Living the Italian Dream · Buyer's Guide

First Home or
Second Home?

The one distinction that changes what buying in Italy actually costs you

Two buyers purchase the same property. Same price, same seller. One pays a fraction of the other's purchase tax. The difference isn't negotiation — it's whether the purchase qualifies as prima casa or seconda casa, and it's decided before you sign.

First home
€2,591
Purchase tax on a €250,000 home
Second home
€12,329
Same property, same price

Nearly five times the tax on an identical purchase. Most buyers find out which one they qualify for when it's already too late to change it.

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What's inside

One

The two categories

What separates prima casa from seconda casa, and why it has little to do with how many homes you own.

Two

What it costs in euros

A worked example on a real purchase, and the reason your tax bill isn't calculated on the price you pay.

Three

Why buyers get caught

The four situations that land people on the higher rate — including the one that happens after the deed is signed.

Four

Where the number lives

The single-page document that holds the figure your tax is calculated from, and who legally owns the property.

I'm Sabine De Vito. I've lived in Italy for 36 years and worked as an estate agent here for 16, more than half of that with foreign buyers.

The Italian system isn't hostile. It's just opaque from the outside, and nobody is appointed to walk a foreign buyer through it. That's the gap this guide exists to close.

This guide is general information, not tax or legal advice. Every purchase differs. Confirm your figures with your notary and your agent before committing.