Buying a second home in a Lazio coastal town such as Anzio or Sabaudia triggers a 9% registration tax on the cadastral value, plus fixed mortgage and cadastral taxes of €50 each. If purchasing from a VAT-registered developer rather than a private seller, the structure differs, so confirm the seller's status early. On an ongoing basis, annual IMU property tax on a second home typically runs €600 to...

Real estate agency commission rates in Italy typically range from 2% to 5% of the property price, plus 22% VAT. The percentage often depends on property type, location, and the complexity of the transaction, with rates in Rome and Milan often reaching the upper end of this range for premium properties. At Trevi Elite, commission structures are always clarified in writing before signing any agreement,...

IMU is Italy's annual municipal property tax on real estate, and yes, foreign property owners are required to pay it regardless of residency status. The tax is typically paid in two instalments, with the first due in June and the second in December if applicable. Missing a payment can result in fines. Properties classified as primary residences may qualify for exemptions or...

The difference between prima casa and seconda casa tax rates is substantial: primary residences are taxed at 2% of cadastral value, while second homes are taxed at 9% of cadastral value. This nearly five-fold difference makes establishing primary residence status critical for international buyers looking to minimize acquisition costs in Italy. However there are some cases when the tax benefit cannot be...

Italy's flat tax regime for high-net-worth individuals allows wealthy foreign residents to pay €300,000 annually on all foreign-sourced income, regardless of amount. The rate was increased from the previous €200,000 level as part of Italy's 2026 budget plan. This regime, introduced in 2017, has made Milan and Rome particularly attractive to international buyers seeking favorable tax treatment. Our...

The EU Green Homes Directive introduces phased minimum energy performance standards for existing buildings based on nationally defined benchmarks. Italy missed the 31 December 2025 deadline to submit its implementation plan to Brussels and has previously sought to water down the directive's energy efficiency requirements to protect local firms. In our experience advising international buyers, the...

The total cost of buying a hotel or commercial property in Italy includes the purchase price plus additional expenses typically ranging from 10% to 15% of the property value, covering notary fees, registration taxes, legal representation, and due diligence costs. Hotel acquisitions in prime locations like Milan and Rome command substantially higher investments. Alot depends on the transaction strucutre,...

Notary fees in Italy typically start around €2,500 for a standard property transaction, though the amount varies based on property value and complexity. The notary is legally required for all property purchases and handles the official transfer of ownership, ensuring all documentation is legally sound and registered with Italian authorities. In our experience at Trevi Elite, buyers should budget between...

Foreigners buying property in Italy pay registration tax based on residency status and property type. The rate is 2% for primary residences and 9% for non-residents or second homes (both applied on the usually lower cadastra value), while new build properties are subject to VAT at 4% for primary residences and 10% for second homes. Luxury properties incur a higher 22% tax rate. These costs apply...