Italy
Taxes & Costs — Italy
Registro rates, IMU, and total acquisition costs for primary and secondary homes in Italy.
Updated February 2026
Italy
Italy's transfer tax system (Imposta di Registro) distinguishes sharply between primary and secondary residences:
Primary residence (prima casa)
- Imposta di Registro: 2% of cadastral value (not the purchase price)
- Ipotecaria: €50 (flat)
- Catastale: €50 (flat)
- Minimum tax: €1,000
Second home / holiday property (seconda casa)
- Imposta di Registro: 9% of the higher of cadastral value or purchase price
- Ipotecaria: €50 flat
- Catastale: €50 flat
Important caveat — cadastral value vs market price
Italy's transfer taxes are technically calculated on the valore catastale (cadastral value), not the market price. However, for second homes, the tax authorities use the higher of the two values, which in practice means the purchase price where this is higher.
Total acquisition cost breakdown (second home, €300,000 property)
- Imposta di Registro (9%): ~€27,000
- Notary emoluments (~2%): ~€6,000
- Land registry and misc (0.2%): ~€600
- Legal fees (if avvocato engaged, ~1.5%): ~€4,500
- Total acquisition cost: ~€38,000 (approx. 12.7% of purchase price)
Primary casa benefits
If you intend to make the property your primary residence (within 18 months of purchase), you benefit from the 2% rate — saving approximately €21,000 on a €300,000 purchase.
Based on Agenzia delle Entrate 2025, D.P.R. 131/1986
Last reviewed: Feb 2026