Italian purchase taxes on a home
purchase_costs_itITALY. Computes the national purchase taxes: registration tax 9% (2% with prima casa relief, min. €1,000) on the price or the cadastral value (prezzo-valore) plus €50 + €50 on a resale from a private owner; VAT 10% (4% prima casa, 22% luxury A/1, A/8, A/9) plus €200 × 3 on a new build from a builder; optional substitute tax on the mortgage (0.25% / 2%) and an agent commission the user gives. The notary fee is never computed (no tariff).
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| price | Yes | Price in euros. | |
| seller | No | "private" (resale, default) or "builder" (new build sold with VAT). | |
| first_home | No | Prima casa relief (main home, conditions apply). | |
| loan_amount | No | Mortgage in euros (optional). | |
| luxury_category | No | Cadastral category A/1, A/8 or A/9 (excluded from the relief). | |
| cadastral_income | No | Rendita catastale in euros, to tax the cadastral value instead of the price (private seller only, optional). | |
| agent_commission_pct | No | Agent commission the buyer pays, % of the price (optional; no legal rate exists). |