Taxes in Italy upon purchase: - Registration tax/stamp duty (imposta di registro) A non-resident private individual buying a newly built, an existing or an off plan property from a private individual pays 9% of fiscal value. For residents this tax is 2% of the cadastral value of the house. Other rules apply to the acquisition of land and whenever a company is involved. - Land registry tax/cadastral tax (imposta catastale) is a fixed fee that varies from €50 (if you purchase a house from a private seller) to €200 (if you purchase the house from a registered company in Italy). - The Mortgage Tax (imposta ipotecaria) is payable for all property transactions, including both new builds and older properties. The fee is €129.11 for residents buying their first home. The fee is 1% of the cadastral value for non-residents and purchases of second homes. The maintenance taxes in Italy are: - Property ownership tax (IMU) It is calculated at a rate that ranges from 0.4 % to 0.76 %, depending on the municipality. If your property is your primary residence, you do not have to pay IMU. However, if the property is either your second house or your primary residence but it is categorized it as a luxury - IMU is obligatory. - Indivisible Services Tax (TASI) It is worked out as between 1% and 3.3% of the property’s cadastral value, depending on the municipality it’s in. The average cost is about € 70. - Waste collection tax (TARI) The particular amounts vary by location, the quantity of registered residents and therefore the intensity of the operation of the property. - VAT (IVA) If you’re buying a house in Italy from a private seller who isn’t registered for IVA, you won’t need to pay this tax. But if you buy your property from an IVA-registered company or property developer, the subsequent tax rates will be payable, that ranges from 4% to 22%.