IVIE — work out the Italian tax on property held abroad
IVIE is 1.06 % of the value of the foreign property, in proportion to your share and the months you owned it: a 300,000 euro house owned all year costs 3,180 euros. Nothing is paid if the tax, worked out without share or period, does not exceed 200 euros. A main home is exempt unless it would fall in Italian land-registry categories A/1, A/8 or A/9: the rate is then 0.4 % with a 200 euro deduction.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Moving back to Italy to work· Step 6 of 8· Next step: Italian section RW: tax monitoring of foreign investments and accounts
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Sources and assumptions
- Agenzia delle Entrate — page « Imposta sul valore degli immobili situati all'estero (Ivie) — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Dal 2024 l’aliquota è pari, ordinariamente, allo 1,06% del valore degli immobili (era pari allo 0,76% fino al 2023) »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L’aliquota scende allo 0,4%, invece, per gli immobili adibiti ad abitazione principale che in Italia risultano classificati nelle categorie catastali A/1, A/8 e A/9 »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « per i quali è possibile, inoltre, detrarre dall’imposta (fino a concorrenza del suo ammontare) 200 euro, rapportati al periodo dell’anno durante il quale l’immobile è destinato ad abitazione principale »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Il versamento non è dovuto se l’importo complessivo (calcolato a prescindere da quote e periodo di possesso e senza tenere conto delle detrazioni previste per lo scomputo dei crediti di imposta) non supera i 200 euro. »
Calculation assumptions
- The property value is an input you provide: the land-registry value in EU and EEA countries with adequate information exchange, otherwise the purchase cost or market value, as set out in circular 28/E of 2012.
- The 200 euro threshold is checked on this one property only: if you own others abroad, the combined amount is what counts.
- For a luxury main home, the share entitling you to the deduction is assumed to equal your ownership share.
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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.