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 identically to Italian and foreign buyers, though establishing primary residency requires meeting specific criteria. Our team at Trevi Elite ensures international buyers structure their purchase correctly to qualify for the most favorable tax treatment available.