Italian capital gain on property (plusvalenza) — selling within five years
The gain is the sale price minus the purchase price or building cost, plus any other cost relating to the property. It is only taxed when the property was bought or built no more than five years before the sale; inherited property is excluded, and so is a home that served as the main residence of the seller or their family for most of the time it was owned. On completion you can ask the notary to apply a 26 % substitute tax instead of income tax (IRPEF).
2026 rules — verified on September 24, 2026Free, no account
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Chi vende un bene immobile può richiedere al notaio, all’atto della cessione, l’applicazione di un’imposta sostitutiva dell’imposta sul reddito pari al 26%. »
- Gazzetta Ufficiale — TUIR (DPR 917/1986) art. 67 — tax year 2026, verified on September 24, 2026
Excerpt from the source : « plusvalenze realizzate mediante cessione a titolo oneroso di beni immobili acquistati o costruiti da non piu' di cinque anni, esclusi quelli acquisiti per successione »
Calculation assumptions
- The seller is a private individual: the sale is not made in the course of a business, trade or profession, where the substitute tax does not apply.
- Ownership is counted in whole years. If the sale falls exactly on the fifth anniversary of the purchase, the property has not yet been owned for more than five years: check the dates with the notary.
- Out of scope: building land, land development, properties improved under the superbonus scheme (ten-year rule) and indexation of the cost under the consumer price index.
- Without the substitute tax the gain goes on the income tax return: the resulting IRPEF depends on your other income and is not calculated here.
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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.