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 apartment 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 an apartment 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 apartment 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 an apartment 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 an apartment?

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 apartment 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.

Apartments for sale in Lake Garda - Buy flats in Lake Garda

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

Residence permit

New apartments with sea views in Nice, Cote d'Azur, France

410,000 €

2 bedrooms 1 bathroom

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

Garden view

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 €

With balcony/terrace

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 €

Furnished

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 €

Garden view

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 €

With balcony/terrace

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

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

With balcony/terrace

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 €

With balcony/terrace

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

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

With balcony/terrace

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 €

With balcony/terrace

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 €

Garden view

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

Elite penthouse with a view to the lake, Gardone Riviera, lake Garda, Italy for 790,000 €

Elite penthouse with a view to the lake, Gardone Riviera, lake Garda, Italy

790,000 €

Total area 200 m²4 bedrooms2 bathrooms

200 m², 4 bedrooms, penthouse

Gardone Riviera, Lombardy, Italy

3 floor of 3

790,000 € 3,950 € per m²

The elegant penthouse with a stunning view of the lake is located on the third floor of a recently built residency... Read more

Apartment – Salò, Lombardy, Italy for 5,500,000 €

Furnished

Apartment – Salò, Lombardy, Italy

5,500,000 €

Total area 650 m²3 bedrooms3 bathrooms

650 m², 3 bedrooms, apartment

Salò, Lombardy, Italy

5,500,000 € 8,461 € per m²

Luxury three-bedroom apartmenst with views of lake Garda, Italy. Price on request

Furnished

Luxury three-bedroom apartmenst with views of lake Garda, Italy

Price on request

Total area 300 m²3 bedrooms2 bathrooms

300 m², 3 bedrooms, apartment

Garda, Veneto, Italy

Price on request

Luxury furnished three-bedroom apartments in the Baroque style on the shores of lake Garda, located in a historic palace... Read more

Two-bedroom apartment with a private garden and a terrace in a small lakeside residence with a swimming pool, Toscolano Maderno, Italy for 650,000 €

With balcony/terrace

Two-bedroom apartment with a private garden and a terrace in a small lakeside residence with a swimming pool, Toscolano Maderno, Italy

650,000 €

Total area 87 m²2 bedrooms2 bathrooms

87 m², 2 bedrooms, apartment

Toscolano Maderno, Lombardy, Italy

1 floor

650,000 € 7,471 € per m²

We offer a beautiful apartment with a view of the lake, a covered parking, a small garden and a terrace. The flat includes... Read more

Two-bedroom apartment by the lake in Sirmione, Lombardy, Italy for 850,000 €

With balcony/terrace

Two-bedroom apartment by the lake in Sirmione, Lombardy, Italy

850,000 €

Total area 70 m²2 bedrooms1 bathroom

70 m², 2 bedrooms, apartment

Sirmione, Lombardy, Italy

850,000 € 12,142 € per m²

For sale a modern well-kept apartment in a house with a swimming pool and landscaped area on the first line from Lake... Read more

Modern apartment with a spacious terrace by Lake Garda, Italy for 420,000 €

With balcony/terrace

Modern apartment with a spacious terrace by Lake Garda, Italy

420,000 €

Total area 180 m²4 bedrooms4 bathrooms

180 m², 4 bedrooms, apartment

Desenzano del Garda, Lombardy, Italy

420,000 € 2,333 € per m²

Spacious duplex on the outskirts of Desenzano. In the territory there is a private garden with the possibility of building... Read more

One bedroom apartment with a panoramic views of the bay and the Valtenezian hills, Desenzano, Italy for 350,000 €

Furnished

One bedroom apartment with a panoramic views of the bay and the Valtenezian hills, Desenzano, Italy

350,000 €

Total area 90 m²1 bedroom1 bathroom

90 m², 1 bedroom, apartment

Desenzano del Garda, Lombardy, Italy

1 floor

350,000 € 3,888 € per m²

Spacious apartment with a terrace and a garden. The apartment is on the first floor of a modern villa. There is a swimming... Read more

Magnificent apartment overlooking the lake Padenghe Sul Garda, Italy for 780,000 €

With balcony/terrace

Magnificent apartment overlooking the lake Padenghe Sul Garda, Italy

780,000 €

2 bedrooms1 bathroom

2 bedrooms, apartment

Padenghe sul Garda, Lombardy, Italy

2 floor of 2

780,000 €

A spacious apartment with magnificent panoramic views in Padenga Sul Garda for sale. The apartment is located in a prestigious... Read more

Spacious three-room apartment with a garage and a terrace in a prestigious apartment building with a swimming pool, Padenghe Sul Garda, Italy for 830,000 €

With balcony/terrace

Spacious three-room apartment with a garage and a terrace in a prestigious apartment building with a swimming pool, Padenghe Sul Garda, Italy

830,000 €

Total area 200 m²2 bedrooms2 bathrooms

200 m², 2 bedrooms, apartment

Padenghe sul Garda, Lombardy, Italy

2 floor of 2

830,000 € 4,150 € per m²

We offer a spacious three-room apartment of 200 m² with a luxury interior and a garage of 50 m² for up to three cars... Read more

Two-storey penthouse with a sea view, Padenghe sul Garda, Italy for 770,000 €

Sea view

Two-storey penthouse with a sea view, Padenghe sul Garda, Italy

770,000 €

Total area 125 m²2 bedrooms2 bathrooms

125 m², 2 bedrooms, apartment

Padenghe sul Garda, Lombardy, Italy

770,000 € 6,160 € per m²

The apartment 125 m² is situated in the closed residential complex with four properties. The penthouse has large panoramic... Read more

Furnished apartment with a balcony and a Lake view, Gardone Riviera, Italy for 650,000 €

Furnished

Furnished apartment with a balcony and a Lake view, Gardone Riviera, Italy

650,000 €

2 bedrooms2 bathrooms

2 bedrooms, apartment

Gardone Riviera, Lombardy, Italy

4 floor

650,000 €

The apartment is located on the fourth floor of a prestigious residence with an elevator and an underground garage... Read more

Duplex apartment located in a famous residential complex on the Garda lake near the Gardaland amusement park, Italy for 750,000 €

Furnished

Duplex apartment located in a famous residential complex on the Garda lake near the Gardaland amusement park, Italy

750,000 €

Total area 160 m²6 bedrooms3 bathrooms

160 m², 6 bedrooms, apartment

Sirmione, Lombardy, Italy

750,000 € 4,687 € per m²

Luxury apartment located in a famous residential complex on the Garda lake near the Gardaland amusement park. The territory... Read more

Spacious penthouse with a garage, a terrace and a lake view, Salo, Italy for 1,050,000 €

Spacious penthouse with a garage, a terrace and a lake view, Salo, Italy

1,050,000 €

Total area 175 m²3 bedrooms3 bathrooms

175 m², 3 bedrooms, penthouse

Salò, Lombardy, Italy

1,050,000 € 6,000 € per m²

A magnificent penthouse in the historical part of Salo is completely renovated and is located in an old house 100 meters... Read more

Apartments for sale in Lake Garda

FAQ about Lake Garda