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 €2,500 depending on cadastral value and the local municipal rate set by each comune. We advise buyers to request the specific IMU coefficient from the relevant municipality before.