🏡 1. Property Purchase Taxes in Sicily (Italy)
📌 If buying from a private seller (existing/resale home)
- Registration Tax (Imposta di Registro):
- 2% of the cadastral value if you qualify as a “prima casa” (first/main residence) buyer.
- 9% of the cadastral value if it’s a second home or you don’t qualify for first-home benefits.
🏙️ Annual Property Taxes After Buying
Once owned, properties in Sicily are typically subject to:
- IMU (municipal property tax): varies by location and cadastral value; primary residences may be exempt if you live there.
- TARI (waste tax): local waste collection charge.
These are ongoing yearly costs, not purchase taxes.
✅ When IMU is NOT due
You do not pay IMU on your primary residence (abitazione principale) if:
- You are registered as resident there (residenza anagrafica).
- You actually live there.
- The property is not classified as luxury.
❗ When IMU IS due
You must pay IMU on your prima casa if it is classified as a luxury property, meaning cadastral categories:
- A/1 (luxury homes)
- A/8 (villas)
- A/9 (castles, historic palaces)
🧾 “Prima Casa” Benefits
If you plan to make the property your main residence and meet certain conditions (e.g., transfer your legal residency within 18 months), you can often get lower taxation:
- 2% registry instead of 9%,