Cadastral value and property taxes

Estimating of taxes on secondary property is based on cadastral, not buying value, which is normally 20-40% lower than selling price.

For each property object, noted in Cadastre, depending on its category (Categoria), to which it belongs there is a specific cadastral revenue/tax rate (rendita catastale). The data, necessary for calculations can be taken from the documents for the property (visura catastale).

Then, you need to perform next calculations:

1. Multiply the cadastral revenue by the coefficient, set for one of the categories:

• 110 – for the property, framed with the tax exemption prima casa
• 120 - for category A (apart from A/10) and C (apart from C/1)
• 168 - for category B
• 60 - for categories А/10 and D
• 40,80 - for categories С/1 and Е
• 112.50 - for land (not for the building purposes).

2. Multiply the result from number 1 by a set magnifying coefficient:

• 5% - for categories A,C,D и E;
• 40% - for B;
• 75% - for land not meant for building purposes;
• 25% - for the land to build on.

Given values: cadastral revenue = 573.27 , category A/3
1. 573,27*120 = 68.792,40
2. 6.8792,40 + 5% = 72.232.02
Cadastral cost of the flat= 72.232, 02

In case this flat is purchased with tax exemption (prima casa):
1. 573, 27*110 = 63.059,70
2. 63.059,70 + 5% = 66.212,69
Valore catastale = 66.212,69