Buying a home in Italy: purchase taxes and the first-home relief
The seller decides whether you pay 9% registration tax or 10% VAT; the cadastral-value option shrinks the base, the €1,000 floor props it up. Then the first-home relief: who qualifies, 2% registration tax or 4% VAT, moving your residence within 18 months, selling within five years and what losing the relief costs. Two modules with case studies, 2026 rules.
Foundational2 modules41 minFree course
2026 rules — verified on September 25, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Buying a home in Italy· Step 1 of 10· Next step: Italy's 19% tax credits: medical costs, mortgage, school and sport
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell from the type of seller whether a purchase bears Italian registration tax or VAT
- Know the standard 2026 figures: 9% registration tax, 10% or 22% VAT, flat mortgage and cadastral taxes
- Understand the cadastral-value option (prezzo-valore) and when to ask the notary for it
- Apply the €1,000 floor on proportional registration tax
- Estimate the tax cost of a purchase before signing and compare two offers
- Check the conditions on the buyer and on the property for the first-home relief
- Know what the relief saves on each route: 2% registration tax or 4% VAT
- Know the deadlines for moving your residence and for selling a home you already own
- Recognise the events that cancel the relief and work out what they cost
- Connect a resale within five years with the taxation of the capital gain
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountRegistration tax or VAT: what you pay at the notary's tableWhat you will be able to do
- Tell from the type of seller whether a purchase bears Italian registration tax or VAT
- Know the standard 2026 figures: 9% registration tax, 10% or 22% VAT, flat mortgage and cadastral taxes
- Understand the cadastral-value option (prezzo-valore) and when to ask the notary for it
- Apply the €1,000 floor on proportional registration tax
- Estimate the tax cost of a purchase before signing and compare two offers
- Module 220 minFree — no accountThe first-home relief: who qualifies, what it saves and how it is lostWhat you will be able to do
- Check the conditions on the buyer and on the property for the first-home relief
- Know what the relief saves on each route: 2% registration tax or 4% VAT
- Know the deadlines for moving your residence and for selling a home you already own
- Recognise the events that cancel the relief and work out what they cost
- Connect a resale within five years with the taxation of the capital gain
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (4)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
Download the handouts
Where this course leads
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The courses that follow on from this one.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.