How much tax is paid on residential rentals?

Italy has progressive tax rates. If you lease residential real estate on a regular basis you need to declare your total annual rental income every year. If this amount does not exceed € 15,000 per year, it is taxed at 23% plus 2% of the annual rent. If the annual rental income is greater than € 75,000, it is taxed at 43% plus 2% of the total annual rent. However, paying less tax is possible: for example, when registering a rental contract with the cedolare secca option, the tax rate is fixed at 21% of the annual rent. And on a comodato d'uso contract, no tax is paid because this type of agreement implies a temporary provision of housing for free.

What is the property purchase payment process?

According to Italian law, non-residents must open a local bank account and transfer the full property purchase amount to it. In addition, 10% of the deposit must be paid by bank cheque. When the notarial act is issued, the bank will issue a cheque with the remaining amount to the seller.

What documents are required to buy property in Lake Garda?

Passport; Marriage certificate or premarital agreement; Tax identification code – codice fiscale (on request from an Italian consulate in the applicant's home country or the local tax authorities).

Which regions of Italy offer the cheapest property prices?

It’s possible to buy a one-bedroom apartment for about € 60,000 in the city of Pizzo (Calabria) and from € 105,000 in the region of Abruzzo.

How much does it cost to maintain real estate in Lake Garda?

Residential property maintenance costs comprise three parts: tax, utilities, and insurance. Italy introduced a unique communal property tax called imposta unica comunale (IUC) on January 01, 2014. It is calculated on three taxes: Municipal property tax (imposta municipale unica, IMU). It is levied at 0.76% but not on the real estate used as primary residence; Waste tax (TARI) – about € 100; Municipal tax for road maintenance, street lighting, and so on. On average, the tax on an 85 m² apartment is about € 850 per year. As for utility payments, they depend on the property. Anywhere between € 200-5,000 per annum for an apartment, depending on its size, while a villa with a swimming pool will be somewhere between € 1,200-6,000 per annum. The insurance fee depends on a property’s value and usually ranges from € 300-2,000 per annum (usually 1–2% of the property value)

Can Italian citizenship be obtained through buying real estate?

Property owners do not automatically become Italian citizens. It is necessary to live in the country for at least 10 years before becoming eligible for citizenship.

Which regions of Italy are the most promising for investing in real estate?

The most advantageous regions in terms of property investment are Lombardy, Piedmont and Liguria thanks to the well-developed infrastructure, which fuels price growth.

What is the process for the transaction closure?

To start, you need to open an Italian bank account and obtain a tax identification code. After that, a deposit is paid to reserve the property. The sum of the deposit is 1% of the purchase amount. Next, a sales agreement is signed. If the transaction closure is particularly time-consuming, a preliminary agreement with a deposit of as much as 10–30% can be signed. The final sales agreement is processed at a notary office. The agreement is also officially registered with Italy’s Real Estate Registration Department. The payment can be made in two ways: by a cheque or via a direct transfer of funds from the buyer’s bank account. After this is sorted, the new owner will receive the keys, sales agreement, and property register extract.

Do foreigners pay the same property taxes as Italians?

Yes, in Italy the taxes for residents and non-residents are the same. If buying a new-build you will have to pay: VAT — 4% of the property value; Fixed registration tax — € 200; Fixed mortgage tax — € 200; Fixed cadastral tax — € 200; For an existing property you will have to pay: Fixed registration tax — 9% of the property value (€ 1,000 at least); Fixed mortgage tax — € 50; Fixed registration tax — € 50. Owners pay a communal tax of up to 10.6%. Income tax for individuals is between 23–43%.

Are there any extra costs related to the purchase of real estate in Lake Garda?

Yes, in addition to the expenses mentioned above there are a number of additional costs. For example, the payment of notary fees at 2–4% of the property's assessed value. This includes: Cadastral tax and a mortgage instalment – € 50 or € 200 depending on the buyer's residence permit availability; State duty – € 230; property tax – € 24.71; State register inscription fee – € 90; Notary fee – about 1–2.5% (for properties priced between € 300,000-1M the fee is € 5,000-7,000).

Can non-residents obtain a residential mortgage loan in in Lake Garda?

Yes, but it is difficult to do so. Non-residents must have lived in Italy for at least two years and in some cases for five years. The income must be euro or dollar -denominated.

What is the process for property title registration in Lake Garda?

Property title registration involves several stages. Firstly, the parties sign the sales agreement at a notary office. The notary then forwards the information to state agencies: tax authority, cadastre chamber office, and registration chamber. The lead time for documents ranges from a few days to three months, depending on the region where the transaction is closed. Only when all of the registration processes are completed does the buyer receive their original documents.

Property for sale in Lake Garda from 300,000 €

Luxury villa surrounded by a beautiful park, with a private pool and Spa overlooking the magnificent Garda Lake, Italy for 3,000,000 €

Luxury villa surrounded by a beautiful park, with a private pool and Spa overlooking the magnificent Garda Lake, Italy

3,000,000 €

Land area: 7,000 m²4 bedrooms5 bathrooms

4 bedrooms, villa + plot 7,000 m²

Padenghe sul Garda, Lombardy, Italy

3,000,000 €

Villa with a unique view of the Garda Lake for sale. The villa is surrounded by a magnificent park of 3,000 m² and a private... Read more

A luxury villa with a garden by the Lake and a private pier, Salo, Italy. Price on request

A luxury villa with a garden by the Lake and a private pier, Salo, Italy

Price on request

Total area 700 m²Land area: 1,500 m²6 bedrooms7 bathrooms

700 m², 6 bedrooms, villa + plot 1,500 m²

Salò, Lombardy, Italy

Price on request

Built in the early 20th century and renovated 11 years ago, this luxury villa is located in the town of Salo, on the lake. A fabulous... Read more

Residence permit

Apartment with a garden and a terrace in an elite new-built residency 150 meters from the sea, Roquebrune-Cap-Martin, French Riviera, France

578,000 €

Total area: 72 m² 1 bedroom 1 bathroom

Stylish villa with four terraces, lake views, direct access to the water and a private pier, Toscolano Maderno, Lake Garda, Italy for 2,500,000 €

Stylish villa with four terraces, lake views, direct access to the water and a private pier, Toscolano Maderno, Lake Garda, Italy

2,500,000 €

Villa

Toscolano Maderno, Lombardy, Italy

2,500,000 €

Comfortable four-level villa with four terraces, panoramic lake views, a spacious plot with a well-kept garden, direct... Read more

Historic villa with its own pier, Decenzano del Garda, lake Garda, Italy. Price on request

Historic villa with its own pier, Decenzano del Garda, lake Garda, Italy

Price on request

Total area 420 m²6 bedrooms6 bathrooms

420 m², 6 bedrooms, villa

Desenzano del Garda, Lombardy, Italy

Price on request

The villa with a swimming pool and its own boat dock is located on the very shore of the lake. The house was built... Read more

Villa with a big garden close to the lake, San Felice del Benaco, lake Garda, Italy for 6,500,000 €

Villa with a big garden close to the lake, San Felice del Benaco, lake Garda, Italy

6,500,000 €

Total area 628 m²Land area: 2,300 m²5 bedrooms6 bathrooms

628 m², 5 bedrooms, villa + plot 2,300 m²

San Felice del Benaco, Lombardy, Italy

6,500,000 €

The elegant villa with a big garden, a pool, and a SPA was built accordingly to have a lot of sun in the rooms, and a spectacular... Read more

Magnificent villa with a stunning views of the bay and the port of Padenge, Garda, Italy for 2,300,000 €

Magnificent villa with a stunning views of the bay and the port of Padenge, Garda, Italy

2,300,000 €

Total area 400 m²5 bedrooms5 bathrooms

400 m², 5 bedrooms, villa

Padenghe sul Garda, Lombardy, Italy

2,300,000 €

Furnished villa with a panoramic terrace a few steps from Lake Garda. In the territory there is a garden, a forged... Read more

Perfect apartments in a new, luxury complex with a swimming pool, Desenzano del Garda, Italy for 350,000 €

exclusive offer

Perfect apartments in a new, luxury complex with a swimming pool, Desenzano del Garda, Italy

350,000 €

Total area 130 m²3 bedrooms

130 m², 3 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

350,000 € 2,692 € per m²

For sale: new apartments in a magnificent modern residential complex with a beautiful swimming pool and a spacious... Read more

Renovated furnished penthouse with a terrace and a swimming pool, Peschiera del Garda, Italy for 750,000 €

Renovated furnished penthouse with a terrace and a swimming pool, Peschiera del Garda, Italy

750,000 €

1 bedroom2 bathrooms

1 bedroom, penthouse

Peschiera del Garda, Veneto, Italy

750,000 €

The penthouse is located in a new residence with a swimming pool 300 meters from the lake. The price includes a garage... Read more

Modern villa under construction enjoying beautiful lake views, lake Garda, Italy for 1,500,000 €

Modern villa under construction enjoying beautiful lake views, lake Garda, Italy

1,500,000 €

Total area 300 m²Land area: 1,000 m²3 bedrooms4 bathrooms

300 m², 3 bedrooms, villa + plot 1,000 m²

Lonato del Garda, Lombardy, Italy

1,500,000 €

A modern villa enjoying magnificent views of the lake is for sale. Large and bright spaces, modern style are the unique... Read more

Spacious apartment overlooking Lake Garda, Gardone Riviera, Italy for 540,000 €

Spacious apartment overlooking Lake Garda, Gardone Riviera, Italy

540,000 €

Apartment

Gardone Riviera, Lombardy, Italy

2 floor of 3

540,000 €

A magnificent spacious apartment with spectacular lake views in the center of Gardone Riviera. The apartment is located... Read more

Comfortable apartment with a garden, a parking and a terrace in a house with a pool, Desenzano del Garda, Italy for 495,000 €

Comfortable apartment with a garden, a parking and a terrace in a house with a pool, Desenzano del Garda, Italy

495,000 €

2 bedrooms2 bathrooms

2 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

3 floor

495,000 €

Comfortable apartments in a new and very modern complex with a communal pool consisting of only seven apartments. For sale... Read more

Elite apartment with a terrace and a garden in a stylish residence, near the city center, Desenzano del Garda, Lake Garda, Italy for 1,040,000 €

Elite apartment with a terrace and a garden in a stylish residence, near the city center, Desenzano del Garda, Lake Garda, Italy

1,040,000 €

3 bedrooms2 bathrooms

3 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

1 floor

1,040,000 €

Comfortable, furnished apartment with a high-quality finish, a spacious terrace and a well-kept garden in an elite... Read more

Luxury apartment with a garden in a historic villa in Salo, lake Garda, Italy for 2,600,000 €

Luxury apartment with a garden in a historic villa in Salo, lake Garda, Italy

2,600,000 €

Land area: 10,000 m²5 bedrooms5 bathrooms

5 bedrooms, apartment

Salò, Lombardy, Italy

1 floor

2,600,000 €

A luxury apartment enjoying panoramic views in an exclusive historic villa for sale. The apartment is located on the ground... Read more

Lake view apartment with a terrace and a garage, Toscolano Maderno, Italy for 520,000 €

Lake view apartment with a terrace and a garage, Toscolano Maderno, Italy

520,000 €

2 bedrooms1 bathroom

2 bedrooms, apartment

Toscolano Maderno, Lombardy, Italy

520,000 €

The apartment is located in an anti-seismic and eco-friendly building meeting class A of energy performance indicator... Read more

Modern villa with two terraces, lake and mountains views, a pool and a garden, near the city center, Desenzano del Garda, Italy for 2,000,000 €

Modern villa with two terraces, lake and mountains views, a pool and a garden, near the city center, Desenzano del Garda, Italy

2,000,000 €

Land area: 2,000 m²4 bedrooms4 bathrooms

4 bedrooms, villa + plot 2,000 m²

Desenzano del Garda, Lombardy, Italy

2,000,000 €

Comfortable, furnished villa with two terraces, panoramic lake and mountains views, a swimming pool with locker rooms,... Read more

New luxury villa with a beautiful garden, swimming pool and beautiful lake views, Desenzano del Garda, Italy. Price on request

New luxury villa with a beautiful garden, swimming pool and beautiful lake views, Desenzano del Garda, Italy

Price on request

5 bedrooms5 bathrooms

5 bedrooms, villa

Desenzano del Garda, Lombardy, Italy

Price on request

A new modern spacious villa located in a quiet and exclusive neighborhood near the center of Desenzano del Garda for sale.... Read more

Modern townhouse with a spacious terrace overlooking the beautiful Garda Lake, Italy for 735,000 €

Modern townhouse with a spacious terrace overlooking the beautiful Garda Lake, Italy

735,000 €

2 bedrooms2 bathrooms

2 bedrooms, terraced house

Garda, Veneto, Italy

1 floor

735,000 €

For sale: a new modern townhouse in a complex within walking distance of the famous Scaliger castle. The complex is... Read more

Light apartment in the center of the famous town of Desenzano on the shore of the picturesque lake Garda, Italy for 1,550,000 €

Light apartment in the center of the famous town of Desenzano on the shore of the picturesque lake Garda, Italy

1,550,000 €

3 bedrooms3 bathrooms

3 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

2 floor

1,550,000 €

An apartment in an elegant, uniquely designed location in the historical center of the famous town on lake Garda for sale.... Read more

Luxury historic apartment with a spa area and a large terrace on the promenade of Salo, Italy for 5,000,000 €

Luxury historic apartment with a spa area and a large terrace on the promenade of Salo, Italy

5,000,000 €

Total area 600 m²3 bedrooms3 bathrooms

600 m², 3 bedrooms, apartment

Salò, Lombardy, Italy

5,000,000 € 8,333 € per m²

We offer an apartment, completely renovated using high-quality materials. The flat features a terrace of 120 m² with... Read more

Beautiful villa with a view of the lake, terraces and a garage in one of the most prestigious areas of Desenzano del Garda, Italy for 1,300,000 €

Beautiful villa with a view of the lake, terraces and a garage in one of the most prestigious areas of Desenzano del Garda, Italy

1,300,000 €

4 bedrooms4 bathrooms

4 bedrooms, villa

Desenzano del Garda, Lombardy, Italy

1,300,000 €

We offer a villa, built in the beginning of the 1990s and featuring a panoramic view of the lake, a spacious garage. Ground... Read more

Furnished townhouse by the lake with a private dock, Moniga del Garda, Brescia, Italy for 700,000 €

Furnished townhouse by the lake with a private dock, Moniga del Garda, Brescia, Italy

700,000 €

Land area: 80 m²3 bedrooms2 bathrooms

3 bedrooms, terraced house + plot 80 m²

Moniga del Garda, Lombardy, Italy

700,000 €

The townhouse is located in a secured residential complex with a swimming pool and a tennis court. The buyer receives... Read more

Spacious villa with a private garden, swimming pools, a garage, terraces and a Lake view, Salo, Italy for 1,980,000 €

Spacious villa with a private garden, swimming pools, a garage, terraces and a Lake view, Salo, Italy

1,980,000 €

4 bedrooms6 bathrooms

4 bedrooms, villa

Salò, Lombardy, Italy

1,980,000 €

This magnificent villa with a gorgeous view of the lake has a garden of approximately 500 m² and two swimming pools,... Read more

Luxury apartments in the house with swimming pool, blooming garden and stunning views of lake Garda, Gardone Riviera, Lombardy, Italy. Price on request

Luxury apartments in the house with swimming pool, blooming garden and stunning views of lake Garda, Gardone Riviera, Lombardy, Italy

Price on request

3 bedrooms2 bathrooms

3 bedrooms, apartment

Gardone Riviera, Lombardy, Italy

2 floor of 2

Price on request

Elegant bright apartment with huge panoramic windows and a covered terrace is a perfect place for living in summer.... Read more

Elegant apartment in a luxuous residential complex with a swimming pool, Desenzano del Garda, lake Garda, Italy for 790,000 €

Elegant apartment in a luxuous residential complex with a swimming pool, Desenzano del Garda, lake Garda, Italy

790,000 €

Total area 184 m²3 bedrooms2 bathrooms

184 m², 3 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

1 floor

790,000 € 4,293 € per m²

Spacious flat is located on the first floor of a majestic modern residency with small apartment houses, a beautiful... Read more

Luxury apartment with views of the Garda lake in a new residential complex with a swimming pool, Padenghe sul Garda, Lombardy, Italy for 1,000,000 €

Luxury apartment with views of the Garda lake in a new residential complex with a swimming pool, Padenghe sul Garda, Lombardy, Italy

1,000,000 €

Total area 293 m²2 bedrooms2 bathrooms

293 m², 2 bedrooms, apartment

Padenghe sul Garda, Lombardy, Italy

1 floor

1,000,000 € 3,412 € per m²

A two-level apartment of 293 m² with a living space of 114 m² is situated on the ground floor in a new luxury residential... Read more

Property for sale in Lake Garda

FAQ about Lake Garda