for new builds. To qualify, the buyer must establish residency in the municipality within 18 months and must not own another property benefiting from the same relief. Additionally, mortgage interest payments for a primary residence are tax-deductible at 19% up to €4,000 per year. For energy-efficient renovations, the Superbonus and Ecobonus programs have offered deductions of 50% to 110% on qualifying renovation expenses, though eligibility criteria change annually. Foreign buyers from EU countries enjoy the same tax benefits as Italian residents.
The Italian property market shows dramatic regional price differences. Milan leads with average prices exceeding €5,000/m² in central areas, followed by Rome (€3,500–4,500/m²) and Florence (€3,000–4,000/m²). In contrast, southern regions like Calabria, Molise, and Basilicata offer properties from €500–1,000/m², with some municipalities running case a 1 euro (€1 houses) programs requiring renovation commitments. Coastal areas in Liguria, Sardinia, and the Amalfi Coast command premium prices driven by tourism demand. For investors, cities like Bologna, Turin, and Palermo offer strong rental yields (4–6%) combined with affordable purchase prices. Understanding these regional dynamics is essential for maximizing value and rental potential in the Italian market.
Detailed comparison of each component of acquisition fees between resale and new build purchases in Italy.
| Component | Resale (Seconda mano) | New build (Da costruttore) | Detail |
|---|---|---|---|
| Imposta di registro / IVA | 2% (prima casa) | 4% IVA (prima casa) | On cadastral value (resale) or sale price (new) |
| Imposta di registro flat fee | – | €200 | Fixed fee for new build purchases |
| Imposta ipotecaria | €50 | €200 | Fixed mortgage tax |
| Imposta catastale | €50 | €200 | Fixed cadastral tax |
| Notary fees | ~1-2.5% | ~1-2.5% | Regulated sliding-scale fee |
| Real estate agency | ~3% | ~3% | Agency commission (+ 22% IVA) |
| IMU (annual) | exempt prima casa | exempt prima casa | Annual property tax – 0.76-1.06% for secondary residences |
| Estimated total | ~6-7% | ~8-9% | Percentage of property price |
The codice fiscale is mandatory for any purchase in Italy. You can apply at the Italian consulate or at the Agenzia delle Entrate in Italy. Also open an Italian bank account for transactions.
The compromesso (contratto preliminare) is the Italian purchase agreement. The buyer pays a caparra confirmatoria (deposit) of 10-30%. If the buyer withdraws, the deposit is lost; if the seller withdraws, they return double the deposit. Have the visura catastale and visura ipotecaria checked.
Signing the rogito notarile (final notarized deed) before the notaio finalizes the sale. You pay the balance and fees. The notaio handles registration at the catasto (land registry) and Conservatoria dei Registri Immobiliari.
Yes, as an EU citizen, you can buy property in Italy without any restrictions. The only requirement is to obtain a codice fiscale (Italian tax ID) and open an Italian bank account for transactions. Non-EU buyers are admitted under the condition of reciprocity between Italy and their country, a rule that covers most nationalities. A residence permit is not required to purchase, only to obtain the prima casa tax reduction.
Imposta di registro applies to resale properties (2% prima casa, 9% secondary). IVA applies to new builds from the developer (4% prima casa, 10% secondary). The two taxes never apply together: it's one or the other depending on the seller type.
Yes, Italian banks lend to non-resident Europeans, generally up to 50-60% of the property value (80% for residents). You can also borrow from a bank in your home country using local property as collateral. Expect a heavier file than at home: Italian tax code, local bank account, statements and tax returns for the past two years, plus a 0.25% substitute tax on the amount borrowed.
The caparra confirmatoria is the deposit paid when signing the compromesso. It is typically 10 to 30% of the price. If the buyer defaults, the seller keeps the deposit; if the seller defaults, they must return double the amount. It is therefore far more binding than a simple reservation fee, and the compromesso should be registered with the tax office within twenty days of signature to be enforceable against third parties.
As a property owner in Italy, you pay: IMU (property tax, exempt for prima casa), TARI (waste collection tax, varies by municipality), and if renting, the cedolare secca at 21% on rental income. Second homes also pay IMU at a municipal rate set each year, typically between 0.76% and 1.06% of the cadastral value, so the actual bill varies widely from one comune to the next.
Request a visura catastale (cadastral extract) and visura ipotecaria (mortgage extract) to check charges and liens. Verify the certificato di agibilità and conformità catastale. An independent avvocato (lawyer) is strongly recommended. Also check that past building works were properly declared to the municipality: an unregularised planning irregularity prevents the final deed from being signed and can block a future resale.
Yes, EU citizens can open an Italian bank account and apply for a mortgage (mutuo) with the same conditions as Italian residents. Non-EU nationals need a valid visa or residency permit. Italian banks typically finance up to 60–70% of the property value for non-residents (vs 80% for residents). Required documents include proof of income, tax returns, and a valid codice fiscale (Italian tax ID). Interest rates for non-residents may be slightly higher. Working with a mediatore creditizio (mortgage broker) can help navigate the application process and find the best rates.
A geometra is a licensed technical professional in Italy who handles property surveys, cadastral matters, and building compliance. Before purchase, hiring a geometra to conduct a due diligence tecnica is highly recommended. They verify that the property matches its cadastral records (planimetria catastale), check for building regulation violations (abusi edilizi), and confirm that all necessary permits are in order. This technical verification is separate from the notaio's legal checks and can prevent costly surprises after purchase.
Registry tax applied when buying resale property. Rate of 2% (prima casa) or 9% (secondary residence) on cadastral value.
Italian VAT applied to new builds from the developer. 4% (prima casa), 10% (secondary), 22% (luxury).
Italian tax identification number. Mandatory for buying property, opening a bank account or signing contracts in Italy.
Italian purchase agreement with a caparra confirmatoria deposit (10-30%). Binds both parties.
Final notarized deed signed before the notaio. Formalizes property transfer and must be registered at the land registry.
Cadastral extract showing property data: rendita catastale, category, surface area. Essential document before any purchase.
Mortgage registry extract revealing charges, mortgages and easements on the property.
Italian notary, public officer who drafts and authenticates the deed of sale (rogito). Fees are regulated and sliding-scale.
Annual Italian property tax. Exempt for primary residences (prima casa). Rate of 0.76-1.06% for secondary residences.