{"id":382,"date":"2025-07-27T11:00:00","date_gmt":"2025-07-27T11:00:00","guid":{"rendered":"https:\/\/italty.com\/blog\/?p=382"},"modified":"2025-10-05T18:39:04","modified_gmt":"2025-10-05T18:39:04","slug":"property-taxes-in-italy-for-foreign-buyers-in-2025-full-guide-for-private-individuals","status":"publish","type":"post","link":"https:\/\/italty.com\/blog\/property-taxes-in-italy-for-foreign-buyers-in-2025-full-guide-for-private-individuals\/","title":{"rendered":"Property Taxes in Italy for Foreign Buyers in 2025: Full Guide for Private Individuals"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"577\" src=\"https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-1024x577.avif\" alt=\"\" class=\"wp-image-385\" srcset=\"https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-1024x577.avif 1024w, https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-300x169.avif 300w, https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-768x433.avif 768w, https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-1536x865.avif 1536w, https:\/\/italty.com\/blog\/wp-content\/uploads\/2025\/07\/photo-1635859890085-ec8cb5466806-e1759689060520-2048x1154.avif 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">1. Buying a Resale Property from a Private Seller<\/h2>\n\n\n\n<p>If you, as a private individual (including a foreign buyer), purchase from another private seller, the main tax is\u00a0<em><strong>Imposta di Registro<\/strong>\u00a0<\/em>(registration tax).<\/p>\n\n\n\n<p>The rate depends on whether the property qualifies as your\u00a0<strong><em>prima casa<\/em><\/strong>\u00a0(first home in Italy) or\u00a0<strong><em>seconda casa<\/em><\/strong>\u00a0(holiday home or investment).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">If It\u2019s Your&nbsp;<em>Prima Casa<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registration tax:<\/strong>\u00a02% of the cadastral value (usually lower than market price).<\/li>\n\n\n\n<li><strong>Mortgage and cadastral fees:<\/strong>\u00a0\u20ac50 each.<\/li>\n<\/ul>\n\n\n\n<p><strong>To qualify for the \u201c<em>prima casa<\/em>\u201d benefit:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>You must register your\u00a0<em><strong>residenza<\/strong><\/em>\u00a0in the same municipality within 18 months after purchase.<\/li>\n\n\n\n<li>You cannot own another\u00a0<em>prima casa<\/em>\u00a0in Italy. If you do, you must sell it within 18 months.<\/li>\n\n\n\n<li>Non-EU citizens need a valid Italian residence permit (<em>permesso di soggiorno<\/em>) to register residence. <a href=\"https:\/\/italty.com\/#contacts-page\">Our immigration lawyer can help you get it, if needed.<\/a><\/li>\n\n\n\n<li>EU citizens can register directly without needing a residence permit.<\/li>\n\n\n\n<li>The property cannot belong to luxury categories (A1, A8, A9).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">If It\u2019s Your&nbsp;<em>Seconda Casa<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Registration tax:<\/strong>\u00a09% of the cadastral value.<\/li>\n\n\n\n<li><strong>Mortgage and cadastral fees:<\/strong>\u00a0\u20ac50 each.<\/li>\n<\/ul>\n\n\n\n<p>This option applies to most foreign buyers who do not plan to live in Italy full-time.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Buying from a Developer or Company (New-Build Properties)<\/h2>\n\n\n\n<p>If the seller is a company or developer, the main tax is&nbsp;<strong>IVA (VAT)<\/strong>&nbsp;instead of&nbsp;<em>Imposta di Registro<\/em>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">For&nbsp;<em>Prima Casa<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VAT rate:<\/strong>\u00a04% of the contract price.<\/li>\n\n\n\n<li><strong>Mortgage and cadastral fees:<\/strong>\u00a0\u20ac200 each.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">For&nbsp;<em>Seconda Casa<\/em><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>VAT rate:<\/strong>\u00a010% (standard housing) or 22% (luxury category).<\/li>\n\n\n\n<li><strong>Additional utilities connection costs:<\/strong>\u00a0typically \u20ac4,000\u20135,000 per property.<\/li>\n<\/ul>\n\n\n\n<p>If the property is more than five years old, the tax regime may vary:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>In most cases, VAT still applies (4%, 10%, or 22%).<\/li>\n\n\n\n<li>Sometimes, the registration tax scheme (2% or 9%) can apply instead \u2014 depending on whether the developer rents or elects VAT for the sale.<\/li>\n<\/ul>\n\n\n\n<p>Each case must be checked individually with the notary.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">3. Example Calculation<\/h2>\n\n\n\n<p>You buy a resale property in Italy from a private seller:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Purchase price: \u20ac200,000<\/li>\n\n\n\n<li>Cadastral value: \u20ac100,000<\/li>\n<\/ul>\n\n\n\n<p>If it\u2019s your&nbsp;<strong>second home<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>9% \u00d7 \u20ac100,000 =\u00a0<strong>\u20ac9,000<\/strong>, plus \u20ac100 in fixed fees.<\/li>\n<\/ul>\n\n\n\n<p>If it\u2019s your&nbsp;<strong>first home<\/strong>&nbsp;(<em>prima casa<\/em>):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2% \u00d7 \u20ac100,000 =\u00a0<strong>\u20ac2,000<\/strong>, plus \u20ac100 in fixed fees.<br><em>(available only if you have residency or are an EU citizen who can register locally)<\/em><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">4. Key Considerations for Foreign Buyers<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The\u00a0<em>prima casa<\/em>\u00a0benefit is meaningful only for those who plan to live in Italy or obtain residency.<\/li>\n\n\n\n<li>If you fail to meet the residence conditions within 18 months, the tax benefit is cancelled \u2014 and you\u2019ll need to pay the difference up to the\u00a0<em>seconda casa<\/em>\u00a0rate, plus penalties.<\/li>\n\n\n\n<li>A\u00a0<strong>cadastral reform<\/strong>\u00a0is expected in 2026, which may increase the taxable base.<\/li>\n\n\n\n<li>Apart from residence and documentation, the purchase process for foreigners is identical to that for Italian citizens.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">5. Notary and Agent Fees<\/h2>\n\n\n\n<p>A notary (<em>notaio<\/em>) is mandatory for property transfers in Italy.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fees usually range from\u00a0<strong>1%\u20132% of the purchase price<\/strong>, depending on region and deal complexity.<\/li>\n\n\n\n<li>For buyers who don\u2019t speak Italian, the presence of a\u00a0<strong>sworn translator<\/strong>\u00a0is required (average cost \u20ac700\u20131,300).<\/li>\n<\/ul>\n\n\n\n<p>If you prefer, the transaction can also be completed by\u00a0<strong>power of attorney<\/strong>, without your physical presence \u2014 learn more <a href=\"https:\/\/italty.com\/blog\/how-to-sign-a-property-purchase-in-italy-with-a-translator-or-by-power-of-attorney\/\">here<\/a>.<\/p>\n\n\n\n<p><h2 data-start=\"4177\" data-end=\"4208\" style=\"white-space: normal; color: rgb(0, 0, 0);\">6. Real Estate Agency Fees<\/h2><p data-start=\"4210\" data-end=\"4442\" style=\"white-space: normal; color: rgb(0, 0, 0);\">Our standard service fee is\u00a0<strong data-start=\"4238\" data-end=\"4261\">4% (minimum \u20ac5,000)<\/strong>\u00a0for full buyer representation, covering every step of the process \u2014 and often even post-closing support.Fees may vary depending on your budget and the complexity of your case.<\/p><\/p>\n\n\n\n<p>Buying property in Italy as a foreigner is perfectly achievable \u2014 but understanding taxes from the start helps you make informed decisions, save money, and stay compliant with Italian law.<\/p>\n\n\n\n<p>If you\u2019d like personalized guidance or want to estimate your tax scenario before buying, get in touch. <a href=\"https:\/\/italty.com\/#services-page\">Start your Italian property journey with expert help today.<\/a><\/p>\n\n\n\n<p>\u00a9 ITALTY \u2014 Your Italian Realty<br>We write about buying real estate in Italy with maximum benefit for you, without risks and stress.<\/p>\n\n\n\n<p><em>The information contained in this guide is general in nature and does not replace the advice of a qualified professional ( notary, accountant, lawyer, etc.).<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Buying property in Italy comes with several taxes \u2014 and the right structure can save you thousands. Here\u2019s a clear guide for private individuals, both Italian and foreign, whether you\u2019re buying a resale or a new build.<\/p>\n","protected":false},"author":1,"featured_media":385,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-382","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-faq"],"_links":{"self":[{"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/posts\/382","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/comments?post=382"}],"version-history":[{"count":9,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/posts\/382\/revisions"}],"predecessor-version":[{"id":392,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/posts\/382\/revisions\/392"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/media\/385"}],"wp:attachment":[{"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/media?parent=382"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/categories?post=382"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/italty.com\/blog\/wp-json\/wp\/v2\/tags?post=382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}