How much is imposta di registro on a prima casa?

2% of the tax base, never less than €1.000, when the seller is a private person or a company selling without IVA. Imposta ipotecaria and catastale add €50 each.

What does buying from a builder cost?

IVA at 4% on a prima casa, 10% on another home, or 22% on a home in category A/1, A/8 or A/9, plus €200 each for registro, ipotecaria and catastale.

Does the agency’s fee carry IVA?

Yes, at 22%. On a prima casa, 19% of up to €1.000 of the fee can be deducted from IRPEF in the year it is paid.

What tax does a mortgage pay?

Imposta sostitutiva of 0,25% of the amount borrowed for a prima casa, and 2% for any other home. On the main home, 19% of up to €4.000 of interest a year can be deducted from IRPEF.

What does the notaio cost?

No national rule sets the notaio’s fee, so Nesso does not put a figure on it. Ask for a written estimate before you sign the preliminare.

Nesso

Buying in Italy

What buying a home in Italy costs on top of the price

Buying from a private person, you pay imposta di registro: 2% of the tax base on a prima casa and 9% on any other home, never less than €1.000, plus imposta ipotecaria and catastale of €50 each. When a private person buys, the base can be the catasto value rather than the price, at the buyer’s request in the deed: the rendita catastale raised by 5%, times 110 for a prima casa or 120 for another home.

Buying from a builder that charges IVA, you pay IVA at 4% on a prima casa, 10% on another home and 22% on a home in category A/1, A/8 or A/9, plus registro, ipotecaria and catastale of €200 each. An agency’s fee carries IVA at 22%. A mortgage taken to buy a prima casa pays imposta sostitutiva of 0,25% of the amount borrowed, and 2% for any other home.

Not priced here: the notaio, the bank’s istruttoria and perizia, the insurance a mortgage requires, and a technician to check the flat. No national rule sets them, so ask each for a written estimate.

Work it out for a price

Price in the deed

In euro, as the deed will state it.

€

Who sells

A private personImposta di registro. The most common case.A company, without IVAA company whose sale is exempt from IVA. Taxed as a private sale.A builder, with IVAUsually a new or renovated flat sold within five years of the works. Ask the seller.

I will declare it my prima casaThe reduced rate rests on declarations you make in the deed. What they commit you to is listed below.Category A/1, A/8 or A/9I am buying as a person, not as a company

Rendita catastale

Euro a year, on the visura catastale. Leave it empty if you do not have it yet.

€

Agency fee

Your share, as a percentage of the price, before IVA. Usually 2–4% for each side, depending on the province; 3% is filled in. The rate is agreed in the mandate. Clear it if there is no agency.

With a mortgage

Amount borrowed

€

Annual rate (TAN)

Years

Monthly net income

Optional. Only used to show the instalment as a share of it.

€

Registering the preliminare

A preliminare is registered at the Agenzia delle Entrate after signing. Type what it says you will pay then.

Caparra confirmatoria

€

Acconto on the price

€

On top of the price

Type a price to see the figures.

Not in the figure, because no rule sizes it

The notaio’s fee for the deed and for the mortgage. Ask for a written estimate before the preliminare.
The bank’s istruttoria and perizia. They are in the PIES the bank must give you, free, before you are bound.
Fire and explosion insurance, required on a mortgage. You may buy an equivalent policy elsewhere.
A geometra or architetto to check the flat against the catasto and the building titles.

What a lender must give you

The PIES sheet, free and personalised, before you are bound. Ask several lenders and compare the TAEG.
At least seven days to think about a binding offer.
The right to move the mortgage to another lender at any time, with no cost or penalty (portabilità).
The right to repay early, in full or in part, with no penalty on a mortgage to buy your home.
A rate never above the usury threshold Banca d’Italia publishes each quarter.

This is arithmetic over national rules, not advice. The notaio applies the tax and can confirm every line; the bank’s own PIES is what the mortgage costs.

DPR 131/1986 Tariffa I art. 1; D.Lgs. 23/2011 art. 10; L. 266/2005 art. 1 c. 497; DPR 633/1972 Tabella A; DPR 601/1973 art. 18; DPR 917/1986 art. 15; Banca d’Italia, Il mutuo ipotecario in parole semplici (2026).

Questions

How much is imposta di registro on a prima casa?: 2% of the tax base, never less than €1.000, when the seller is a private person or a company selling without IVA. Imposta ipotecaria and catastale add €50 each.
What does buying from a builder cost?: IVA at 4% on a prima casa, 10% on another home, or 22% on a home in category A/1, A/8 or A/9, plus €200 each for registro, ipotecaria and catastale.
Does the agency’s fee carry IVA?: Yes, at 22%. On a prima casa, 19% of up to €1.000 of the fee can be deducted from IRPEF in the year it is paid.
What tax does a mortgage pay?: Imposta sostitutiva of 0,25% of the amount borrowed for a prima casa, and 2% for any other home. On the main home, 19% of up to €4.000 of interest a year can be deducted from IRPEF.
What does the notaio cost?: No national rule sets the notaio’s fee, so Nesso does not put a figure on it. Ask for a written estimate before you sign the preliminare.

Arithmetic over the national rules, not tax advice. Regional and personal circumstances can change the figures, and the notaio confirms them for your deed.