Payotte study · Purchase taxes

Buying a home in Italy: the taxes for each buyer

Registration tax, VAT and fixed taxes at four prices, from the official rules.

Computed by Payotte from the rules read on 2026-10-19, with the same formulas as the purchase costs calculator.

In short

On a €250,000 home bought from a private seller, the taxes are €5,100 for a main home (prima casa) and €22,600 for a second home: €17,500 more. Bought from a builder, VAT replaces the registration tax: €10,600 for a main home and €25,600 for a second home. A private buyer can also ask to be taxed on the cadastral value rather than the price (prezzo-valore): in the Agenzia delle Entrate example, the taxable base falls from €200,000 to €113,400. These rules are national: the region does not change them.

Taxes at four prices

Buyer€150,000€250,000€400,000€700,000
Main home (prima casa), bought from a private seller€3,100
2.07%		€5,100
2.04%		€8,100
2.03%		€14,100
2.01%
Second home, bought from a private seller€13,600
9.07%		€22,600
9.04%		€36,100
9.03%		€63,100
9.01%
Main home (prima casa), bought from a builder (VAT)€6,600
4.4%		€10,600
4.24%		€16,600
4.15%		€28,600
4.09%
Second home, bought from a builder (VAT)€15,600
10.4%		€25,600
10.24%		€40,600
10.15%		€70,600
10.09%

Taxes on the price declared in the deed, without the prezzo-valore option. Luxury homes (cadastral categories A/1, A/8, A/9) cannot use the prima casa relief and pay 22% VAT when bought from a builder. Notary fees and agency commissions are not included: no legal scale sets them.

What the prima casa relief saves

PriceFrom a private sellerFrom a builder
€150,000€10,500€9,000
€250,000€17,500€15,000
€400,000€28,000€24,000
€700,000€49,000€42,000

Questions

How much tax do you pay when buying a second home in Italy?

From a private seller, 9% registration tax plus €50 mortgage tax and €50 cadastral tax: €22,600 on €250,000. From a builder, 10% VAT plus €600 in fixed taxes: €25,600.

Do purchase taxes differ between Italian regions?

No. Registration tax, VAT and the fixed mortgage and cadastral taxes are national. Notary fees and agency commissions are not set by law and vary with each professional.

How does the prezzo-valore rule change the tax?

In the Agenzia delle Entrate example, a home with a cadastral income of €900 sold for €200,000 is taxed on €113,400, not the price: €10,206 of registration tax as a second home, €2,079 as a main home.

Is there a tax on the mortgage?

Yes, the substitute tax: on a €200,000 loan it is €500 for a main home and €4,000 otherwise.

Sources