Guide Complet

Acheter un Bien Immobilier en Italie en tant qu'Etranger 2026: Impots, Hypotheques et Achat via Societe

Tax-Efficient Property Ownership in Italy for Foreigners

Registration tax, IMU, mortgage eligibility, CIN code, and personal vs. SRL purchase.

Apercu

Le guide essentiel pour les etrangers.

Italy permits foreigners to buy property. Key tax decisions vary 2-10% registration tax; IMU on second homes; stricter mortgages for non-residents; buying through SRL for rentals. Read in your language below.

Registration taxes

First home 4%, second home 10%, luxury 9%, SRL purchase 9% + 3% cadastral.

IMU and annual taxes

IMU on second homes and luxury primary, 0.86% base rate.

Mortgages for non-residents

60-70% LTV, stricter documentation, fixed 2.5-4%.

CIN code

Mandatory since 2024 for short-term rentals.

Personal vs. SRL

SRL efficient for rentals or amounts above €350K.

Sujets cles

CIN

Italian national code.

Bank account

Italian business account.

Codice fiscale

Required.

Inheritance tax

Italian succession.

IVIE

Annual wealth tax.

Property registration

Step-by-step.

Articles associes

CIN Code 2026

Mandatory code.

SRL purchase

Tax-efficient structure.

IVIE

1.06% annual.

Inheritance tax

Succession.

Codice fiscale

First step.

Property registration

Step-by-step.

FAQ

Un etranger peut-il acheter un bien immobilier en Italie ?

Oui, aucune restriction pour les non-UE, sauf pour les batiments historiques specifiques.

Quels impots pour les acheteurs etrangers ?

IMU sur les residences secondaires, plus droits d'enregistrement (9-10%) et frais de notaire.

Puis-je obtenir un hypotheque en tant qu'etranger ?

Oui, les banques italiennes offrent des hypotheques avec un LTV jusqu'a 60-70%.

Need help structuring your Italy real-estate purchase?

Book a 30-minute consultation with a chartered accountant who advises foreigners on Italian property transactions daily.