Can a foreigner buy a house in Italy?

Yes. No restrictions for EU and EEA citizens, nor for non-EU nationals lawfully resident. For non-resident non-EU nationals, purchase is possible where reciprocity exists with their country, and the notary carries out that check. Ask for it before signing a preliminary contract.

How much tax is paid on a second home in Italy?

Buying from a private seller, 9% registration tax normally calculated on the cadastral value, plus fixed mortgage and cadastral taxes. Buying from a developer within five years of completion, 10% VAT — 22% for luxury categories A/1, A/8 and A/9. Ongoing, IMU and waste tax apply.

Which properties count as luxury for cadastral purposes?

Categories A/1 (stately dwellings), A/8 (villas) and A/9 (castles and buildings of historic merit). The classification matters because it excludes first-home relief and changes the VAT rate. It is checked with a cadastral search, and is among the first things to verify on a prime property.

Do I need Italian residence to buy?

Not to buy. Yes to obtain first-home relief, which requires transferring residence to the municipality within eighteen months of completion. Without it, the purchase is treated as a second home.

How do foreigners buy property in Italy?

Q: How do foreigners buy property in Italy?

A foreign national may buy property in Italy where reciprocity exists with their country — automatically satisfied for EU and EEA citizens and for those already lawfully resident. You will need an Italian tax code, a bank account for traceable payments and, if you do not speak Italian, an interpreter and a translation of the deed. Taxes depend on whether it is a first or second home and on who is selling: registration tax from 2% to 9% on the cadastral value, or VAT where you buy from a developer.

A foreign national may buy property in Italy where reciprocity exists with their country — automatically satisfied for EU and EEA citizens and for those already lawfully resident. You will need an Italian tax code, a bank account for traceable payments and, if you do not speak Italian, an interpreter and a translation of the deed. Taxes depend on whether it is a first or second home and on who is selling: registration tax from 2% to 9% on the cadastral value, or VAT where you buy from a developer.

Who may buy

EU and EEA citizens

, and stateless persons resident for over three years: no restrictions, the same rules as Italians.

Non-EU citizens lawfully resident in Italy

, and their family members: they may buy without further checks.

Non-EU citizens not resident

Purchase is possible where reciprocity exists, meaning their country allows an Italian to buy on the same terms. The notary verifies this, and it is worth asking before committing rather than at signing.

The taxes, briefly

Buying from a private seller

You pay registration tax: 2% with first-home requirements, 9% otherwise, calculated on the cadastral value rather than the price if you elect the prezzo-valore mechanism, which is normally favourable. Mortgage and cadastral taxes apply at fixed amounts.

Buying from a developer

Within five years of completion, VAT applies: 4% first home, 10% second home, 22% for luxury categories A/1, A/8 and A/9.

First-home relief

Requires residence in the municipality within eighteen months of completion, and does not apply to luxury cadastral categories. Without transferring residence, the purchase is a second home.

Ongoing costs

IMU on second homes, waste tax and running expenses. Worth putting in the calculation before buying.

The flat tax regime for new residents

Anyone transferring tax residence to Italy after having been resident abroad for at least nine of the previous ten years may elect a flat substitute tax on foreign-source income, regardless of its amount.

The amount was increased for those electing from 2024, with an additional amount for each family member included. It lasts up to fifteen years and can be revoked.

It does not concern the property purchase itself but foreign income. It is, however, the reason many prime purchases in Italy happen, and it should be assessed before transferring residence: the election is made in the tax return and some conditions cannot be recovered afterwards. Amounts and requirements change with budget legislation and must be verified with a tax adviser at the time.

What is needed at completion

An Italian tax code

, obtainable from the Revenue Agency or a consulate.

An Italian or European bank account

Payments must be traceable and declared in the deed.

Valid identification and, for non-EU nationals, the residence permit

Where resident.

An interpreter and a translation of the deed

If you do not speak Italian: a notary cannot receive a deed the parties do not understand. Foreign documents require a sworn translator.

Anti-money-laundering checks

Identity, tax residence, source of funds. The notary will run them regardless, and doing them early avoids discovering late that the transaction cannot close.

How Realux works

International requirements reaching Realux come through channels the local market does not touch — foreign agents, wealth managers, lawyers, family offices — and are verified for identity, requirement, budget, timing and availability of funds before entering the platform.

Buyers from abroad are looked after by a selected network agent in the area concerned, and the network includes the tax and legal professionals needed for the part that is not about property.

This page describes the general framework and does not replace advice: taxes and regimes change with budget legislation and must be verified at the time of purchase.

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Frequently asked questions

Can a foreigner buy a house in Italy?: Yes. No restrictions for EU and EEA citizens, nor for non-EU nationals lawfully resident. For non-resident non-EU nationals, purchase is possible where reciprocity exists with their country, and the notary carries out that check. Ask for it before signing a preliminary contract.
How much tax is paid on a second home in Italy?: Buying from a private seller, 9% registration tax normally calculated on the cadastral value, plus fixed mortgage and cadastral taxes. Buying from a developer within five years of completion, 10% VAT — 22% for luxury categories A/1, A/8 and A/9. Ongoing, IMU and waste tax apply.
Which properties count as luxury for cadastral purposes?: Categories A/1 (stately dwellings), A/8 (villas) and A/9 (castles and buildings of historic merit). The classification matters because it excludes first-home relief and changes the VAT rate. It is checked with a cadastral search, and is among the first things to verify on a prime property.
Do I need Italian residence to buy?: Not to buy. Yes to obtain first-home relief, which requires transferring residence to the municipality within eighteen months of completion. Without it, the purchase is treated as a second home.