How is Italian property transfer tax calculated?

On a purchase from a private seller the main tax is imposta di registro, charged on the valore catastale (cadastral value): 2% if the home qualifies as prima casa, otherwise 9%. Two fixed land-registry taxes, imposta ipotecaria and imposta catastale, of €50 each are added.

What is the prima casa benefit in Italy?

Prima casa is the reduced regime for a main residence that is not a luxury category (A/1, A/8, A/9). It cuts imposta di registro from 9% to 2%, charged on the cadastral value. The buyer must move residence to the property's comune within 18 months and not own another prima-casa home in that comune.

Is there a minimum registry tax?

Yes. Imposta di registro cannot fall below €1,000, even if 2% or 9% of the taxable value would be less. This calculator applies that floor automatically when the percentage figure comes out lower.

What about buying from a builder with VAT?

If the seller is a VAT-registered company selling within five years of completion, IVA applies instead — 4% prima casa, 10% standard or 22% luxury — on the price, and the three fixed taxes are €200 each rather than €50. This tool covers the more common private-seller (registro) case.

Does this calculator store my data?

No. All figures are computed locally in your browser and nothing is uploaded, so you can plan your purchase privately.

Italy Stamp Duty / Transfer Tax Calculator

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This Italy property transfer tax calculator estimates the taxes a buyer pays when purchasing a home from a private seller — the case where imposta di registro applies rather than VAT. It applies the reduced 2% prima casa rate or the 9% rate for other property, the €1,000 minimum, and the two fixed land-registry charges.

How it works

For a private-seller resale, imposta di registro is charged on the valore catastale (cadastral value), worked out from the rendita catastale, not on the sale price — which usually makes the tax base lower than the headline price. The rate is:

2% if the home qualifies as prima casa (main residence, non-luxury), or
9% for any other property (second home, investment, non-resident).

The tax is then floored at €1,000: if rate × value is below €1,000, you pay €1,000. On top, two fixed taxes — imposta ipotecaria €50 and imposta catastale €50 — are added, so the fixed component is €100.

Example

A prima casa with a cadastral value of EUR 90,000 attracts imposta di registro of 2% × 90,000 = EUR 1,800, comfortably above the EUR 1,000 floor, plus EUR 100 in fixed taxes — about EUR 1,900 in transfer tax. The same home bought as a second home would be taxed at 9% = EUR 8,100 plus EUR 100, about EUR 8,200.

Notes

This tool covers the private-seller registro route. Purchases from a VAT-registered builder within five years of completion are taxed differently (IVA 4/10/22% on the price plus three €200 fixed taxes). Notaio fees, mortgage taxes and agency commission are separate. Always confirm the cadastral value and prima-casa eligibility with your notaio before relying on a figure.