How to buy land in Italy: taxes, the notary, the CDU and every check before you sign

Buying land in Italy ends with a deed signed before a notary (*notaio*). Most foreign buyers assume the notary will catch any problem. The notary will confirm that the seller owns the land, that the mortgages are dealt with and that the zoning certificate is attached. The notary will not walk the plot, will not tell you whether the house you have in mind can be built, will not check whether the access track crosses a neighbour’s field without a legal right of way, and will not read the landslide map for you.

Cadastral outline of the example parcel in Diano San Pietro (Imperia)Cadastral outline of the example parcel in orange, with the neighbouring parcels in grey.

50 m

Example parcel · Diano San Pietro (Imperia)

D298A000700.444 · 1,247 m²

Neighbouring parcels

Parcel from the example dossier in Diano San Pietro, Imperia.Example, not a check of ownership or buildability.

Source: Cadastral geometry: Agenzia delle Entrate, CC BY 4.0 · read 18 October 2026

Contents
  1. Words you will meet
  2. The route in eight steps
  3. Before you start: what you need as a foreign buyer
  4. 1. What kind of land are you buying?
  5. 2. The checks before you make an offer
  6. 2.1 Identify the parcel
  7. 2.2 Owner, title and mortgages
  8. 2.3 Zoning and the CDU
  9. 2.4 Constraints that change the value
  10. 2.5 Access, easements and utilities
  11. 2.6 Buildings already on the land
  12. 2.7 How much can you actually build?
  13. 2.8 Farm pre-emption rights
  14. 2.9 Reading the listing
  15. 2.10 Questions to send the seller
  16. 3. Offer, preliminary contract and deposit
  17. 3.1 What to sign, and when
  18. 3.2 The numbers on a preliminary contract
  19. 4. The notary: what is checked and what is not
  20. 5. Purchase taxes: the rules and the arithmetic
  21. 5.1 The table
  22. 5.2 Four worked examples
  23. 6. All the costs in one example
  24. 7. The calendar
  25. 8. After the deed
  26. 9. Special cases
  27. 10. When a check goes wrong
  28. 11. A worked case, from listing to deed

Already have a parcel in mind? The report checks it against public data, with a source and date for every finding. Open the map → €29 in English or Italian · €39 in both languages

This guide follows a land purchase from the listing to the deed and the first tax bill, as the rules stood on 2 November 2026. It is written for someone buying from abroad: an olive grove in Tuscany or Puglia, a building plot near the coast, a ruin with a few hectares in Abruzzo, or the land that comes with a country house. Every rule has its source at the end, and every tax has a worked example in euros.

Words you will meet

ItalianWhat it is
NotaioPublic official who drafts and records the deed; usually chosen by the buyer
RogitoThe final deed of sale signed before the notary
Proposta d’acquistoWritten offer; once the seller signs it, it binds both sides
Preliminare or compromessoPreliminary contract, usually with a deposit
Caparra confirmatoriaDeposit that you lose, or the seller pays back double, if one side walks away
CatastoCadastre: map and register of parcels for tax purposes
Foglio, particellaSheet and parcel number: the ID of a plot
Visura catastaleCadastral extract
ConservatoriaLand registry where deeds, mortgages and seizures are recorded
Ispezione ipotecariaSearch of the land registry
CDUZoning certificate (certificato di destinazione urbanistica) issued by the municipality (Comune)
PRG, PUC, PGTMunicipal zoning plan; the name depends on the region
Prelazione agrariaFarm pre-emption right of a tenant or neighbouring farmer
Coltivatore diretto, IAPDirect farmer, professional farmer: categories with tax breaks and pre-emption rights
GeometraLicensed surveyor who also handles cadastral filings and small permits
Codice fiscaleItalian tax code, needed for any purchase

Source: Official documents cited in the table

The route in eight steps

StepDocumentWho issues itTypical costDo it before
1. Identify the parcelCadastral extract and mapRevenue Agency (Agenzia delle Entrate), onlineFree onlineAny negotiation
2. Owner, title, mortgagesLand registry searchRevenue Agency, land registry service€6.40 per name or property and €4.00 per entry, onlineThe offer
3. ZoningCDU, plan maps and rulesMunicipalityStamp duty and the municipality’s feeThe offer
4. ConstraintsLandscape, landslide, wildfire, civic-use recordsMunicipality, region, river basin authorityFree, or your surveyor’s feeThe offer
5. Access, boundaries, buildingsEasement deeds, survey, building permitsSeller, municipality, surveyorSurveyor’s feeThe preliminary contract
6. Farm pre-emptionWritten notice to tenant or neighbourSellerRegistered letterThe deed
7. Preliminary contract and depositRegistered preliminary contractParties or notary€200 plus 0.5% of the depositPaying the deposit
8. DeedNotarial deed with CDU attachedNotaryTaxes, fee, expensesHandover

Source: Official documents cited in the table

Steps 1–4 cost little and most of them can be done from abroad in a few days. They are also the steps buyers most often skip.

Before you start: what you need as a foreign buyer

A codice fiscale. No Italian notary will draft a deed without it. Non-residents can get one through an Italian consulate, or by having someone in Italy (an agent, a lawyer, a relative) file the request at a Revenue Agency office with a specific delegation. The application form (AA4/8) is free on the Revenue Agency website, and the code does not expire.

Reciprocity, if you are not an EU citizen. Article 16 of the preliminary provisions of the Italian Civil Code allows foreigners to enjoy civil rights, including buying property, on condition of reciprocity: Italians must be able to do the same in your country. The notary checks this. Breaking the rule makes the contract void, and Italian courts have voided at least one purchase by a Swiss citizen on these grounds. For UK, US, Canadian and Australian buyers this rarely causes trouble, but ask the notary to confirm it in writing at the start.

Language. Italian notarial deeds are written in Italian. If you do not understand Italian, article 54 of the Notarial Law (L. 89/1913) requires an interpreter chosen by the parties and a translation alongside or below the Italian text, signed separately from the original. Budget for the interpreter and for a longer signing.

Being there or not. You can sign through a power of attorney (procura) given to someone in Italy. The notary who will draft the deed should tell you in advance the exact form the power of attorney must take and how to have it authenticated where you live. Ask before you book flights or a notary abroad.

Your own people. A local surveyor (geometra) or architect for the land checks, and, for anything above a small plot, a lawyer who works for you and not for the seller or the agency. The agency’s own geometra and the seller’s notary are not your advisers.

1. What kind of land are you buying?

The first question changes everything else: tax, annual property tax, pre-emption rights, even whether the deed needs a CDU.

Farmland or building land is decided by the zoning plan, not the cadastre. Each parcel in the cadastre (catasto terreni) has a "quality" (arable land, olive grove, vineyard, coppice woodland, pasture) and a nominal income. That quality describes the crop, not what you may build. Arable land can sit in a residential expansion zone; a plot listed as "olive grove" can be inside a village. For purchase tax, what counts is the use the municipal plan gives the land. Our guide to what you can build under the PRG explains zones and building ratios.

Land around a house. The garden or field around a house recorded in the buildings cadastre is often a pertinenza (appurtenance). Article 30 of Presidential Decree 380/2001 (the Building Code) does not require a CDU for appurtenances of buildings in the urban cadastre if the total area is under 5,000 m². Above that size, or if the land is a separate parcel, the deed needs one.

The cadastre does not prove ownership. In order no. 4547/2025 the Court of Cassation (Corte di cassazione) repeated that the names in the cadastre are a clue, not proof. Ownership is traced through the deeds recorded in the land registry. That is why the real check happens in the conservatoria, not on the cadastral extract. See our guide to finding who owns a plot or house.

Four provinces work differently. In the provinces of Trento, Bolzano, Trieste and Gorizia, and in part of the municipalities of the provinces of Udine, Brescia, Belluno and Vicenza, Italy uses a land book system (sistema tavolare, Royal Decree 499/1929) similar to the Austrian Grundbuch. Ownership is shown in the land book itself and searched at the land book office. The rest of this guide describes the ordinary system.

2. The checks before you make an offer

A written offer, once the seller signs it, is already a binding contract in Italy. There is no cooling-off period for land. Before you sign one, have at least the cadastral data, the land registry search and the zoning in hand. You can get all three without the seller’s help, using only the sheet and parcel numbers.

2.1 Identify the parcel

Every plot is identified by municipality, foglio and particella. Ask for them in writing: "about 2 hectares" in a listing is not an identification, and the outline an agency draws on an aerial photo is often approximate.

With sheet and parcel you can:

  • see the parcel on the cadastral map viewer over aerial imagery;
  • get the cadastral extract online for free: since 2025, under Revenue Agency measure no. 460187 of 30 December 2024, the cadastral and land registry databases charge no access fee, and the online extract is free for any property, not only your own;
  • read the cadastral area, crop quality and nominal income, which also sets the annual property tax.

The cadastral area is a recorded figure, not a measurement. On hillsides it can differ from a ground survey by a few hundred square metres. If the price is per square metre, or you need a minimum plot size to build, have the land surveyed. Our guide to boundary disputes covers what to do when map and fences disagree.

2.2 Owner, title and mortgages

The land registry search (ispezione ipotecaria) is available on the Revenue Agency website or at the counter of the land registry service. Since 1 January 2025 the fee table (Legislative Decree 139/2024, Annex 2) charges €8.00 per name or property searched and €5.00 per entry viewed, in each registry district; online requests cost 20% less: €6.40 and €4.00. The online search by person works only for individuals, not companies, and the documents stay downloadable for 7 days.

What to look for:

  • the seller’s title: the purchase, gift or inheritance by which they acquired the land, and the chain before it;
  • mortgages (ipoteche): voluntary (the seller’s loan), judicial (from a court order for a debt) or legal;
  • seizures and attachments (pignoramenti, sequestri);
  • pending claims recorded against the land, such as a neighbour’s adverse possession claim or a co-owner’s partition claim;
  • preliminary contracts recorded in favour of another buyer.

A bank mortgage that the seller has paid off is not a problem: under article 40-bis of the Consolidated Banking Act it lapses on repayment, the bank must notify the registry within thirty days and the entry is cancelled automatically, at no cost. A judicial mortgage or a seizure is different: the creditor must agree, and the deed must be structured so that part of the price pays the debt directly.

Inherited land. Many rural plots are sold by heirs. Check that the acceptance of the inheritance is recorded, and that every heir is selling. A missing co-heir, even with a small share, means the seller cannot deliver the whole plot.

2.3 Zoning and the CDU

The CDU is the municipality’s certificate stating, for one or more parcels, the zone in the plan, the planning rules and the constraints the municipality knows about.

The rules, all in article 30 of the Building Code:

  • a deed transferring land between living persons is void without the CDU attached (with the appurtenance exception above);
  • the municipality must issue it within thirty days of the request, a time limit it cannot extend;
  • the CDU remains valid for one year from issue, provided the seller declares in the deed that the zoning instruments have not changed in the meantime.

The seller or the notary usually requests it. You can request it earlier, before the offer, if you have a delegation or if the municipality issues it to anyone who identifies the parcels. It is the fastest way to find out that the "building plot" in the listing is in fact in agricultural zone E, or that part of it lies within a road or cemetery buffer zone.

The CDU has limits. It reports what the municipality has mapped in its own plan. It does not replace reading the plan’s technical rules (building ratios, heights, setbacks), and it does not always report constraints set by other authorities, such as the river basin authority’s landslide and flood map or the municipal wildfire register.

2.4 Constraints that change the value

ConstraintWhere to read itWhat it means for a buyerGuide
Landscape (arts. 136 and 142 Legislative Decree 42/2004)Regional landscape plan, municipal mapsLandscape permit for new worksLandscape constraint
Hydrogeological (Royal Decree-Law 3267/1923)Regional and municipal mapsPermit for earthworks and buildingsHydrogeological constraint
Landslide and flood hazard (PAI, PGRA)River basin district authorityLimits or bans on new building in high classesFlood and landslide risk
Cemetery and road buffer zonesZoning plan, art. 338 Royal Decree 1265/1934, Highway CodeNo building in the zone, with exceptionsBuffer zones
WoodlandRegional forest mapLandscape protection by law, felling rulesWoodland rules
Burnt land (Law 353/2000)Municipal wildfire registerBans on change of use and building for yearsWoodland rules
Civic use (usi civici)Municipality, region, civic-use commissionerLand not freely saleable or burdened by collective rightsCivic use
Asbestos or contaminationRegional registers, site visitClean-up costs that can follow the landAsbestos and contaminated land
Seismic zoneRegional classificationStricter structural rules and building costsSeismic zones

Source: Official documents cited in the table

A constraint does not make land worthless. It means the price must reflect what you can really do with it. An olive grove under landscape protection is still an olive grove. A plot sold as building land that lies half inside a road buffer zone has lost half its building potential.

2.5 Access, easements and utilities

A plot with no access from a public road is landlocked. Italian law lets the owner ask a court for a compulsory right of way, but that means a lawsuit and compensation to the neighbour. Before the offer, ask:

  • where you enter, and whether the route crosses someone else’s land;
  • whether a right of way is recorded in the land registry (it shows in the registry search) or whether the neighbour simply tolerates it;
  • whether the road is municipal, a local road (strada vicinale) or private, and who maintains it.

See our guide to access rights and the right of way. For electricity, water and drainage, the utility’s written quote is the only reliable figure: get it before agreeing a price, and read our guide to utility connections. For a well or spring, see well and water rights.

Land reclamation consortium. Much lowland and hill land falls within the area of a land reclamation and drainage consortium (consorzio di bonifica). Its annual charge is due where the property gets a direct and specific benefit from the consortium’s works (article 860 of the Civil Code, article 10 of Royal Decree 215/1933); in judgment 188/2018 the Constitutional Court struck down a rule that charged it regardless of benefit. Ask the seller for the last few bills: they tell you whether the plot is inside the area and what it costs each year.

2.6 Buildings already on the land

Most farmland has something on it: a tool shed, a shelter, a ruin, a canopy, sometimes a mobile home. Each structure needs a building permit or proof that it predates the need for one. If neither exists, the problem becomes yours on purchase: a demolition order is addressed to the current owner.

  • For buildings in the urban cadastre, the deed must contain the cadastral conformity statement required by article 29(1-bis) of Law 52/1985. That checks cadastral data and floor plan, not building legality.
  • Building legality is checked through the property’s lawful status (stato legittimo): permits, amnesties, regularisations. See our guide to illegal construction and the checks before you buy.
  • A ruin is not automatically rebuildable. It depends on the plan and on proof of the original volume; see ruins and restoration rights.
  • A mobile home or tiny house set down on farmland is almost always treated as new construction; see our guide to mobile homes and tiny houses on land.

2.7 How much can you actually build?

"Buildable" does not say how much. A plot’s capacity depends on the zone’s building ratio, the real area, setbacks and, in agricultural zones, on who is building.

A farmland example. Many regional and municipal rules allow 0.03 m³ of housing per m² of agricultural land. On 7,000 m² that gives 210 m³, a cottage of about 70 m² on one floor. And that ratio is often reserved for professional farmers, not for anyone who buys. Our guide to building a house on farmland gives regional examples.

Setbacks. Article 9 of Ministerial Decree 1444/1968 requires, for new buildings outside historic centres, 10 metres between a wall with windows and the wall of a building opposite. On a narrow plot, 10 metres from the neighbour’s house plus the boundary distances in the municipal rules can shrink the usable area more than the building ratio does. See building distances in Italy.

Buying part of a plot. You need a cadastral subdivision (frazionamento), and some municipalities forbid splitting agricultural land below a minimum size. Livorno, for example, set out in executive decision no. 4748 of 7 August 2020 the exceptions to its ban on splitting land into lots under one hectare in parts of its plan. See buying part of a plot.

Volume already used. A plot may already have "given" its building volume to a nearby building through a recorded commitment (asservimento). The trace is in the municipality’s permit files and sometimes in the land registry. Ask the municipality whether any commitment is recorded on the parcel.

2.8 Farm pre-emption rights

If the land is agricultural, the seller may not be free to sell it to you. Italian law gives a pre-emption right (prelazione agraria):

  • to the tenant farmer of the land (article 8 of Law 590/1965);
  • if there is no tenant, to a neighbouring owner who is a direct farmer and meets the requirements of article 8, including having farmed their own land for at least two years (article 7 of Law 817/1971).

The seller must notify the holder by registered letter, enclosing the preliminary contract with the buyer’s name, price and other terms (article 8(4), Law 590/1965). The holder must exercise pre-emption within 30 days of receiving a valid notice. If notice is missing or the notified price exceeds the deed price, the holder can buy the land back from the buyer within one year of the sale being recorded (paragraph 5). The 30 days concern exercise of the right; payment follows separate rules. Source: Normattiva, accessed 2 November 2026.

For a foreign buyer this is a real risk: you have paid taxes, the notary and perhaps renovation, and a neighbouring farmer takes the land at the same price. Ask the seller for proof of notice, or for a reasoned statement of why no right applies (no farming neighbour, building land, land belonging to a house).

2.9 Reading the listing

Listing saysWhat it can meanWhat to ask or check
Terreno edificabile (building land)Residential zone, or farmland where only a farmer may build, or an old plan since replacedCDU with zone and rule; building ratio; who may build
Possibilità di costruireOften a farm outbuilding or an extension, not a houseThe plan article for that zone
Rudere accatastato (ruin in the cadastre)A building recorded in the cadastre, not a right to rebuildCadastral category, recorded size, plan rules on ruins
Acqua in loco (water on site)A well, a spring, a rainwater tank or a mains connection 500 m awayWell licence or filing; water utility quote
Accesso comodo (easy access)Public road, or a track across the neighbour’s landRecorded right of way; road classification
Bosco ceduo (coppice)Woodland with felling rules and landscape protection by lawRegional forest map and rules
Circa 2 ettariCadastral area, sometimes rounded, sometimes several parcelsList of parcels with area of each
Ideale per agriturismoAn activity governed by regional law with requirements for the operatorThe regional farm-stay law

Source: Official documents cited in the table

None of these phrases is a promise. In the preliminary contract, write down what the seller told you that matters to you, with the consequence if it is untrue. A false statement in a contract gives you a claim; a phrase in a listing almost never does.

2.10 Questions to send the seller

In writing, before the offer:

  1. Sheet, parcels, area of each, and the title deed (date and notary).
  2. Is the land let, lent or farmed by someone else? Under what contract?
  3. Are there neighbouring farmers? Has pre-emption notice been given?
  4. Where is the access, and on what legal basis?
  5. What buildings are there, with what permits or amnesties?
  6. Are there wells, tanks, septic tanks, power lines or pipes?
  7. Is the land inside a land reclamation consortium? What is the annual charge?
  8. Have there been fires, landslides or floods in recent years?
  9. Have materials, waste or roofing sheets ever been dumped or stored there?
  10. Are there disputes with neighbours, orders or fines from the municipality?

The answers do not replace the checks, but they tell you where to look. A seller who will not answer question 9 in writing has already told you something.

Each point in sections 2.3–2.5 can be checked for your parcel, with source and date for every map, in a TerrenoCheck report. Check the zoning and constraints of your parcel in a TerrenoCheck report, from €29 → · See a sample report

3. Offer, preliminary contract and deposit

3.1 What to sign, and when

The usual sequence is: written offer (often on the agency’s form), seller’s acceptance, preliminary contract, deed. The accepted offer already binds both sides. If checks are still open, write them into the offer as conditions: "subject to a CDU showing the parcels in zone …", "subject to no registry entries other than those listed", "subject to the pre-emption right not being exercised".

Three rules matter here. Our guide to the preliminary contract has sample clauses.

The deposit (caparra confirmatoria, article 1385 of the Civil Code). If the buyer who paid it defaults, the seller may withdraw and keep it; if the seller defaults, the buyer may withdraw and claim double. If the contract gives either party a right to withdraw, the deposit becomes a withdrawal fee (caparra penitenziale, article 1386) and nothing more. Without a clear clause, a deposit is presumed confirmatory.

Registering the preliminary contract. A private preliminary contract must be registered within 30 days of signing (article 13, Presidential Decree 131/1986, as amended by article 14 of Decree-Law 73/2022). Fixed registration tax is €200, plus stamp duty. For confirmatory deposits and advances not subject to VAT, contracts from 1 January 2025 carry 0.5%, or the lower tax applicable to the final contract; this proportional amount is credited against the main tax on the final contract (Legislative Decree 139/2024, article 2(1)(ff)(2)).

Recording it in the land registry (article 2645-bis of the Civil Code). A preliminary contract drafted or authenticated by a notary can be recorded in the land registry. That protects you against mortgages and seizures registered later against the seller. The protection lapses if the final deed is not recorded within one year of the agreed completion date, and in any case within three years of recording. It is worth the notary’s fee when months pass between contract and deed, when the deposit is large, or when the seller has debts.

3.2 The numbers on a preliminary contract

Farmland at €40,000, 10% confirmatory deposit:

  • fixed tax: €200;
  • 0.50% of €4,000 = €20;
  • total registration tax: €220, plus stamp duty.

At completion the €20 is credited against the purchase tax. If the same €4,000 were an advance not subject to VAT, it would also carry 0.5%, i.e. €20, under the same conditions. The real difference between a deposit and an advance is not tax: it is what happens if the deal collapses.

Paying from abroad. Agree in the contract which account receives the deposit (the agency’s escrow, the notary’s dedicated account or the seller), and keep the bank’s transfer confirmation.

4. The notary: what is checked and what is not

The notary is a public official, normally chosen by the buyer. Before the deed, the notary:

  • checks the identity and powers of the parties;
  • runs cadastral and land registry searches on the property and the sellers, tracing title back in time;
  • obtains and attaches the CDU;
  • puts the mandatory statements in the deed: for buildings, cadastral conformity, the building permits, any estate agent’s involvement;
  • calculates, collects and pays the taxes;
  • after signing, registers and records the deed and updates the cadastre.

One recent change: since 12 January 2025, after Law 203/2024 amended article 35(22) of Decree-Law 223/2006, the amount of the estate agent’s commission no longer has to be stated in the deed.

What the notary does not do unless specifically engaged:

  • visit the land or compare the map with what is on the ground;
  • check that access is lawful if it does not appear in the registers;
  • assess building potential beyond what the CDU says;
  • read landslide and flood maps, forest maps, the wildfire register or asbestos maps;
  • value the land.

The fee. Since 2012 notarial tariffs are no longer binding: article 9 of Decree-Law 1/2012 abolished the tariffs of the regulated professions, and the fee is agreed. Paragraph 4 of the same article requires the professional to explain the complexity of the job and give a quote; ask for it in writing, split into fee, taxes and out-of-pocket costs (searches, stamps, copies). Taxes are the same with every notary. Fees are not, so compare two.

Our guide to the notary’s role in an Italian property purchase covers the signing day itself.

5. Purchase taxes: the rules and the arithmetic

On 2 November 2026 Presidential Decree 131/1986, Tariff, part one, article 1 remains applicable: the ordinary rate is 9%, and farmland bought by anyone other than direct or professional farmers registered with the relevant social security scheme carries 15%. Legislative Decree 123/2025 has entered into force, but its consolidated rules apply from 1 January 2027, following article 4(5) of Decree-Law 200/2025, converted by Law 26/2026. Its Annex 1 also reproduces those two rates; it is not the applicable basis for a 2026 deed. Official sources, read on 2 November 2026, are listed below.

5.1 The table

SellerBuyerLandRegistration taxMortgage taxCadastral taxVAT
PrivateAnyone who is not a direct or professional farmerAgricultural15% (min. €1,000)€50€50No
PrivateDirect or professional farmer, without the farm reliefAgricultural9% (min. €1,000)€50€50No
Private or companyDirect or professional farmer with small farm ownership reliefAgricultural€200€2001%No
PrivateAnyoneBuilding land9% (min. €1,000)€50€50No
VAT-registered companyAnyoneBuilding land€200€200€20022%
VAT-registered companyAnyone who is not a farmerAgricultural15% (min. €1,000)€50€50Outside VAT

Source: Official documents cited in the table

Notes:

  • The €1,000 minimum. Article 10 of Legislative Decree 23/2011 sets a minimum registration tax of €1,000. The same deeds are exempt from stamp duty and other cadastral and registry charges, and pay fixed mortgage and cadastral taxes of €50 each. Revenue Agency circular 2/E of 21 February 2014 gives the example of a €10,000 price at 9%: €900, raised to €1,000, plus €50 + €50, total €1,100.
  • Small farm ownership relief (piccola proprietà contadina). Under article 2(4-bis) of Decree-Law 194/2009 it applies to agricultural land bought by direct or professional farmers registered with the agricultural social security scheme. If within five years the buyer voluntarily sells the land or stops farming it directly, the relief is lost; the Revenue Agency (ruling 551/2020) and the Court of Cassation then apply registration tax at 9%, plus penalties and interest. For most foreign buyers it is out of reach, because it requires Italian farmer status.
  • First-home relief. The Italian first-home relief (prima casa) does not apply to land, not even to a building plot on which you plan your own home. The Revenue Agency confirmed this in ruling no. 234 of 9 April 2021, on a plot of about 3,937 m² with 2,926 m³ of building volume.
  • Tax base. For land, tax is due on the price stated in the deed. The "price-value" mechanism (prezzo-valore) that lets private buyers of homes pay on cadastral value does not apply to land. If the stated price is low compared with market value, the Revenue Agency can assess the difference.

5.2 Four worked examples

A. Olive grove, 2 hectares, €40,000, private buyer.

  • Registration tax 15%: €6,000
  • Mortgage tax: €50
  • Cadastral tax: €50
  • Total taxes: €6,100, or 15.25% of the price.

B. The same olive grove bought by a direct farmer with the relief.

  • Registration: €200
  • Mortgage: €200
  • Cadastral 1%: €400
  • Total: €800, a saving of €5,300, provided the land is farmed for five years.

C. Vegetable plot, 3,000 m², €5,000, private buyer.

  • Registration 15% = €750, raised to the €1,000 minimum
  • Mortgage and cadastral: €100
  • Total: €1,100, or 22% of the price.

The minimum weighs on all small plots: at 15% it bites below a price of €6,666.67, at 9% below €11,111.11.

D. Building plot, 800 m², €90,000.

  • From a private seller: 9% = €8,100, plus €50 + €50, total €8,200.
  • From a VAT-registered company: VAT 22% = €19,800, plus €200 × 3, total €20,400.

For a private buyer, VAT is a cost like any other tax: the difference between the two sellers is €12,200. When the seller is a developer, a builder or a farm business selling land that has become buildable, ask the notary at once which regime applies.

6. All the costs in one example

The olive grove from example A: 2 hectares at €40,000, private seller, private foreign buyer, no agency.

ItemAmountNote
Registration, mortgage and cadastral tax€6,100Example A
Registering the preliminary contract€220€20 credited at completion
Online land registry searches, 2 sellers, 4 entries€28.802 × €6.40 + 4 × €4.00 in one district
Cadastral extract and map online€0Revenue Agency measure 460187/2024
CDU2 × €16 stamp duty plus the municipal feePistoia, for example: €37 for 1–10 parcels in 30 days; see our CDU guide
Notary’s feeper quoteFree since 2012; get two quotes
Interpreter at signingper quoteRequired if you do not understand Italian
Surveyor’s measurementper quoteWorth it if the price depends on area
Your lawyerper quoteOptional, recommended above small plots
Agency, if anyagreed %Set in the mandate or the offer

Source: Official documents cited in the table

Taxes are 15% of the price; everything else depends on your choices. A frequent mistake is to treat "notary costs" as a single item: it contains the taxes, which the notary collects and pays on your behalf, and the notary’s fee. You cannot negotiate the first. You can negotiate the second.

For a house with land the taxes are different (first-home relief, price-value, VAT on new builds): see our guide to the cost of buying property in Italy.

7. The calendar

The statutory time limits set the pace. A realistic timeline, starting on the day the seller gives you sheet and parcel numbers:

DayStepTime limit
0–3Cadastral extract, map, online land registry searchImmediate; online search documents stay available for 7 days
3CDU requested from the municipalityIssued within 30 days (art. 30 Building Code)
3–20Plan, constraints, site visit, surveyDepends on your surveyor
20–35Conditional offer, then preliminary contractRegistration within 20 days of signing
35–90Pre-emption notice, mortgage cancellation, new easementsDepends on the case
About 90DeedCDU valid one year, with the statement in the deed
Deed + 1 yearEnd of the farm buy-back risk, if notice was never givenOne year from recording (art. 8 Law 590/1965)

Source: Official documents cited in the table

If you are flying in for the signing, book the trip only once the CDU, the searches and the pre-emption notice are done. A CDU issued in February is good until the following February, as long as the plan has not changed: if the municipality adopts a plan amendment in the meantime, you need a new one.

8. After the deed

Annual property tax (IMU). From the year of purchase you pay IMU in proportion to the months you own the land (Law 160/2019, article 1, paragraph 761). For farmland the base is the cadastral nominal income, increased by 25% and multiplied by 135 (paragraph 746); the base rate is 0.76%, which the municipality may change. With a nominal income of €60: 60 × 1.25 × 135 = €10,125, at 0.76% = €76.95 a year. Paragraph 758 grants exemptions, including land owned and farmed by direct and professional farmers. For building land the base is market value on 1 January, and many municipalities publish reference values per square metre; see our guide to IMU on building land.

IMU is due from the owner whether or not you live in Italy. Set up a way to pay the June and December instalments from abroad, or ask your surveyor or an Italian accountant to handle it.

Records and cadastre. The notary records the deed and updates the cadastre. A few weeks later, check with a free online extract that you appear as owner.

Leases and charges. If the land is let or lent, get a copy of every contract before the deed: an agricultural lease in progress can remain binding on the new owner, and the tenant has the pre-emption right described above. Also ask about payments to the land reclamation consortium.

Keep the file. Deed, CDU, searches, survey and the pre-emption correspondence. You will need them for any permit, for a future sale and if a neighbour disputes a boundary.

9. Special cases

Court auctions. Land sold at a court auction comes without warranties, and the court expert’s report is your only source. Taxes follow the same rules, on the auction price. See buying land at a court auction in Italy.

Woodland. Buying woodland means buying obligations: regional felling rules, fire prevention, often the hydrogeological constraint. See woodland and forest rules in Italy.

Civic use. If the parcel is civic-use land or carries civic-use rights, the sale may be void or may first need the rights to be redeemed. See civic use rights.

Asbestos and waste. Asbestos-cement roofing on a shed, buried waste, an old depot: clean-up can cost more than the land. See asbestos and contaminated land.

Surface rights, for example for solar panels. If you buy or grant a surface right rather than the land, the tax changes. In ruling 23/E of 3 April 2025 the Revenue Agency held that creating a surface right over agricultural land is taxed at 9%, not 15%, following the Court of Cassation’s distinction (judgment 27293/2024) between transferring and creating property rights.

Someone already farms the land. If a neighbour or a relative of the seller has used the land for years without a contract, ask since when and on what basis. Twenty years of continuous possession can lead to ownership by adverse possession (usucapione, article 1158 of the Civil Code), and an adverse possession claim already filed shows up in the land registry search as a recorded court claim. An unannounced visit and a chat with the neighbours tell you a lot.

Part of a larger plot. You need a subdivision, and the municipality may have set minimum sizes: see buying part of a plot in Italy.

Land with a house. For the house, lawful status, habitability and the energy certificate matter; for the land, the checks in this guide. See habitability and illegal construction checks.

"One-euro" houses and very cheap rural land. The price is low because something else is expensive: restoration obligations, access, utilities, constraints. See the reality of one-euro houses.

10. When a check goes wrong

ResultWhat to do
CDU says farmland, listing said building landRenegotiate on farmland value, or walk away; if your offer was conditional on the CDU, the condition has failed
Judicial mortgage or seizureRequire a written agreement with the creditor and direct payment from the price, or walk away
Pre-emption notice never givenAsk for notice before the deed and wait for the outcome; do not sign without it
Access only by the neighbour’s toleranceHave a right of way created and recorded before the deed, at the seller’s cost
Shed without a permitRegularisation by the seller before the deed, or demolition and a lower price
Parcel in a high landslide or flood hazard classIf you wanted to build, walk away; if you are buying to farm, weigh the risk to crops and access
Measured area smaller than soldReduce the price pro rata if sold by measure; otherwise negotiate
Civic useRedemption or regularisation before the deed, at the seller’s cost

Source: Official documents cited in the table

The time to use a problem is before you sign. After the deed, claims against the seller exist but are slow, and some risks (pre-emption buy-back, demolition orders, clean-up charges) fall on you, not on the seller.

11. A worked case, from listing to deed

To put the steps in order, here is a typical purchase. It is not a real parcel: the figures come from the examples in this guide, the rules are those cited.

The listing. Hillside olive grove, "about 2 hectares", €40,000, "easy access, water on site, possibility to build an outbuilding". Sellers: two siblings who inherited it.

Day 1. You email for sheet and parcels and receive three parcels of 9,800, 7,400 and 2,900 m², 20,100 m² in all. The free online extract shows "olive grove" for two and "arable" for the third, and three owners: the two siblings and a third name.

Day 2. Land registry search on the three parcels. You find the father’s estate and the recorded acceptance of the inheritance by the siblings; the third name is an aunt with a one-sixth share, never sold. No mortgages. A 2019 entry: a power line easement in favour of the grid operator. Cost: a few tens of euros online.

First problem: without the aunt, nobody can sell you the whole plot. You tell the agency at once.

Day 3. CDU requested for the three parcels. Meanwhile you open the plan maps on the municipality’s website: zone E, agricultural, with a rule allowing outbuildings only for professional farmers with a farm plan. The listing’s "possibility to build" does not apply to a private buyer.

Day 5. Site visit, or your surveyor’s visit if you are abroad. Access is a track crossing a neighbour’s field for 150 metres. The neighbour says people "have always gone through". The registry search shows no recorded right of way. The "water on site" is a rainwater tank.

Day 10. The neighbour on the track is a direct farmer bordering the largest parcel. If the requirements are met, the neighbour has a pre-emption right.

Day 25. The CDU arrives: zone E, no specific landscape constraint, the 2,900 m² parcel partly in a road buffer zone.

The offer. Now you know what to ask for:

  • sale of 100%, with the aunt’s share in the same deed;
  • a recorded right of way along the track, agreed by sellers and neighbour, before the deed;
  • written pre-emption notice to the neighbour, with the price and terms of the sale;
  • a lower price: no outbuilding, no mains water.

The deed. Right of way recorded, pre-emption notified and not exercised, CDU attached with the statement that the plan has not changed, interpreter present. Taxes: 15% of the agreed price plus €100.

No check in this example killed the purchase. Each one changed a clause or the price. That is what the checks before the offer are for.

A TerrenoCheck report brings together, for the parcel you pick on the map, cadastral data, the planning zone where published, landscape and environmental constraints and landslide and flood hazard, with the source and date of every layer, in English and Italian. It is a preliminary screening, not a valuation or legal opinion, and it does not replace the CDU or the registry search. Order a TerrenoCheck report on your parcel, from €29 → · See a sample report

This guide is general information, not legal, notarial, cadastral, technical or tax advice. The TerrenoCheck report screens public sources: it does not verify ownership, title, encumbrances or the right to build. Have the specific case checked by an Italian professional.

Sources (21)

Sources checked 2 November 2026.

  1. Comune di Pistoia, CDU fees (€37 for 1–10 parcels, standard); Comune di Pinerolo, €16 stamp duty on request and certificate, https://frontoffice.comune.pistoia.it/areariservata2/public_json/download/G713/CE/G713___2c8a3edd-13a5-48dc-800c-d9fb04714b8d ; https://prd-www-comune-pinerolo-to.portali.csi.it/media/268, accessed via search engine 2.11.2026. · checked
  2. Presidential Decree 380 of 6 June 2001, article 30 (CDU, nullity, 30 days, one-year validity, appurtenances under 5,000 m²), https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.presidente.repubblica:2001-06-06;380 ; commentary https://www.brocardi.it/testo-unico-edilizia/parte-i/titolo-iv/capo-ii/art30.html, accessed via search engine 2.11.2026. · checked
  3. Legislative Decree 123/2025, Annex 1, Tariff part I, article 1 (9%, 15%, €1,000 minimum and €50 fixed taxes); Decree-Law 200/2025, article 4(5) (application deferred to 1.1.2027), converted by Law 26/2026: https://www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=41&art.flagTipoArticolo=2&art.codiceRedazionale=25G00124&art.idArticolo=1&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2025-08-12&art.progressivo=0#art ; https://www.normattiva.it/atto/caricaDettaglioAtto?atto.articolo.numero=4&atto.codiceRedazionale=25G00213&atto.dataPubblicazioneGazzetta=2025-12-31. Official texts accessed 2.11.2026. · checked
  4. Revenue Agency, ruling 23/E of 3.4.2025 (15% for farmland bought by non-farmers; surface rights at 9%; Cass. 27293/2024), https://www.agenziaentrate.gov.it/portale/documents/20143/8410900/Risoluzione_23_2025.pdf/, accessed via search engine 2.11.2026. · checked
  5. D.Lgs. 23/2011, art. 10, testo applicabile al 2.11.2026 (9%, minimo 1 000 €, ipotecaria e catastale 50 € ciascuna): https://www.normattiva.it/atto/caricaDettaglioAtto?atto.articolo.numero=10&atto.codiceRedazionale=011G0066&atto.dataPubblicazioneGazzetta=2011-03-23&dataVigenza=02%2F11%2F2026&tipoDettaglio=singolavigenza. Consultato / accessed 2.11.2026. · checked
  6. VAT and registration tax on building land sold by companies, https://www.ecnews.it/fiscale/in-pratica/guida-agli-adempimenti/cessione-di-terreni-agricoli-ed-edificabili-guida-al-trattamento-iva-registro/, accessed via search engine 2.11.2026. · checked
  7. Decree-Law 194 of 30 December 2009, article 2(4-bis) (small farm ownership relief), loss of relief and 9% rate, https://www.ecnews.it/fiscale/fisco-e-patrimonio/imposte-indirette/anche-la-cassazione-riconosce-il-registro-al-9-in-caso-di-decadenza-dalla-ppc/, accessed via search engine 2.11.2026. · checked
  8. Revenue Agency, ruling 234 of 9.4.2021 (no first-home relief on building land), https://www.studiocerbone.com/?p=450923, accessed via search engine 2.11.2026. · checked
  9. Civil Code, articles 1385, 1386, 2645-bis, 860, 1158, https://www.brocardi.it/codice-civile/libro-sesto/titolo-i/capo-i/sezione-i/art2645bis.html ; https://brocardi.it/codice-civile/libro-terzo/titolo-ii/capo-ii/sezione-iii/art860.html, accessed via search engine 2.11.2026. · checked
  10. L. 590/1965, art. 8, commi 4–6 (notifica, esercizio entro 30 giorni, riscatto entro un anno e pagamento), https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1965-05-26;590~art8 ; L. 817/1971, art. 7, https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:1971-08-14;817~art7. Consultato / accessed 2.11.2026. · checked
  11. Preliminary provisions to the Civil Code, article 16 (reciprocity); void purchase by a Swiss citizen, https://ntplusdiritto.ilsole24ore.com/art/violata-reciprocita-nullo-l-acquisto-italia-un-cittadino-svizzero-AED3wYeB, accessed via search engine 2.11.2026. · checked
  12. Codice fiscale for non-residents (Ministry of Foreign Affairs; form AA4/8), https://www.esteri.it/it/servizi-consolari-e-visti/italiani-all-estero/codice_fiscale/, accessed via search engine 2.11.2026. · checked
  13. Law 89 of 16 February 1913, article 54 (interpreter, translation, separate signatures), https://www.filodiritto.com/cassazione-loriginale-e-la-traduzione-dellatto-occorrono-sottoscrizioni-distinte, accessed via search engine 2.11.2026. · checked
  14. Decree-Law 1 of 24 January 2012, article 9 (notarial fees and quotes), https://www.diritto.it/decreto-liberalizzazioni-d-l-12012-scompare-per-il-professionista-l-obbligo-del-preventivo-scritto/, accessed via search engine 2.11.2026. · checked
  15. Law 203/2024 and article 35(22) Decree-Law 223/2006 (agent’s commission optional in the deed from 12.1.2025), https://www.eutekne.info/Sezioni/Art_1044437_provvigione_del_mediatore_con_indicazione_facoltativa_in_atto.aspx, accessed via search engine 2.11.2026. · checked
  16. Royal Decree 215 of 13 February 1933, article 10, and Constitutional Court judgment 188/2018 (land reclamation charges), accessed via search engine 2.11.2026. · checked
  17. Law 52 of 27 February 1985, article 29(1-bis) (cadastral conformity of buildings), https://www.ecnews.it/legale/diritto-civile/diritti-reali-e-condominio/la-conformita-catastale-degli-immobili-nei-trasferimenti-immobiliari/, accessed via search engine 2.11.2026. · checked
  18. Land registry fees from 1.1.2025 (Legislative Decree 139/2024, Annex 2), https://www.agenziaentrate.gov.it/portale/documents/d/guest/tabella-delle-tasse-per-i-servizi-ipoptecari-e-catastali-pdf ; Revenue Agency measure 460187 of 30.12.2024; article 40-bis Legislative Decree 385/1993; Cass. order 4547/2025; Royal Decree 499/1929 (sources and dates in our guides to the land registry search and to finding the owner), accessed via search engine 2.11.2026. · checked
  19. Law 160 of 27 December 2019, article 1(741–769) (IMU), https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:legge:2019-12-27;160, accessed via search engine 2.11.2026. · checked
  20. Ministerial Decree 1444 of 2 April 1968, article 9 (setbacks); Comune di Livorno, executive decision 4748 of 7.8.2020 (subdivision); sources and dates in our guides to building distances and subdivision, 2.11.2026. · checked
  21. D.L.73/2022, art.14 (30 giorni / 30 days): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2022-06-21;73~art14 ; D.Lgs.139/2024, art.2(1)(ff)(2) (0,5% / 0.5%): https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2024-09-18;139~art2. Letto / accessed 2.11.2026. · checked

Frequently asked questions

Can a foreigner buy land in Italy?

Yes. Non-EU citizens can buy if their country grants Italians the same right (reciprocity, article 16 of the preliminary provisions to the Civil Code); the notary checks it. Everyone needs a codice fiscale.

How much tax do I pay on Italian farmland?

If you are not an Italian direct or professional farmer, 15% of the price as registration tax (minimum €1,000), plus €50 mortgage tax and €50 cadastral tax. On €40,000 that is €6,100.

Do I have to be in Italy to sign?

No. You can sign through a power of attorney. Ask the notary in advance what form it must take and how to authenticate it where you live.

Is there a cooling-off period?

No. An offer accepted by the seller is a binding contract, and the deposit in a preliminary contract is at risk if you walk away. Put your conditions in the offer.

What is the CDU and who gets it?

The municipality’s zoning certificate for the parcels. It must be attached to the deed or the deed is void. The seller or notary usually requests it; you can request it earlier to check the zoning before you commit.

Can a neighbour take the land after I buy it?

A neighbouring direct farmer who meets the legal requirements and was never given written notice can buy the land from you at the deed price within one year of recording. Insist on the notice before the deed.