Italian registration tax on a property purchase

What the tax is and when it applies

Registration tax is a tax on the transfer of a property. The rate for a transfer for consideration of property is set in Part I of the tariff attached to the consolidated registration-tax act (DPR 131/1986, Tariffa Parte I, art. 1). The text in force from 1 January 2025 to 31 December 2026 gives 9% for transfers of buildings in general, and 2% for a dwelling, other than cadastral categories A/1, A/8 and A/9, when the conditions of note II-bis are met.

Whether you pay it depends on who sells. The Agenzia delle Entrate (the tax agency) explains that when the seller is a company, the sale of a dwelling is, as a general rule, exempt from VAT. The same registration-tax regime then applies as with a private seller. Only when the seller is a builder or restorer selling within five years of completion, or opts for VAT, is the sale subject to VAT, and registration tax drops to a fixed €200 (see VAT on a new build).

The rates in a table

The two lower rows follow the Agenzia delle Entrate’s two purchase guides. The conditions for the 2% rate are in prima casa tax benefits.

The €1,000 minimum

The proportional tax cannot be lower than €1,000, whichever rate applies. Calculation: at 2% the minimum starts to matter for a price below €50,000 (2% of €50,000 is €1,000). Few homes sell at that level, so most buyers never see the floor. The Agenzia adds that the amount actually payable can be lower than €1,000 because of two deductions: the proportional tax already paid on a deposit (caparra) when the preliminary contract was registered, and, for prima casa purchases, the re-purchase tax credit (see selling before buying).

Worked calculation

On a €300,000 home bought from a private seller, the calculation with official rates is:

• Ordinary rate: 9% of €300,000 = €27,000, plus €50 + €50 = €27,100.
• With prima casa: 2% of €300,000 = €6,000, plus €100 = €6,100.

This is a calculation, not a quote. It leaves out the notary’s fee and anything else not set by a rate in the tax rules; see total cost of buying.

The base is the price, unless you ask for the cadastral value

By default the tax is calculated on the price in the deed. On a dwelling bought by an individual, in a sale without VAT, the buyer can ask the notary in the deed to be taxed on the cadastral value instead. That mechanism, prezzo-valore, is explained in prezzo-valore and cadastral value. It does not let you state a lower price: the parties must still declare the real price, and a hidden price is taxed on what was actually agreed, with a penalty of 50% to 100% of the difference between the tax due and the tax already applied.

Who pays, and when

The Agenzia states that registration, mortgage and cadastral taxes are paid by the notary when the deed is registered. In practice you give the notary the funds at or before signing. Notariato (the national notarial council) says the purchaser pays the notary’s costs unless otherwise agreed with the seller, and that the taxes make up most of what the notary collects. Who bears the tax between buyer and seller is a matter of agreement in the contract, so read the preliminary contract before you sign it.

The law changes number in 2027

Normattiva shows the 2025 version of the tariff in force until 31 December 2026, and for 1 January 2027 it marks the article as repealed by D.Lgs. 123/2025 as amended by D.L. 200/2025. The consolidated act of 2025 (D.Lgs. 123/2025) restates the same rates, so the figures in this guide do not change; only the article numbers do. Payotte has not read the provision that fixes the date of application, so it does not assert one.

What varies locally

Not the rate. In Trento, Bolzano, Trieste, Gorizia and part of Udine property is registered in the land book (tavolare), a different registration system. Payotte has not found a primary source on whether registration tax there differs, so ask the notary. What does vary by municipality is the annual property tax after you own the home (IMU).

Which professional to consult

The notary handles the deed and the payment of the tax, and can tell you which regime applies to your purchase. A tax adviser or accountant can check your prima casa position when you own other property.