Buying Property in Liguria

Start with your goals and budget

The safest way to begin is to define your goal, total budget and timing. The purchase price is not the only cost: allow for taxes, notary, any agency fee, technical checks, mortgage, works and annual expenses.

• Use: main residence, second home, rental investment or a property to renovate.
• Total budget: maximum price plus purchase taxes and costs, possible works and a contingency reserve.
• Needs: area, distance to the sea and services, accessibility, aspect, outdoor space, parking, lift and building condition.
• Financing: if you need a mortgage, ask the bank for an initial assessment before taking on contractual commitments.

The purchase process, step by step

1. Initial consultation and search plan. We clarify how you plan to use the property, your total budget and priorities, then identify suitable areas and property types.
2. Shortlisting and viewings. We compare properties by location, asking price, condition, condominium charges, potential use and likely works. If you live abroad, remote viewings and video updates can be arranged.
3. Assessing an offer. Before signing an offer, check the price, expiry date, amount and legal nature of any sums paid, expected completion date and conditions such as mortgage approval or satisfactory checks. An accepted offer can become binding: the notary should be able to review the documents before you sign.
4. Legal and technical checks. The notary checks ownership and the legal aspects of the deed. A qualified technician (surveyor, architect or engineer) can compare the property’s actual condition with building permits and cadastral plans. These checks are separate and complementary.
5. Preliminary agreement. The preliminary contract sets out the essential terms of the sale and the parties’ commitments. It must be registered within the legal deadline; in some cases the notary may also recommend registering it in the property registers, which offers further protection against later adverse filings.
6. Completion and handover. The notary prepares the final deed, checks the required documents, reads the deed to the parties, collects the taxes due and arranges registration and transcription. The balance and other agreed amounts are paid at completion.
7. After purchase. Arrange the keys, utility transfers, condominium updates and, where needed, renovation, furnishing or property management.

What to check about the property

• Ownership and title history: confirm the seller has the right to sell and that shares and any required consents are in order.
• Property registers: mortgages, liens, easements, restrictions and other filings; the notary carries out the legal checks within their remit.
• Cadastre: identifiers, registered owner and whether the cadastral plan matches the property, with a technician’s help where appropriate.
• Planning and building compliance: permits, alterations, regularisation and conformity with the actual condition. Do not rely on the cadastral plan alone.
• Condominium: rules, ordinary charges, approved or planned extraordinary works, arrears and recent meeting minutes.
• Energy performance and physical condition: energy performance certificate (APE), systems, roof, façades, damp, windows, heating, accessibility and likely repair costs.
• Local considerations: access, parking, noise, aspect and damp; for protected areas or historic buildings, check landscape restrictions and specific requirements.

The notarial deed does not replace a thorough technical inspection or an estimate of renovation costs. It is prudent to commission planning, building and condition checks from a qualified professional under a separate written engagement and quote.

Purchase taxes: the main rules

Taxes depend mainly on who is selling (a private individual or a business), whether the sale is subject to VAT and whether you qualify for the Italian prima casa (first-home) tax relief. The property must fall within an eligible cadastral category (A/1, A/8 and A/9 are excluded). Generally, it must be in the municipality where you live or where you will establish residence within 18 months, subject to exceptions. Other property already owned in the municipality and previous purchases using the same relief also matter. Since 2025, in certain cases, someone who already owns a home bought with first-home relief may buy another using the relief if they undertake to sell the previous home within two years of the new purchase. Exceptions apply; ask the notary to check your personal situation. “First home” is a tax definition and does not automatically mean the first property you have ever owned.

Buying from a private seller or a business where the sale is VAT-exempt

Where the requirements are met, an individual buying a home from a private seller may ask the notary to apply the prezzo-valore (price-value) system: proportional taxes are calculated on the cadastral value rather than the declared price. For a home, the basic calculation is cadastral income increased by 5% × 110 with first-home relief or × 120 without it. The notary confirms whether it applies and calculates the amount for the specific purchase.

Purchases subject to VAT

Where the sale is subject to VAT, VAT is calculated on the sale price and the price-value system does not apply. In general:

• 4% for a purchase qualifying for first-home relief;
• 10% for a non-luxury home without first-home relief;
• 22% for luxury homes in cadastral categories A/1, A/8 and A/9.

As a rule, fixed registration, mortgage and cadastral taxes of €200 each are also due. The notary confirms whether the specific sale is subject to VAT and which rate applies.

Illustrative examples

Private seller, cadastral income €800: using price-value and qualifying first-home relief, the taxable value is €800 × 1.05 × 110 = €92,400. Two per cent is €1,848; adding €50 + €50 gives about €1,948 in the three main taxes. Without the relief, using a multiplier of 120, the value is €100,800; 9% is €9,072, plus €100: about €9,172.

VAT-taxable sale, price €250,000: with first-home relief, 4% is €10,000 plus €600 in fixed taxes; without relief, assuming 10% VAT, €25,000 plus €600. These examples exclude the notary, agency, mortgage, works and other costs and are not a substitute for the notary’s calculation.

Offer, deposit and preliminary contract: take care before signing

An offer to purchase can become binding once accepted. Before signing, make sure at least the following are clear: price, terms, offer expiry, deposit or advance, payment method and deadlines, completion date, handover and any necessary conditions.

A caparra confirmatoria (confirmatory deposit) and an advance payment of the price have different contractual consequences. The payment should not be labelled without the contract accurately describing the agreement. For preliminary contracts signed from 1 January 2025, proportional tax on deposits and advances not subject to VAT is generally 0.5%, capped at the tax due on the final contract. Fixed registration tax and stamp duty are also added. VAT-taxable advances follow different rules. The preliminary contract must be registered within 30 days; ask the notary to calculate and handle the payments for your agreement.

If satisfactory checks or mortgage approval are essential, state the conditions precisely in the contract before signing. Early advice from a notary is especially useful when paying a substantial deposit or buying a property that needs renovation.

Notary, mortgage and other costs: what to budget

• Purchase taxes: calculated under the rules and examples above.
• Notary: there is no single total for every purchase. The quote depends on the value and complexity of the deed, tax treatment, formalities and whether there is a mortgage. Request a detailed written quote separating professional fees, VAT, taxes and expenses paid on your behalf. A mortgage deed involves additional notary costs.
• Mortgage: in addition to bank charges (application, valuation and lending terms), a substitute tax generally applies to the amount borrowed: 0.25% for a loan qualifying as a first-home purchase and 2% in other cases covered by the rules. The bank and notary confirm the applicable treatment.
• Estate agent or broker: the fee and when it becomes due should be agreed in writing; VAT applies where required. There is no single rate imposed for every engagement.
• Technical inspection: obtain a quote from a surveyor, architect or engineer for the visit and document checks; further costs may arise if discrepancies or regularisation work are found.
• Other possible costs: translations or an interpreter, power of attorney if you cannot attend, tax advice, insurance, moving, renovation and furnishings.

Illustrative budget: assume a €250,000 purchase from a private seller, cadastral income €800, as a second home. If price-value applies, the main taxes are about €9,172 (registration tax €9,072 + €100 mortgage and cadastral taxes). Adding, purely as an assumption, €2,000 in notary fees plus VAT and about €300 in expenses, the completion costs would be around €11,900, before any mortgage, technician, works or agency fee. With first-home relief, the same cadastral income and assumed notary fee, the example falls to about €4,700.

If an estate agent is involved, agree the commission in writing. The Genoa Chamber of Commerce guide gives a market reference, not a mandatory tariff, of around 2–4% of the price plus VAT for each party. For example, 3% plus VAT on €250,000 is €9,150: in the second-home example above, the budget would reach around €21,000 before other costs. Notary and technical fees vary; use these figures only for planning and replace them with actual quotes.

A reliable estimate requires the price, cadastral income and category, the seller’s tax status, mortgage amount and agency terms. Ask the notary for a written estimate separating taxes, fee, VAT and expenses.

After completion: annual taxes and expenses

• IMU: generally due on properties other than an ordinary main residence and on luxury main residences in categories A/1, A/8 and A/9. Rates and reductions depend on the municipality and owner’s circumstances.
• TARI: municipal waste tax, with rates and filings set by the municipality; report occupancy or availability of the property correctly.
• Condominium: ordinary and extraordinary charges under the rules, resolutions and applicable allocation criteria.
• Rental income: if you rent the property, tax treatment depends on use, duration, ownership and your tax position. Tourist rentals also involve specific local and national requirements, which should be checked before letting.

The IMU exemption for an ordinary main residence is distinct from the “first-home” tax relief paid at purchase: the requirements and taxes are different.

Buyers who live abroad

Before negotiations begin, check the Italian tax code, identity documents, civil status and matrimonial property regime, payment arrangements and documents required by the bank and notary. Non-EU citizens may face additional checks, including reciprocity or other legal exceptions; verify the rule for your nationality and circumstances before making a commitment. Buying a home by itself does not grant an Italian residence permit.

How The Key Studio can support you

The Key Studio can help define your plans, identify and compare properties in Liguria, arrange viewings and coordinate the process with the notary, technician, bank and other professionals you choose. After purchase, we can also discuss local support, renovation, furnishing and property management. The scope of the service, professionals involved and any fees are clarified before work begins. Notarial, technical and tax checks remain the responsibility of qualified professionals.

Official sources and further reading

• Italian Revenue Agency – Taxes on buying a home
• Italian Revenue Agency – First-home tax relief
• Italian Revenue Agency – Registering a preliminary contract
• National Council of Notaries – Buying a home
• National Council of Notaries – Rules for buyers
• National Council of Notaries – Preliminary contracts
• Ministry of Foreign Affairs – Tax code
• Ministry of Foreign Affairs – Reciprocity

This page provides general information and is not legal, tax, technical or financial advice. Rules, rates and practice can change; ask a notary, tax adviser, bank and technician to check your specific transaction before signing or paying money.