If you are planning to buy or have already bought a property in Italy, you shall have a good overview of the real estate taxes related to the maintenance of the property, in force under Italian Law.
In Italy real estate taxes represent a large part of costs related to buying and maintaining a property and they are divided into two categories: taxes related to the purchase, which are paid at the moment of the purchase and taxes, to be paid, on a regular basis, by the owner of the property and related to its maintenance.

Maintenance taxes are mainly taxing on services and are qualified under the single name of “Imposta Unica Comunale” (IUC), which is subdivided into three main taxes: TARI, TASI and IMU.

TARI – Tax for waste service

It is a tax for waste and rubbish collection. 

1. Paid for primary and non-primary properties;
2. The tax rate depends on the size and the number of inhabitants of the property;
3. Paid by the tenant;

TASI – Tax on indivisible services

It is a tax for the costs of municipal services (e.g. street lighting, roads maintenance, gardens etc.).     

1. Paid for non-primary properties;
2. The tax rate depends on the cadastral value of the property and the municipality;
3. Shared between the owner and the tenant, if the property is rented;

IMU – Municipality tax

It is the regular annual council tax payable twice a year.

1. Paid for non-primary properties;
2. The tax rate depends on the cadastral value of the property;
3. Paid by the owner.

VGS Lawyers can assist you with real estate taxes thanks to our in-house tax consultants lawyers and accountants, providing professional advice and assistance about all issues arising from your ownership of a property in Italy.

For further information please contact us or leave your contact details in the Contact Form and you will be contacted within 24 hours.