Buying a House in Italy Checklist for Foreign Buyers

Buying property in Italy from abroad means signing Italian documents, under Italian law, often before you know what a local buyer would check. This page sets out the checklist in outline, stage by stage, from the first viewing to the years after the final deed. It is written for international buyers: US citizens, Canadians, British and Australian buyers, and Italian citizens by descent who live abroad. Italian real estate transactions follow rules that differ from those at home, and a document signed too early can lead to costly mistakes.

For buying property in Italy step by step, the Italy Property Buyer’s Kit gives you the complete tools: a roadmap, a due diligence checklist, a contract clause checklist, a cost calculator and a bilingual glossary.

General information, not legal advice. Law stated as of 23 September 2026.

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The checklist, stage by stage

1. Before you make an offer: fiscal code, reciprocity and first documents

Property search. During your property search, remember that in the Italian real estate market the real estate agent is entitled by law to a commission from each party (art. 1755 Civil Code). An independent estimate of the property value is not required by law, but the technician who checks the building can give you one.
Fiscal code. Get your Italian fiscal code (codice fiscale) through an Italian consulate or the Italian Revenue Agency. You need it for the purchase proposal, the contracts, the final deed and a bank account.
Reciprocity. If you are not an Italian or EU citizen, ask the notary whether reciprocity is satisfied for your nationality. Canadian citizens should ask before anything else.
First documents. Ask the real estate agent or the seller for the seller’s deed of acquisition, the cadastral survey and floor plan, and the energy performance certificate (APE).
Condominium. For an apartment, ask for the condominium’s latest budget and the minutes of the last general meetings.
Money. An Italian bank account is not required by law, but it is often practical for utilities, local taxes and condominium fees. International transfers take time, and Italian banks and the notary carry out anti-money laundering checks, so keep the documents that show where the funds come from. Start early: Italian bureaucracy takes time, and some documents come from the municipal archive.

2. The purchase proposal: a legally binding document

The purchase proposal is usually the real estate agency’s printed form, in Italian. Once the seller accepts it and you learn of the acceptance, it is a contract (art. 1326 Civil Code), and it can oblige you to buy.
Check how long it is irrevocable, what the deposit is (caparra confirmatoria, caparra penitenziale or acconto) and who holds your money.
Write in every condition you need: satisfactory technical and legal checks, mortgage approval, the waiver of any pre-emption right.
Read the agent’s terms on agency fees before you sign. The commission can become due as soon as a binding agreement is reached (art. 1755 Civil Code).

3. Due diligence: title, land registry and building compliance

Ownership title. Does the seller own the property, and did they acquire it through a chain of property titles with no gaps? If the seller is a company, who signs for it as its legal representative, and with what powers?
Land registry and outstanding debts. A search of the property registers shows mortgages, attachments, recorded lawsuits and easements. The seller’s outstanding debts secured on the property must be cleared at or before the deed.
Cadastre. Does the cadastral floor plan match the property as it is today? The deed must state that it does.
Building compliance. A technician you appoint compares the building with its permits and reports any unpermitted work.
Condominium. The administrator’s statement on unpaid fees and pending lawsuits, and any extraordinary works already approved.
Occupancy, boundaries and pre-emption rights. Tenants; property boundaries and access for rural land; pre-emption rights on listed buildings and agricultural land.

4. The preliminary contract (compromesso)

The preliminary contract binds both parties. If the seller refuses to sign the final deed, a court can issue a judgment that transfers the property (art. 2932 Civil Code).
A preliminary contract signed privately must be registered within 20 days. One made before a notary can also be recorded in the property register, which protects you against mortgages and attachments recorded against the seller afterwards.
State the nature of every payment, the date of the final deed, the seller’s statements on title, permits and debts, and what happens if a check reveals a problem.

5. The final deed and after

The notary handles the registration of the deed and the property registration in the land registry. Decide your tax position with the notary first: main-home relief (prima casa) and the cadastral-value tax base (prezzo-valore), which must be requested in the deed itself.
Consider asking the notary to hold the purchase price in a dedicated account until the deed has been recorded without adverse entries.
After the deed: transfer the utilities, notify the condominium administrator, move your residence within 18 months if you claimed main-home relief, and budget for the municipal property tax (IMU).

Five points of Italian law to understand before you sign

In Italian property transactions, the notary makes the deed valid, but does not check whether the house matches its permits. In 2019 the Joint Chambers of the Italian Court of Cassation held that a deed is valid if it mentions an existing permit that refers to the building, even if the building does not conform to it (Cass. SS.UU. 8230/2019). Unpermitted work passes to the buyer.
The preliminary contract is not a draft. It is binding, and the deposit you pay under it has legal consequences if either side pulls out.
The cadastral floor plan does not prove that the building is lawful. The cadastre and the building permits are separate records.
You can owe the seller’s unpaid condominium fees. The buyer is jointly liable for the fees of the current year and the previous year (art. 63 Implementing Provisions of the Civil Code).
Main-home relief for people living abroad changed in 2023. Most citizens by descent who have never lived or worked in Italy can claim it only by moving to the municipality within 18 months of the purchase.

The cost of buying a house in Italy

The transfer taxes on an Italian property purchase depend on who sells and on whether the home will be your main residence. The same taxes apply to residents and non-residents.

Seller and sale	Main-home relief	Taxes due
Private seller	No	Registration tax 9% (minimum €1,000), mortgage tax €50, cadastral tax €50
Private seller	Yes	Registration tax 2% (minimum €1,000), mortgage tax €50, cadastral tax €50
Company, sale subject to VAT	No	VAT 10% (22% for luxury categories A/1, A/8, A/9), plus €200 for each of the three fixed taxes
Company, sale subject to VAT	Yes	VAT 4%, plus €200 for each of the three fixed taxes

Some English-language guides call the mortgage and cadastral taxes “land registry taxes”. Where the registration tax applies and a private individual buys a home, the tax can be calculated on the cadastral value instead of the purchase price. The request must be made in the deed.

On top of the taxes come notary fees, agency fees plus VAT, a technician and, if you appoint one, a lawyer. The law does not fix these amounts: ask each professional for a written quote. The kit’s cost calculator adds everything up with your own figures.

Owning Italian property from abroad: ongoing tax obligations

Owning property in Italy brings tax obligations that start after the deed, and non-residents who become property owners are subject to them as well.

Property taxes. IMU, the municipal property tax, is generally due from non-residents on a home that is not their main residence under Italian law, with payments in June and December.
Rental income. Rental income from property in Italy is taxable in Italy, also for non-residents. Short-term rentals need a national identification code (CIN), and from 2026 renting out three or more apartments on a short-term basis is presumed to be a business activity.
Selling within five years. A gain on a property sold within five years of purchase can be taxable in Italy.

Double taxation and your home country

The Italian tax system taxes income from property in Italy, such as rent, wherever the owner lives. Your home country may also tax the rental income or the gain, and may require tax reporting of foreign real estate income or foreign bank accounts. If you are a US citizen, the United States taxes you on your worldwide income. Tax treaties and foreign tax credits exist to avoid double taxation, and the tax rules of your home country decide whether the taxes paid in Italy can be credited there. Ask a tax advisor about the tax implications before you buy an investment property. The kit does not cover the tax law of your home country.

What is inside the Italy Property Buyer’s Kit

A. Buyer’s Roadmap (13 pages): the purchase step by step, with what to check at each stage and who checks it.
B. Due Diligence Checklist (8 pages): 53 documents and questions, each with where to get it and who verifies it.
C. Contract Clause Checklist (7 pages): the questions to ask about the purchase proposal, the preliminary contract and the draft deed.
D. Cost Calculator and Tracker (Excel): transfer taxes, total cost and tax scenarios, an IMU estimate, a document tracker and deadlines calculated from your dates.
E. Bilingual Glossary (5 pages): 89 Italian terms from listings, contracts and deeds.

The kit follows each property purchase from the first viewing to the years after the deed. It does not promise an outcome: it gives you the questions you need to answer to safely buy property in Italy, and tells you who answers each one.

Price: $89. Law stated as of 23 September 2026. If the 2027 Budget Law changes a rule or a figure in the kit, the update is sent to registered buyers.

Buy the kit on Gumroad — $89

Who the kit is for: international buyers

Elective Residence Visa applicants

For the Elective Residence Visa, the consulate asks for evidence of a home in Italy to elect as your residence, so the timing of the purchase matters. Once you move and register as a resident, you can meet the residence condition for main-home relief.

Foreign investors and the Investor Visa

Buying a home is not one of the investments that qualify for the Investor Visa for Italy. A real estate investment is a separate decision, with its own rules.

Italian citizens by descent

You buy as an Italian citizen, so reciprocity does not apply. Main-home relief follows the rules explained in the kit.

US citizens and other buyers from abroad

The kit is written for buyers from the United States, Canada, the United Kingdom and Australia, and for anyone purchasing real estate in Italy from abroad.

What the kit is not

The kit is general information, not legal advice. It does not create a lawyer-client relationship and does not replace the notary, the technician or a lawyer who knows your purchase. It does not cover court auctions or the tax law of your home country.

If you want legal assistance or ongoing legal support with your real estate purchase, read how the Firm works on real estate for foreign buyers, or describe your purchase through the contact form. A representative of the Firm replies in writing.

Frequently asked questions about buying property in Italy

Can a US citizen buy a house in Italy?

Italian and EU citizens can buy without a reciprocity check. Other foreign nationals, including US citizens, are admitted on condition of reciprocity (art. 16 of the Preliminary Provisions to the Civil Code), and holders of certain Italian residence permits are exempt from the check. Ask the notary to confirm your position before you sign a proposal.

What changes if I am an Italian citizen by descent?

You buy as an Italian citizen. The main difference is main-home relief: since 2023, living abroad is not enough, and you can claim it only by moving to the municipality within 18 months, unless you moved abroad for work after living or working in Italy for at least five years and you buy in the municipality where you were born or where you lived or worked before moving.

Is the preliminary contract binding in Italy?

Yes. It obliges both parties to sign the final deed. If one refuses, the other can ask a court for a judgment that produces the effects of the deed.

Can a buyer back out during due diligence?

It depends on what you have signed. If your proposal or preliminary contract makes the purchase conditional on satisfactory checks, you can withdraw under that condition. If it does not, withdrawing can cost you the deposit. This is why the conditions go in before you sign.

What does the notary check?

The notary verifies the parties, searches the property registers, checks the formal statements the deed must contain, collects the transfer taxes, and registers and records the deed. Checking the building against its permits is the job of a technician you appoint. Notary fees are not fixed by law: ask for a written quote.

How much are the taxes when buying a house in Italy?

From a private seller: 9% registration tax, or 2% with main-home relief, with a minimum of €1,000, plus €50 each for the mortgage and cadastral taxes. From a company charging VAT: 10% VAT, or 4% with main-home relief, plus €200 each for three fixed taxes.

Does buying a home qualify for the Italian Investor Visa?

No. The qualifying investments are Italian government bonds, equity in an Italian company or innovative start-up, and philanthropic donations, each with its own minimum amount.

Do I have to live in Italy to buy a house there?

No. Non-residents can buy property in Italy. Residence matters for main-home relief: you must live in the municipality, or move there within 18 months, unless one of the other conditions applies.

Italy Property Buyer’s Kit — 2027 Edition. Roadmap, due diligence checklist, contract clause checklist, cost calculator and bilingual glossary.