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Changes to the land transfer tax as of 2014

09 September 2013

As of January 01, 2014 new tax rates for the land transfer tax will come into place. While the tax burden of private buyers when buying a property will be slightly lower, at the same time there will be a slight tax increase for buyers of small businesses.

An overview of all changes

Property type Vendor Taxes until 2013 from 2014

Main residence 

from private vendor

Registration tax

3 % 2 %
Mortgage tax 168 Euro 50 Euro
Land register tax 168 Euro 50 Euro
from building contractors
or other businesses liable
to pay VAT
Registration tax 168 Euro 200 Euro
Mortgage tax 168 Euro 200 Euro
Land register tax 168 Euro 200 Euro
VAT 4 % 4 %
Holiday home
or other
from private vendor

Registration tax

7 % 9 %
Mortgage tax 168 Euro 50 Euro
Land register tax 168 Euro 50 Euro
from building contractors
or other businesses liable
to pay VAT
Registration tax 168 Euro 200 Euro
Mortgage tax 168 Euro 200 Euro
Land register tax 168 Euro 200 Euro
VAT 10 % 10 %
from businesses which
are exempt from VAT
Registration tax  7 %

9 %

Mortgage tax 2 % 50 Euro
Land register tax 1 % 50 Euro
VAT none none
Plot with building
permission
from private vendor

Registration tax

8 % 9 %
Mortgage tax 2 % 50 Euro
Land register tax 1 % 50 Euro
from building contractors
or other businesses liable
to pay VAT
Registration tax 168 Euro 200 Euro
Mortgage tax 168 Euro 200 Euro
Land register tax 168 Euro 200 Euro
VAT 22 % 22 %
Shops & offices from private vendor

Registration tax

7 % 9 %
Mortgage tax  2 % 50 Euro
Land register tax 1 % 50 Euro
from building contractors
or other businesses liable
to pay VAT
Registration tax 168 Euro 200 Euro
Mortgage tax 3 % 3 %
Land register tax 1 % 1 %
VAT 10–22 % 10–22 %
from businesses which
are exempt from VAT
Registration tax 168 Euro 200 Euro
Mortgage tax 3 % 3 %
Land register tax 1 % 1 %
VAT none none

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