Property tax

Work eligible for tax relief falls into four main categories set out by law: extraordinary maintenance, restoration and conservative renovation, building renovation, and measures for safety, efficiency and accessibility. To establish which renovation works qualify for tax deductions in Italy in 2026, it is enough to check that the project falls within one of these legal categories.

A striking figure: almost 2,500 high-net-worth individuals have already chosen Italy, generating an estimated €5.3 billion in tax revenue and wider economic impact. And the trajectory suggests far more, with projections reaching €38.4 billion by 2040. At the heart of this trend is a tax regime that, since 2016, has turned the country into a magnet for High Net Worth Individuals (HNWIs). But who are they, where do they come from, and above all, where are they investing in property?

If you're buying or owning property in Italy, it's important to understand the taxes that come with ownership.

Disclaimer: The information contained in this article is provided for general information purposes only and may not reflect the most current legal developments.

Owning a property for tourist use involves specific local tax obligations. The law does not grant discounts simply because a property is left unused.

IMU (property tax) in Italy continues to be one of the most significant taxes for owners of properties, second homes, and buildings other than their primary residence.

We’re heading into the busiest part of tax return season in Italy.

The 2026 tax return season, covering 2025 income, will begin on April 30, with the pre-filled 730 form available on the Revenue Agency's website. The 730 form must be submitted by September 30, while the personal income tax form must be submitted by November 2. Among the first deadlines to remember is March 16, the deadline for submitting the Single Certifications. The tax calendar also includes IRPEF payments and the option to submit the supplementary 730 form by October 26.

Purchasing a luxury home in Italy is an exciting step, whether you are seeking a lakeside villa, a Tuscan estate, or a historic palazzo.

Italy has long been a dream destination for individuals seeking a blend of culture, cuisine, and scenic beauty. Beyond its lifestyle appeal, Italy offers a range of tax incentives for foreign buyers, making it an increasingly attractive location for international property investors.

IMU is an acronym for "Imposta Municipale Unica" in Italian, which translates to "Single Municipal Tax." and corresponds to Municipal Property Tax.

If you are planning to sell property in Italy, juggling the bureaucracy and taxes involved can become quite complex.

Have you fallen in love with Italy, its architecture, its lifestyle and its people? If you are thinking of buying a property in Italy, you must take into account the purchase taxes among the costs to be borne, keeping in mind that the property price isn't the only thing you have to pay.

Selling or buying bare ownership of a property means entering into a real estate transaction without involving the right to live within the walls of the house in question.

Knowing what the cadastral value of a property is and how it is calculated can be very useful when you decide to buy a house or inherit one.

When we talk about the donation of real estate, we are referring to the contract whereby a person, the donor, transfers in a spirit of liberality and free of charge their property or other rights to another person, the donee.    Donation, what the Civil Code says How does the donatio

On 16 December, owners of first luxury homes and second homes in Italy will be asked to pay the balance of the 2021 IMU tax.

Buying a house at auction in Italy can be a great chance to buy a new home cheaply, even if there are sometimes hidden pitfalls. Unlike in the other countries, such as the UK or USA, where choosing to sell your property at auction can be a really attractive way to get a good sale price, in Ital

With sentence 5294/2020, the Provincial Tax Commission in Rome has established that in the case of abusive possession of a property, IMU (Municipal Property Tax) is to be paid by those illegally occupying the property and not by the owner.  According to the Provincial Tax Commission in Ro

When you're selling a property in Italy, beware of hidden taxes and costs.

A problem shared is a problem halved according to the old saying. Italy is not the only European country in which property taxes have an impact on the economy of families.

The new bill from the Italian political parties M5S and Lega, the so-called "simplifications package" or "pacchetto semplificazioni", has been given the green light by the House of Representatives and will now go to the Senate.

There are four basic property taxes that you have to pay when you buy a house in Italy: Land Registry tax (imposta ipotecaria) Cadastral tax (imposta catastale) Stamp Duty (imposta di registro) VAT and other expenses The amount of tax you have to pay on Italian property purchases may depend

With its recent judgement 6882/2019, the Sezioni unite della Cassazione (Joint Session of the Court of Cassation in Italy) stated that is was lawful for a landlord to place a clause in an Italian lease agreement stating that the taxes and duties relating to the rented property should be borne by the

The Italian waste tax called tassa sui rifiuti or TARI is a municipal charge on the cost of disposal of solid waste and refuse. If you own or have a property in Italy that is likely to produce trash, you are required to pay the tax.