Start with the seller, not the listing
The tax treatment depends first on the type of seller and the VAT status of the sale. Buying from a private individual, or in a VAT-exempt sale, is generally calculated differently from a VAT-taxable sale by a company.
Before comparing two properties, ask your notary or tax adviser to confirm how each transaction will be treated. The advertised price alone is not enough to estimate the tax bill.
The standard case without relief
For a residential purchase from a private seller, or a sale exempt from VAT, the Italian Revenue Agency generally lists proportional registration tax at 9%, with a €1,000 minimum, plus €50 mortgage tax and €50 cadastral tax.
If the sale is subject to VAT, the standard rate shown is 10%, or 22% for properties classified or classifiable as A/1, A/8 or A/9. Registration, mortgage and cadastral taxes are then €200 each. Confirm the treatment of your specific transaction before signing.
Price-value can help, but it is not universal
For certain residential purchases by individuals, the price-value system may allow registration tax to be calculated on cadastral value rather than the declared purchase price. Its use must be assessed and requested in accordance with the rules applicable to the deed.
It does not apply to every sale; for example, it does not replace the price as the taxable base in a VAT-taxable sale. Ask a professional to check the cadastral income, eligibility and potential benefit before making assumptions.
Do not assume “first home” relief applies
The rules provide a reduced 2% registration tax for some non-VAT purchases that meet the “first home” requirements; a 4% VAT rate may apply to eligible VAT-taxable sales. Foreign nationality does not automatically rule out relief, but nationality alone does not establish eligibility.
If you are buying from abroad, ask your notary and tax adviser whether your intended use and personal circumstances meet the requirements. Keep purchase taxes separate in your budget from professional fees, agency commissions and recurring ownership costs; the rates above do not include them.