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Italian tax credit for buying a new main home — how much you get back

If you sell a home bought with the Italian main-home (prima casa) relief and buy another qualifying home within a year, you get a tax credit equal to the registration tax or VAT you paid on the first purchase. The credit cannot exceed the tax due on the new purchase, and any excess is not refunded.

2026 rules — verified on September 25, 2026Free, no account

This content is part of the path: Buying a home in Italy· Step 8 of 10· Next step: Registering a private deed with the Italian Agenzia delle Entrate: form 69 and form RAP

Your result

Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.

Sources and assumptions

  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « imposta di registro proporzionale nella misura del 2% (anziché del 9%) »
  • Gazzetta Ufficiale — DPR 26 avril 1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Nei casi di cui al comma 1, l'imposta, comunque, non puo' essere inferiore a 1.000 euro »
  • Agenzia delle Entrate — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « se si acquista da un’impresa, con vendita soggetta a Iva Iva ridotta al 4% »
  • Gazzetta Ufficiale — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Ai contribuenti che provvedono ad acquisire, a qualsiasi titolo, entro un anno dall'alienazione dell'immobile per il quale si e' fruito dell'aliquota agevolata »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « a condizione che quest'ultimo immobile sia alienato ((entro due anni)) dalla data dell'atto. »

Calculation assumptions

  • The credit equals the registration tax or VAT paid on the earlier relieved purchase, up to the tax due on the new relieved purchase; any excess is not refunded (article 7 of Law 448/1998).
  • The new purchase must take place within one year of the sale. If you buy the new home before selling the old one, the credit is still due provided the old home is sold within two years of the new purchase. The calculator works in whole months: in the deadline month, check the exact dates.
  • On the new purchase, the tax is registration tax at 2% (never less than EUR 1,000) when buying from a private seller, or VAT at 4% of the price when buying from a business selling under VAT. The taxable amount is the one stated in the deed.
  • The result assumes the first purchase had the main-home relief and did not lose it, that the new home qualifies too (categories A1, A8 and A9 excluded) and that it is bought for a price. Mortgage and land registry taxes and the under-36 relief are not covered.

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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.