Inheritance tax on Italian property: rates and filing

The rates and allowances

The Agenzia delle Entrate gives the following table, based on article 7 of legislative decree 346/1990:

The tax is calculated on what each beneficiary receives, not on the total estate. Three calculations on those official rates, not quotes:

• A child receives a net share worth €1,200,000: 4% × (€1,200,000 − €1,000,000) = €8,000.
• A sister receives a net share worth €300,000: 6% × (€300,000 − €100,000) = €12,000.
• A relative of the fourth degree receives a net share worth €100,000: 6% × €100,000 = €6,000, with no allowance.

“Net value” is the value after deductible items, and the pages I read do not detail those. Which of the pages’ categories your heir falls in matters greatly, so the family tree should be checked first. For other taxes that fall on the property when it is inherited, see below.

Who must file, and by when

The declaration is due within 12 months of the opening of the succession, which is generally the date of death. The people who must file are the heirs, those called to the inheritance and legatees (unless they have expressly renounced), their legal representatives, the people put in possession of the property if the deceased is missing or presumed dead, administrators of the estate, curators of unclaimed estates, executors and trustees. If several people are obliged, one declaration is enough.

There is no duty to file if three conditions are all met: the estate goes to the spouse and direct-line relatives, it is worth no more than €100,000, and it includes no real estate or rights in real estate. If an unexpected asset appears, the exemption can fall away. In that case heirs must tell banks and other intermediaries in a declaration that they are exempt; the intermediary forwards it to the tax office within 15 days.

How to file

You can file yourself online through the Agency’s reserved area (access by SPID, electronic identity card or national services card), using its software, through an authorised intermediary such as a professional or a tax-assistance centre (CAF), or book an appointment at an office to transmit a completed declaration. The Agency offers a pre-filled declaration, which includes the request to update the cadastre (voltura catastale). Proof of filing is the electronic receipt, and a certified copy of the declaration (useful for releasing bank accounts) can be requested with it.

Special cases for people abroad: residents abroad may exceptionally file on paper if electronic transmission is impossible, by registered post, and the declaration counts as filed when handed to the post office. If the deceased lived abroad but previously lived in Italy, the declaration goes to the Agency office for the last Italian residence; if that is unknown, to a Rome office named on the Agency’s page. If you chose not to use the automatic cadastral update, you must file the request for it within 30 days of registration.

How the tax is paid

For successions opened from 1 January 2025 (following legislative decree 139/2024) the tax is self-assessed and calculated automatically while completing the declaration. It is payable within 90 days of the deadline for filing, or you can pay when you file, by direct debit from a bank account. You may pay in instalments if the amount to be spread is at least €1,000: pay at least 20% as a first payment, and the rest in up to 8 quarterly instalments (up to €20,000) or 12 (above €20,000). For successions opened earlier, the offices assess the tax and the payment falls due 60 days after the notice, with a similar instalment option.

Before you file for an estate with real estate, you must calculate and pay the mortgage tax, the cadastral tax, stamp duty and, if you ask for the certified copy of the filing, the related service fees. The pages I read do not state the rates of the mortgage and cadastral taxes on inherited property, so ask the intermediary for the exact figures before you file. If the declaration lists real estate, you do not have to file a separate municipal property tax (IMU) return; the Agency forwards it to the municipality (IMU explained).

What to do with the property afterwards

Heirs can keep, let, or sell. If you plan to sell, read selling an inherited property and capital gains tax on property. A foreign heir who needs an Italian tax code first should read codice fiscale for property buyers.

Cross-border estates

The pages I read are domestic and do not discuss tax treaties, foreign inheritance tax, or what applies to Italian property owned by a non-resident who dies abroad. If your family spans countries, ask an adviser who knows both systems before the 12-month deadline starts to matter, and do not assume the Italian rates above are the only tax to pay.

Which professional to consult

A notary or an accountant for the declaration and the tax; a surveyor for the cadastral position; an estate agent if you plan to sell. A lawyer or notary advises on who the heirs are.