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 applied. Our team at Trevi Elite structures transactions to help eligible buyers qualify for prima casa benefits, which can represent significant savings on properties at every price point we handle.