Guide · Buying

Buying a house in Italy: process, notary and purchase costs

As of November 2026 · about 8 minutes' read

As an EU citizen you can buy property in Italy without restrictions. You do not need to live there and you do not need a permit, only an Italian tax code. The purchase has three stages: offer, preliminary contract and the deed at the notary. Things become binding earlier than many buyers expect, often as soon as the offer is signed.

The process at a glance

From offer to handover usually takes two to four months in Italy. The notary does most of the legal checks, but not all of them. The planning and building checks are best done by a surveyor you hire yourself.

1. Tax code. You apply for a “codice fiscale”. Without it you cannot sign anything.
2. Offer. You make a written “proposta d'acquisto”, usually through the agent and with a small deposit.
3. Preliminary contract. You sign the “compromesso” (formally “contratto preliminare”) and pay the main deposit.
4. Deed. At the notary you sign the “rogito”, pay the balance and get the keys.

Codice fiscale and bank account

You can get the “codice fiscale” free of charge from an Italian consulate abroad or from an office of the Agenzia delle Entrate in Italy. A lawyer or agent can also apply with a power of attorney. You need the number for the offer, the notary, utilities and, later, your tax payments.

An Italian bank account is not required, but it makes life easier. Property tax, waste charges and utility bills can then be paid by direct debit. You pay the purchase price in a way the notary can trace, for example by bank transfer or banker's draft (“assegno circolare”). Cash is not accepted.

Offer, preliminary contract and deposit

In Italy the “proposta d'acquisto” is more than a statement of intent. Once the seller accepts it in writing and you are informed, it can already form a binding contract. Only sign an offer whose terms you are happy with, such as a financing condition or time for a technical survey.

The “compromesso” sets the price, the date for the notary and the deposit. It must be registered with the Agenzia delle Entrate within 20 days. That costs 200 euros plus a small tax on the deposit.

What to check before you sign

The most common surprise when buying in Italy is unauthorised building work. A covered terrace, a converted loft or an extra bathroom is often missing from the council's plans or the land register. Before the preliminary contract, check:

• Planning compliance (“conformità urbanistica”): Does the house match the permits on file at the council? A geometra or architect compares the building with the records.
• Cadastral compliance (“conformità catastale”): The floor plan and data in the cadastre must match the house. Without this declaration in the deed, the sale is void.
• Land registry and charges: Mortgages, seizures and rights of way. The notary checks these.
• Energy certificate (“APE”): It must be available for the listing and the deed.
• Service charges and arrears: For apartments, ask the building manager to confirm that nothing is outstanding. As the new owner you are jointly liable for arrears from the current and the previous year.

Minor discrepancies can often be regularised afterwards (“sanatoria”). That takes time and money. Agree beforehand who pays for it and put it in the preliminary contract.

Notary and rogito

The deed (“rogito”) is signed before an Italian notary (“notaio”). Unlike in many other countries, in Italy the buyer usually chooses and pays the notary. The notary is neutral, checks the land registry and cadastre, collects the taxes and registers the sale.

If you do not speak Italian, an interpreter must be present at the signing. The notarial law requires it. Many notaries offer bilingual versions. You can also buy through a power of attorney, which you can sign at an Italian consulate or before a notary at home with an apostille.

Purchase costs

How much tax you pay depends on who you buy from and whether the house becomes your main residence. If you buy as a private individual from a private seller, the tax is not calculated on the price but on the cadastral value. This is the “prezzo-valore” rule. You request it in the deed at the notary. You still have to state the real price.

The cadastral value is calculated from the “rendita catastale” shown in the cadastral extract. For a second home: rendita times 1.05 times 120; for a main residence, times 110. An example: with a rendita of 800 euros the cadastral value is 100,800 euros. The registration tax is then 9,072 euros, even if the house costs 250,000 euros. The cadastral value is often far below the market price, but not everywhere. Ask to see the rendita early.

The purchase cost calculator works it out in euros for your price and rendita.

For the costs after the purchase, read Costs and taxes for a holiday home abroad.

Ongoing taxes and letting

• IMU: the municipal property tax. It does not apply to your main residence, except for luxury properties. You do pay it on a holiday home. The base is the rendita times 1.05 times 160. The municipality sets the rate: the standard rate is 0.86 per cent, and many municipalities charge the maximum of 1.06 per cent. It is due in two instalments, on 16 June and 16 December.
• TARI: the waste charge. It depends on floor area and municipality and is billed by the council.
• Holiday letting: Every holiday rental needs a national identification code (“CIN”), which must appear in every listing. Many regions also require registration with the municipality. On rental income you can choose the flat tax “cedolare secca”: 21 per cent for one property, 26 per cent from the second.

Rental income from Italy is taxed in Italy. Your home country may also take it into account. Germany, for example, exempts it and, for property in the EU, does not use it to set the tax rate on your other income either; you still have to declare it.

Typical pitfalls

• Signing the offer too early. The “proposta” can be binding before you have been able to inspect the house. Have conditions such as a technical survey written in.
• Overlooking unauthorised work. In the worst case the notary cannot complete the sale of something that was never permitted, or you have to remove it at your own cost.
• Farmland with pre-emption rights. If agricultural land comes with the house, neighbouring farmers may have a right of first refusal (“prelazione agraria”). The notary must notify them first.
• Ruins and rustici. A tumbledown farmhouse in Tuscany is cheap; the conversion is not. How much you may build is set by the local plan. Ask the municipality before you buy.
• One-euro houses. These schemes come with conditions: a deposit, renovation plans and fixed deadlines, usually three years. The renovation usually costs many times the price.
• Earthquake zones. Large parts of Italy are classified as seismic zones. For older houses, have the structure and any strengthening work looked at.
• Forgetting inheritance. Italy taxes inheritances between spouses and children at 4 per cent above an allowance of 1 million euros per heir. Your home country may tax the estate too; Germany, for example, usually credits the Italian tax. Decide beforehand whose name goes in the land registry.

Official information on taxes when buying is in the home-buying guide of the Agenzia delle Entrate, the Italian tax authority (PDF, Italian).

This article gives a general overview and is not a substitute for legal or tax advice. Tax rates and rules change. Check them with a notary, lawyer or tax adviser in Italy before you buy.