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Italian registration tax on a preliminary sale contract

A preliminary sale contract is registered within 30 days with a fixed tax of 200 euros. A confirmatory deposit or price advances outside VAT add 0.5 % of those sums (or the lower tax due on the final deed), credited at completion; a penalty deposit is taxed at 3 %.

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

This content is part of the path: Buying a home in Italy· Step 3 of 10· Next step: Taxes on buying a home in Italy — registration tax, VAT, mortgage and land registry taxes

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Sources and assumptions

  • Gazzetta Ufficiale — D.L. 104/2013 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « L'importo di ciascuna delle imposte di registro, ipotecaria e catastale stabilito in misura fissa di euro 168 da disposizioni vigenti anteriormente al 1° gennaio 2014 e' elevato ad euro 200. »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Se il contratto preliminare prevede la dazione di somme a titolo di caparra confirmatoria o il pagamento di acconti di prezzo non soggetti all'imposta sul valore aggiunto ai sensi degli articoli 5, comma 2, e 40 del testo unico, si applica l'aliquota dello 0,5 per cento o la minore imposta applicabile per il contratto definitivo. »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « Atti diversi da quelli altrove indicati aventi per oggetto prestazioni a contenuto patrimoniale ((ivi compresi i contratti che trasferiscono diritti edificatori comunque denominati)) .... 3% »
  • Gazzetta Ufficiale — DPR 131/1986 — tax year 2026, verified on September 25, 2026
    Excerpt from the source : « La registrazione degli atti che vi sono soggetti in termine fisso deve essere richiesta, salvo quanto disposto dall'articolo 17, comma 3-bis, entro trenta giorni dalla data dell'atto se formato in Italia »

Calculation assumptions

  • The preliminary contract concerns a sale and is registered with the Italian Revenue Agency, for instance on form RAP.
  • If you enter the proportional registration tax of the final deed, the 0.5 % never exceeds it: the law applies the lower tax due on the final contract.
  • Stamp duty, preliminary contracts other than sales and rounding when the tax is assessed 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.