Skip to content

Taxes on buying a home in Italy — registration tax, VAT, mortgage and land registry taxes

Buying from a private seller, you pay 9 % registration tax (2 % with first-home relief), never less than 1,000 euros, plus 50 euros of mortgage tax and 50 euros of land registry tax. Buying from a business that sells with VAT, you pay 10 % VAT (4 % for a first home, 22 % for cadastral categories A/1, A/8 and A/9) plus 200 euros each of registration, mortgage and land registry tax. If you lose the relief — for instance by selling within five years without buying another home within a year — you owe the tax difference, a 30 % penalty and interest.

2026 rules — verified on September 24, 2026Free, no account

This content is part of the path: Buying a home in Italy· Step 4 of 10· Next step: Italian substitute tax on mortgages and loans — 0.25% or 2%

Your result

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

Sources and assumptions

Calculation assumptions

  • The buyer is an individual who is not buying in the course of a business, trade or profession: that is the condition for asking the notary to base registration tax on the cadastral value.
  • The tool does not work out the cadastral value: you enter it, as given by the notary. Leave it at zero and registration tax is based on the price paid.
  • When the relief is lost, the 30 % penalty is applied to the tax difference being recovered. A literal reading of the penalty provision could apply it to the whole ordinary tax instead; take professional advice on this point. Interest is not worked out.
  • Out of scope: agricultural land, leasing, outbuildings bought under a separate deed, the tax credit for buying again, stamp duty and mortgage fees on VAT sales, under-36 relief, social housing and notary fees.

Go further

Understand this calculation: the related course

Related calculators

Neighbouring calculations: the other side of the same decision, or the step that follows.

Read in Italian

This topic in other countries

Each country applies its own law: these pages are written in its language and read from its official sources.

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.