In short
A resale home bought from a private owner pays 9% registration tax (2% as a prima casa, at least €1,000) plus €100 of mortgage and cadastral taxes; a new home bought from a builder pays 10% VAT (4% as a prima casa) plus €600. On €300,000: €27,100, €6,100, €30,600 or €12,600. No law sets the notary's fee or an agent's commission: the notary must give a written quote, and the commission is agreed with the agent.
The same home, four tax bills
| Purchase | €150,000 | €300,000 | €500,000 |
|---|---|---|---|
| Resale, prima casa | €3,100 | €6,100 | €10,100 |
| Resale, second home | €13,600 | €27,100 | €45,100 |
| New build, prima casa | €6,600 | €12,600 | €20,600 |
| New build, second home | €15,600 | €30,600 | €50,600 |
Registration tax or VAT, plus mortgage and cadastral taxes, on the price, without a loan, a notary's fee or an agent's commission. Categories A/1, A/8 and A/9 are excluded from the prima casa relief and pay 22% VAT when bought from a builder.
How each tax is set
Resale from a private owner: registration tax
9% of the price, or 2% when the buyer qualifies for the prima casa relief, never less than €1,000; mortgage tax and cadastral tax add €50 each. The notary collects them and pays them when the deed is registered. Source: DPR 131/1986, Tariffa Parte I, art. 1 and nota II-bis (version in force 1 Jan. 2025 to 31 Dec. 2026).
The cadastral value instead of the price (prezzo-valore)
A private individual buying a home on a non-VAT sale can ask, in the deed, to be taxed on the cadastral value: rendita × 1.05 × 120, or × 110 with the relief; the real price must still be stated in the deed, and the notary's fee is reduced by 30%. The Agenzia delle Entrate's own example: a rendita of €900 on a €200,000 purchase gives a base of €113,400 and €10,206 of registration tax, or €103,950 and €2,079 with the relief. Source: Agenzia delle Entrate, Acquisto di una casa: le imposte (prezzo-valore).
New build from a builder: VAT
VAT 10%, 4% with the prima casa relief, 22% for categories A/1, A/8 and A/9; registration, mortgage and cadastral tax are then €200 each. Source: Agenzia delle Entrate, L'acquisto con i benefici prima casa.
The mortgage: substitute tax
A loan for a prima casa pays 0.25% of its amount, other loans 2%, in place of the other taxes on the loan deed. Source: DPR 601/1973, art. 17-18 (imposta sostitutiva on medium and long-term loans).
Notary and agent: no tariff
Professional tariffs were abolished in 2012: the notary's fee is agreed when the work is commissioned, with a written quote listing each cost (D.L. 1/2012, art. 9 (professional tariffs abolished; written quote required)). An agent's commission is set by agreement, failing which by local usage recorded by the chambers of commerce (L. 39/1989, art. 6 (commission set by agreement and local usage)).
General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.
Sources
- DPR 131/1986, Tariffa Parte I, art. 1 and nota II-bis (version in force 1 Jan. 2025 to 31 Dec. 2026) (consulted 19 October 2026).
- Agenzia delle Entrate, Acquisto di una casa: le imposte (consulted 19 October 2026).
- Agenzia delle Entrate, L'acquisto con i benefici prima casa (consulted 19 October 2026).
- Agenzia delle Entrate, Acquisto di una casa: le imposte (prezzo-valore) (consulted 19 October 2026).
- DPR 601/1973, art. 17-18 (imposta sostitutiva on medium and long-term loans) (consulted 19 October 2026).
- D.L. 1/2012, art. 9 (professional tariffs abolished; written quote required) (consulted 19 October 2026).
- L. 39/1989, art. 6 (commission set by agreement and local usage) (consulted 19 October 2026).
Payotte study: The taxes for each type of buyer, at four prices.