Taxes are a major part of the buying costs in Italy. Which tax applies depends on whether you buy a resale from a private seller or a new build from a developer — and whether it becomes your main residence (prima casa).
Buying from a private seller: registration tax
On a resale from a private seller the main tax is registration tax (Imposta di Registro): 9% of the cadastral value for a second home, reduced to 2% for a prima casa (primary residence).
The tax base is often the cadastral value (valore catastale), which is usually lower than the purchase price — a real advantage, since the tax is then calculated on a lower figure.
New build from a developer: VAT (IVA)
Buying a new build from a developer, VAT (IVA) applies instead of registration tax: 10% standard, 4% for a prima casa and 22% for luxury properties (cadastral categories A/1, A/8, A/9).
Fixed mortgage and cadastral taxes also apply: small fixed amounts on a prima casa, and around 2% plus 1% on a second home for IVA sales.
The prima casa benefit
You only get the reduced rate (2% registration tax or 4% VAT) if you become resident in the comune where the property is located within 18 months.
Check this condition realistically before budgeting on the lower rate — if the residency requirement is not met, the benefit can be lost retroactively.
Ongoing taxes and the commercialista
After the purchase there are ongoing taxes: the annual property tax IMU (generally not due on a prima casa, unless it is luxury) and the waste tax TARI.
For foreign buyers there are no double-taxation issues on the purchase itself. Even so, engage an accountant (commercialista) to review your specific situation.