On top of the price and the notary, anyone buying a home pays taxes. Which ones, and how much, depends on who is selling and how you buy.

From a private seller

If the seller is a private individual you pay registration tax of 9%, with a minimum of 1,000 euros, and mortgage and cadastral taxes of 50 euros each. With the first-home relief the registration tax falls to 2%, still with the 1,000-euro minimum.

From a company

If the seller is a company that applies VAT (mandatory within five years of the end of the works; after that, only if the company chooses), you pay VAT: 4% for a first home, 10% in other cases, 22% for luxury homes (cadastral categories A/1, A/8 and A/9). Registration, mortgage and cadastral taxes are then fixed at 200 euros each. If the company sells VAT-exempt, you pay the same taxes as when buying from a private seller.

The price-value rule

If you buy from a private seller (or from a company selling VAT-exempt) as an individual, outside any business activity, a home and its outbuildings, you can ask the notary in the deed to calculate the registration tax on the cadastral value instead of the price, while still stating the price paid in the deed. The cadastral value is the cadastral income revalued by 5% and multiplied by 110 for a first home, by 120 in other cases. It is usually lower than the price, and the tax falls accordingly.

An example: a first home bought from a private seller, with a cadastral income of 500 euros. The cadastral value is 500 × 1.05 × 110 = 57,750 euros; registration tax at 2% comes to 1,155 euros, plus 100 euros of mortgage and cadastral taxes.

The first home, in brief

The relief has precise requirements, including residence in the municipality of the home (or moving there within eighteen months of the deed; luxury homes, categories A/1, A/8 and A/9, are excluded), and it is lost if they are not met. The Italian Revenue Agency’s guide lists them all; the notary checks them before the deed. It is worth reading before the offer, not after.

Sources

Where the data, rules and figures quoted here come from.

  1. 1.L'acquisto della casa: le imposte e le agevolazioni fiscali, Agenzia delle Entrate · accessed on 29 September 2026
  2. 2.Acquisto della casa: imposte e agevolazioni, Agenzia delle Entrate · accessed on 29 September 2026
  3. 3.Acquisto di una casa: le imposte (prezzo-valore), Agenzia delle Entrate · accessed on 29 September 2026
  4. 4.Agevolazioni per l'acquisto della prima casa, Agenzia delle Entrate · accessed on 29 September 2026