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Most European countries allow foreigners to purchase property, though some have restrictions for non-EU nationals. A real estate lawyer can advise on your specific situation.
Title searches, planning permission checks, mortgage encumbrance searches, and review of the sale contract. Always use an independent lawyer, not the seller's lawyer.
Browse our verified directory of law firms across Italy's major cities. All listed firms offer English-language legal services to expats and foreign nationals.
Find My Lawyer in 60 SecondsAll figures based on DPR 131/1986 (imposta di registro), DM 265/2012 (notaio tariff), and D.Lgs. 23/2011 (IMU). Updated for 2025 cadastral values.
| Scenario | Tax Base | Rate | On €300k Purchase | Legal Basis |
|---|---|---|---|---|
| Prima casa — primary residence, private seller | Cadastral value | 2% | ~€4,500 (cad. ~€225k) | DPR 131/1986 art. 1 Tariffa + Note II-bis |
| Seconda casa — any other use, private seller | Cadastral value | 9% | ~€20,250 (cad. ~€225k) | DPR 131/1986 art. 1 Tariffa |
| Prima casa — new build, developer (IVA taxpayer) | Purchase price | IVA 4% | €12,000 | DPR 633/72 Tab. A Parte II n.21 |
| Seconda casa — new build, developer | Purchase price | IVA 10% | €30,000 | DPR 633/72 Tab. A Parte III n.127-undecies |
| Non-habitable / commercial | Purchase price or cadastral | 9% | Variable | DPR 131/1986 Tariffa |
Minimum imposta di registro: €1,000 in all cases. If bought with IVA, registro drops to €200 fixed + ipotecaria €200 + catastale €200. Prima casa concession requires: (1) property in comune where buyer resides or will transfer within 18 months; (2) buyer does not own other prima casa in Italy; (3) property not classified A/1, A/8, or A/9 (luxury categories).
| Value Band | Rate on Band | Cumulative on €300k |
|---|---|---|
| Up to €5,165 | 3.00% | €155 |
| €5,165 – €51,646 | 1.50% | +€697 |
| €51,646 – €300,000 | 0.50% | +€1,242 |
| Total emolument (excl. IVA) | — | ~€2,094 |
| Total emolument + IVA 22% | — | ~€2,555 |
Notaio also charges for: mortgage registration (if applicable), visure ipotecarie and catastali, oneri accessori. Total notaio invoice for a €300k purchase typically €3,000–€4,500 including disbursements.
| Cost Item | Prima Casa | Seconda Casa |
|---|---|---|
| Imposta di registro | ~€4,500 (2%) | ~€20,250 (9%) |
| Ipotecaria + catastale | €100 | €100 |
| Notaio emoluments + IVA | ~€2,555 | ~€2,555 |
| Notaio disbursements (est.) | ~€500 | ~€500 |
| Avvocato (optional, recommended) | €1,500–€3,000 | €1,500–€3,000 |
| TOTAL additional costs | ~€9,155–€11,655 (3.1–3.9%) | ~€24,905–€26,405 (8.3–8.8%) |
| Scenario | Tax Treatment |
|---|---|
| Held less than 5 years (not primary residence) | 26% cedolare secca (option) or IRPEF marginal rate on gain |
| Held 5+ years (private seller) | Exempt — 0% (TUIR art. 67(1)(b)) |
| Primary residence for majority of holding period | Exempt — 0% |
| Inherited property (regardless of holding) | Exempt — 0% |
| New-build sold by developer within 5 years | IVA 22% on developer margin — no CGT for buyer |
Sources: DPR 131/1986 (imposta di registro); DPR 633/72 (IVA); DM 265/2012 (notaio emoluments); TUIR artt. 67–68 (capital gains); D.Lgs. 23/2011 (IMU). Cadastral value is typically 50–75% of market value for urban properties (coefficiente catastale × rendita catastale rivalutata).
