How to calculate property taxes

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How are purchase taxes calculated?

If the seller is a private individual or a VAT-exempt company, the cadastral value is the base. If the sale is subject to VAT, the declared price is the base. The result is indicative and does not replace the notary’s calculation.

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How is IMU calculated?

The calculation starts from the cadastral income increased by 5%, applies the multiplier for the cadastral category and then the municipal rate. The rate can vary by municipality: for Sanremo and all other municipalities, always check the current resolution.

Property type Property cadastral income Cellar cadastral income Garage/parking cadastral income Ownership share % Months owned Municipal IMU rate % First home A/1, A/8 and A/9 only; other main residences are normally exempt

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How is bare ownership calculated?

The bare ownership value depends on the property’s full value and the usufructuary’s age. The younger the usufructuary, the higher the usufruct value and the lower the bare ownership value.

Full property value Usufructuary’s age

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How is the flat-rate rental tax calculated?

The flat-rate rental tax is a substitute tax on residential rents. The calculation applies 21% to open-market rent and 10% to regulated rent when the conditions are met.

How to calculate property taxes

Property purchase tax calculator

IMU calculator

Bare ownership and usufruct calculator

Flat-rate rental tax calculator