Buying costs in Italy: taxes, notary and what else comes on top of the price

The three most common cases

Taxes depend on who sells. According to the Agenzia delle Entrate leaflet, without the main-home relief:

• Sale by a private seller: 9 per cent registration tax (imposta di registro), at least 1,000 euros, plus 50 euros each for mortgage tax and cadastral tax.
• Sale by a company without VAT: the same rates as for a private seller.
• Sale by a building company with VAT: 10 per cent VAT on the price (22 per cent for cadastral categories A/1, A/8 and A/9, i.e. luxury apartments, villas and historic buildings), plus 200 euros each for registration, mortgage and cadastral tax. For a main home, guides give 4 per cent VAT.

Main home or holiday home

For a main home there is the “Prima casa” relief: according to guides it is 2 instead of 9 per cent registration tax. It comes with conditions, among them residence in the municipality of the property. The notary clarifies whether you qualify before the contract.

If you only buy a holiday home or second home, you normally pay the full rates above. For buyers from abroad this is the most common case.

Cadastral value instead of the price (prezzo-valore)

When you buy a home from a private seller, the registration tax can be calculated on the cadastral value instead of the agreed price. The procedure is called “prezzo-valore” and has existed since 2006. It only applies to sales without VAT and only if the buyer expressly requests it in the contract.

The cadastral value is often lower than the price, so the tax is then lower. Ask the notary to show you the calculation both ways.

The notary

A notary is required when buying property in Italy. The fee is not fixed, it is agreed freely. The calculator at notaionline.it (as of 24 September 2026) uses 1.0 per cent of the price up to 150,000 euros, 0.8 per cent up to 500,000 euros and 0.5 per cent above, at least 1,500 euros, plus 22 per cent VAT, for a sale by a private seller. For a sale by a building company it uses 0.5 per cent, also at least 1,500 euros.

As an example, for a main home at 200,000 euros from a private seller, the calculator gives total notary costs of 3,350.40 euros, including the taxes the notary collects and pays over. Unless agreed otherwise, the buyer bears the notary costs.

Other items

On top of that usually come the agent’s commission, translators, a lawyer or geometra to check the documents, and later the running costs of the property. Ask for the commission and who pays it in writing before you make an offer.

Important beforehand: you need an Italian tax code for the purchase contract.

Codice Fiscale: how to get one

Frequently asked questions

How high is the registration tax when buying a holiday home in Italy?

9 per cent when buying from a private seller, at least 1,000 euros, plus 50 euros each for mortgage and cadastral tax (Agenzia delle Entrate leaflet, November 2021).

Do I have to pay VAT when I buy?

Only if a building company sells and the property is still subject to VAT, according to guides normally within five years of completion. Then it is 10 per cent, or 22 per cent for luxury properties.

What is “prezzo-valore”?

A procedure in which the registration tax is calculated on the cadastral value instead of the purchase price. It applies to homes sold from private to private and must be requested in the contract.

Who pays the notary?

Unless agreed otherwise, the buyer. The fee is freely agreed, the calculator at notaionline.it gives at least 1,500 euros plus VAT.

Are these rates still valid?

The rates come from the Agenzia delle Entrate leaflet of November 2021 and from current guides. We found no sign of changes, but have the notary confirm them before you buy.

Sources

• Agenzia delle Entrate: guide “Acquisto casa”, chapter 2 (PDF, Italian, November 2021)
• notaionline.it: notary costs for buying a house (as of 24.09.2026, Italian)
• Studio Cataldi: Imposta di registro (Italian)
• Traum-Ferienwohnungen: buying holiday homes and apartments in Italy (German)

This guide is not legal or tax advice. The information is based on the sources listed and valid as of the date shown. Rules and prices change: check them with the competent authority, a notary or a lawyer before you decide.