Italy first-home VAT: a conditional 4% calculation
This guide concerns property purchases in Italy. The Italian “prima casa” relief is not a general rule for a first home in another country. Start by establishing whether the sale is subject to VAT and whether the buyer and property satisfy the Italian conditions.
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The shared link contains the amount and calculation options.
When a VAT-taxable sale qualifies for the Italian prima casa relief, the referenced VAT rate is 4%. Buying your first property alone does not establish eligibility. A purchase taxed under registration-tax rules uses a different calculation. Confirm the transaction with the notary or adviser.
Worked example
If the confirmed taxable price is €150,000 at 4%, VAT is €6,000 and the VAT-inclusive price is €156,000. To reverse the calculation, divide €156,000 by 1.04. Other taxes, notary fees and transaction costs are excluded.
Calculation limits
The calculator applies the rate you choose. Confirm eligibility and the applicable tax treatment before using a reduced rate. Exported CSV files are calculations, not tax invoices.