Italian property purchase tax calculator

Enter the cadastral income (rendita catastale) and choose main home or second home: you see the cadastral value and the taxes due at completion, from a private seller or a company.

Who is selling

A private individualOr a company selling without VAT A company charging VATUsually the builder, within 5 years of completing the works

How you are buying

Main home (prima casa)You move your official residence there within 18 months and own no other home bought with the relief Second homeA holiday home, a home to let, or any purchase without the relief

Cadastral category

It is written on the land registry record (visura catastale), next to the rendita.

Cadastral income of the home (rendita)

In euros, from the land registry record (visura catastale).

Rendita of garage and cellar

If you buy them with the home and they have their own rendita.

Purchase price

Needed when a company sells with VAT. From a private seller it is optional: it shows how much you save with the cadastral value.

The calculation

Taxes to pay at completion

Enter the cadastral income (rendita catastale) to see the calculation.

Rates and coefficients checked against the Italian Revenue Agency's pages on 12 November 2026.

Analyse the property you want to buy

Taxes are the cost you can be sure of. From the address you see the liveability index of the area straight away; the full report adds floods, landslides, earthquakes, local prices and protection rules.

How the cadastral value is worked out

You start from the cadastral income (rendita catastale), which is written on the land registry record (visura catastale). The rendita is increased by 5% and multiplied by a coefficient that depends on the purchase:

Purchase	Coefficient	In practice
Main home (prima casa) with its garage and cellar	110	rendita × 115.5
Other homes, garages and cellars	120	rendita × 126

With a rendita of 650 euros the cadastral value is 75,075 euros for a main home and 81,900 euros for a second home. The multipliers used for the yearly property tax (IMU) are in Italian cadastral categories.

Which taxes you pay

It depends on who is selling.

Tax	Main home	Second home
From a private seller: registration tax	2% of the cadastral value, at least 1,000 euros	9% of the cadastral value, at least 1,000 euros
From a private seller: mortgage and cadastral tax	50 euros each	50 euros each
From a company charging VAT: VAT	4% of the price	10% of the price (22% for A/1, A/8 and A/9)
From a company charging VAT: registration, mortgage and cadastral tax	200 euros each	200 euros each

A person buying a home to live in from a private seller can ask the notary to work out the registration tax on the cadastral value instead of the price. This is the "prezzo-valore" rule, and it nearly always pays because the cadastral value is lower than the price. The real price still has to be written in the deed.

The main-home rates are open to buyers from abroad as well, provided they move their official residence to the municipality within 18 months and meet the other conditions; a holiday home is taxed as a second home.

An example

A category A/3 home, rendita 650 euros, bought from a private seller for 220,000 euros.

Main home: cadastral value 75,075 euros, registration tax 1,501.50 euros, plus 100 euros of mortgage and cadastral tax. 1,601.50 euros in all.
Second home: cadastral value 81,900 euros, registration tax 7,371 euros, plus 100 euros. 7,471 euros in all.

The same home bought from the builder with VAT costs 8,800 euros of VAT as a main home and 22,000 euros as a second home, plus 600 euros of fixed taxes.

The other costs at completion

On top of the taxes come the notary's fee, which varies with the price and the firm, and, if there is a mortgage, a substitute tax on the loan, which the bank withholds when it pays out.

Before completion, check the property too

The taxes take a minute to work out. What weighs most on the right price lies elsewhere: whether the area floods, what the homes around it sell for, which protection rules apply. How to get to a sensible price is explained in Property value in Italy: how to calculate it; for the data on the property the address is enough.

Frequently asked questions

Where do I find the rendita catastale?

On the property's land registry record (visura catastale), which since 2025 can be downloaded free from the Revenue Agency's website with an Italian digital identity (SPID or CIE), even for homes you do not own. The seller or the estate agent can also give it to you.

Is the cadastral value what the home is worth?

No: it is only used to work out taxes and is nearly always far lower than the market price. For the price you look at local price ranges and at the features of the property.

Are the rates up to date?

Every week we read them again from the Italian Revenue Agency's pages on buying a home, and if they change the calculator updates. The last check was on 12 November 2026. The result is a guide: the final amount is settled by the notary.

Liveability index free for any address

Check an address

Enter the address: the report summarises risks, local prices, population, services and transport, with the source for every figure.

For example: Via Dante 7, Milan.