Primary Residence vs. Holiday Home
Italy is not just a beautiful country — it’s a dream lifestyle. More and more foreigners are choosing to buy a property here, whether as a permanent residence or a peaceful holiday escape. But before diving in, it’s essential to understand how taxes, incentives, and legal aspects can affect your purchase.
In this article, you’ll discover what every international buyer needs to know about taxes, bonuses, and best practices — including access to my free PDF guide, and how to get personalized support for your property journey.
Buying a Primary Residence in Italy: Benefits & Requirements
Foreign buyers can access substantial tax incentives when purchasing a first home in Italy, if certain conditions are met:
Foreign buyers can access substantial tax incentives when purchasing a first home in Italy, if certain conditions are met:
You must:
Establish residency in the town where the property is located within 18 months
Not own other homes in that town already bought with first-home incentives
Not have used these benefits before (or commit to selling your previous one within 12 months)
Tax Advantages:
Registration Tax: 2% (instead of 9%)
Mortgage & Cadastral Taxes: €50 each
VAT (if from a builder): 4% instead of 10%
Note: These benefits are available only if your country has a reciprocity agreement with Italy (for non-EU citizens).
Not sure if you qualify? Contact me now for a free check!
Buying a Holiday Home: Higher Taxes, But Great Potential
Holiday homes don’t qualify for primary residence benefits, but they remain a great lifestyle and investment choice — especially in high-demand regions.
Taxes to Expect:
Registration Tax: 9%
VAT: 10% (22% for luxury properties)
Annual IMU: 0.76% to 1.06%
TARI (Waste Tax): Based on size and occupancy
Looking for the best places to invest in a vacation home? Check out my top location picks!
Tax Bonuses & Renovation Incentives
Italy offers generous bonuses for property improvements — available to all buyers, including foreigners!
1. Renovation Bonus
50% deduction on renovations (up to €96,000 per unit)
Perfect for restoring village homes or apartments in historic centers
2. Ecobonus
Up to 65% deduction for energy efficiency upgrades
3. Superbonus 110% (until 2025)
110% tax credit for seismic/energy upgrades — transferable and deductible
4. Village & Rural Incentives
Regional and municipal grants available
Some towns offer symbolic homes for €1 in exchange for renovation
Want all the details in one place? Download my FREE PDF Guide for Foreign Buyers
Practical Tips for Foreign Buyers
Before buying in Italy, make sure you’re ready with:
Italian Tax Code (Codice Fiscale)
Local bank account
Trusted notary and official translator (when needed)
Need help organizing everything? I offer full assistance, step by step.
Ready to Make Italy Your Home?
Italy is calling — with its rich culture, food, climate, and incredible real estate opportunities.
As your Personal Property Finder, I help you with:
Property search tailored to your lifestyle and budget
Legal & tax advisory through certified partners
Renovation & interior design services
Experience packages to explore Italian living before you buy
Book your free discovery call today or write to marzia@grifalconi.com
Bonus for You!
Download the full PDF Guide for Foreign Buyers (with my logo)
Want a printed brochure to give to your lawyer, notary or family? I can prepare a printable version with your notes and highlights — just ask!
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Consulenza Legale
Verifico che la casa selezionata per te, sia libera da ipoteche, pignoramenti, sequestri o altre problematiche legali, garantendoti una scelta sicura.
