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 Liguria?

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 Liguria?

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 Liguria?

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 Liguria?

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 Liguria?

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 Liguria - Buy flats in Liguria

Spacious apartment with a parking, a terrace and views of the bay in a house with a garden and a pool, Camogli, Italy for 790,000 €

With balcony/terrace

Spacious apartment with a parking, a terrace and views of the bay in a house with a garden and a pool, Camogli, Italy

790,000 €

Total area 120 m²2 bedrooms2 bathrooms

120 m², 2 bedrooms, apartment

Camogli, Liguria, Italy

790,000 € 6,583 € per m²

A spacious apartment is located on two floors of a comfortable villa and have a beautiful terrace with a rare view... Read more

Apartment – Liguria, Italy for 365,000 €

Garden view

Apartment – Liguria, Italy

365,000 €

Total area 73 m²2 bedrooms

73 m², 2 bedrooms, apartment

Liguria, Italy

365,000 € 5,000 € per m²

Bordighera elegant apartment for sale into a luxury building. Condominio ”Londra“, situated in the full center of Bordighera... Read more

Residence permit

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

410,000 €

2 bedrooms 1 bathroom

Apartment – Liguria, Italy for 420,000 €

Sea view

Apartment – Liguria, Italy

420,000 €

Total area 75 m²1 bedroom

75 m², 1 bedroom, apartment

Liguria, Italy

420,000 € 5,600 € per m²

Bordighera last floor apartment for sale with sea view. Situated in a luxury building at 50 mt from the beaches of Bordighera... Read more

Two-bedroom apartment near the sea in Sanremo, Liguria, Italy for 450,000 €

With balcony/terrace

Two-bedroom apartment near the sea in Sanremo, Liguria, Italy

450,000 €

2 bedrooms2 bathrooms

2 bedrooms, apartment

Sanremo, Liguria, Italy

1 floor

450,000 €

Stylish renovated apartment is for sale. The price includes a place in the open parking lot next to the house. The apartment... Read more

Apartment – Liguria, Italy for 490,000 €

Sea view

Apartment – Liguria, Italy

490,000 €

Total area 124 m²2 bedrooms

124 m², 2 bedrooms, apartment

Liguria, Italy

490,000 € 3,951 € per m²

Ospedaletti, elegant two bedroom apartment for sale with sea view. Just few steps from the town centre and from all... Read more

Spacious apartment overlooking Santa Margherita port, Santa Margherita Ligure, Italy for 950,000 €

Sea view

Spacious apartment overlooking Santa Margherita port, Santa Margherita Ligure, Italy

950,000 €

Total area 105 m²3 bedrooms1 bathroom

105 m², 3 bedrooms, apartment

Santa Margherita Ligure, Liguria, Italy

5 floor of 5

950,000 € 9,047 € per m²

The apartment with the total surface of 105 m² is on the fifth floor of the building. The first, second and third floors... Read more

Two-bedroom apartment with a private garden, in a residential building in the park, near the city center, Bordighera, Liguria, Italy for 650,000 €

Garden view

Two-bedroom apartment with a private garden, in a residential building in the park, near the city center, Bordighera, Liguria, Italy

650,000 €

Total area 78 m²Land area: 218 m²2 bedrooms2 bathrooms

78 m², 2 bedrooms, apartment

Bordighera, Liguria, Italy

1 floor

650,000 € 8,333 € per m²

We bring to your attention a spacious apartment with premium equipment and finishing, on the 1st floor of a residential... Read more

Apartment – Sanremo, Liguria, Italy for 520,000 €

With balcony/terrace

Apartment – Sanremo, Liguria, Italy

520,000 €

Total area 105 m²

105 m², apartment

Sanremo, Liguria, Italy

520,000 € 4,952 € per m²

Two-bedroom apartment with a terrace in a modern residential complex, near the sea, Alassio, Liguria, Italy for 600,000 €

With balcony/terrace

Two-bedroom apartment with a terrace in a modern residential complex, near the sea, Alassio, Liguria, Italy

600,000 €

Total area 85 m²2 bedrooms2 bathrooms

85 m², 2 bedrooms, apartment

Alassio, Liguria, Italy

2 floor

600,000 € 7,058 € per m²

We offer you a comfortable apartment in a renovated residential complex with a lift, 20 meters from the sea, near the ”Garlenda“... Read more

Two-bedroom apartment with panoramic sea views in Ospedaletti, Liguria, Italy for 510,000 €

Sea view

Two-bedroom apartment with panoramic sea views in Ospedaletti, Liguria, Italy

510,000 €

Total area 92 m²2 bedrooms2 bathrooms

92 m², 2 bedrooms, apartment

Liguria, Italy

510,000 € 5,543 € per m²

The elegant complex includes a swimming pool, a garden and a concierge service. The price includes a garage and a storage... Read more

Two-storey penthouse with a large terrace and panoramic sea views, Sanremo, Liguria, Italy for 870,000 €

Sea view

Two-storey penthouse with a large terrace and panoramic sea views, Sanremo, Liguria, Italy

870,000 €

Total area 150 m²3 bedrooms2 bathrooms

150 m², 3 bedrooms, penthouse

Sanremo, Liguria, Italy

4 floor

870,000 € 5,800 € per m²

We offer you a spacious apartment in a seaside residential complex. The apartment consists of an entrance hall, a spacious... Read more

Three bedroom apartment with sea and mountain views in Portovenere, Liguria, Italy for 1,500,000 €

Sea view

Three bedroom apartment with sea and mountain views in Portovenere, Liguria, Italy

1,500,000 €

Total area 160 m²3 bedrooms3 bathrooms

160 m², 3 bedrooms, penthouse

Portovenere, Liguria, Italy

4 floor of 4

1,500,000 € 9,375 € per m²

Rare opportunity to buy a charming penthouse with a terrace, fully occupying the entire floor. The house has an elevator... Read more

Apartment only 150 meters from the sea in Ospedaletti, Liguria, Italy for 550,000 €

Sea view

Apartment only 150 meters from the sea in Ospedaletti, Liguria, Italy

550,000 €

Total area 120 m²2 bedrooms3 bathrooms

120 m², 2 bedrooms, apartment

Liguria, Italy

1 floor

550,000 € 4,583 € per m²

An apartment with a private garden, a garage and a small annexe is for sale. The windows offer a panoramic view of the sea. Layout ... Read more

Apartment overlooking the sea in a building from the late XIX century, Ospedaletti, Liguria, Italy for 980,000 €

Sea view

Apartment overlooking the sea in a building from the late XIX century, Ospedaletti, Liguria, Italy

980,000 €

Total area 200 m²3 bedrooms3 bathrooms

200 m², 3 bedrooms, apartment

Liguria, Italy

980,000 € 4,900 € per m²

For sale is a two-level apartment in a mansion owned by the Polish prince Aleksander Lubomirski. The restored building... Read more

Luxurious apartment with a terrace, a garden and a sea view, Genoa, Italy for 4,400,000 €

Furnished

Luxurious apartment with a terrace, a garden and a sea view, Genoa, Italy

4,400,000 €

Total area 475 m²Land area: 2,500 m²

475 m², apartment

Genoa, Liguria, Italy

4,400,000 € 9,263 € per m²

Furnished four-storey apartment in Capo Santa Chiara. The apartment is part of a castle built in the early 20th century... Read more

Luxury apartment in a historic building of the ”Liberty“ style in the center of Savona, Italy for 690,000 €

With balcony/terrace

Luxury apartment in a historic building of the ”Liberty“ style in the center of Savona, Italy

690,000 €

Total area 305 m²4 bedrooms2 bathrooms

305 m², 4 bedrooms, apartment

Savona, Liguria, Italy

3 floor

690,000 € 2,262 € per m²

The beautiful apartment is located on the third floor of Palazzo Dei Pavoni, a Liberty masterpiece by architect and engineer... Read more

Penthouse with stunning sea views in Sanremo, Liguria, Italy for 520,000 €

Sea view

Penthouse with stunning sea views in Sanremo, Liguria, Italy

520,000 €

Total area 105 m²3 bedrooms2 bathrooms

105 m², 3 bedrooms, apartment

Liguria, Italy

520,000 € 4,952 € per m²

The complex has a seawater swimming pool and a relaxation area, a concierge service, a lush garden and a parking lot.... Read more

Sea view apartment with a garden in a quiet area, Polazzo, Italy. Price on request

Sea view

Sea view apartment with a garden in a quiet area, Polazzo, Italy

Price on request

Total area 59 m²Land area: 42 m²

59 m², apartment

Vernazza, Liguria, Italy

1 floor

Price on request

We offer an apartment in good condition featuring beautiful interior finishings, a plot of 42 m², picturesque views... Read more

Comfortable apartment with a private garden, in a residential building in the park, near the city center, Bordighera, Liguria, Italy for 350,000 €

Garden view

Comfortable apartment with a private garden, in a residential building in the park, near the city center, Bordighera, Liguria, Italy

350,000 €

Total area 51 m²Land area: 88 m²1 bedroom1 bathroom

51 m², 1 bedroom, apartment

Bordighera, Liguria, Italy

1 floor

350,000 € 6,862 € per m²

We bring to your attention a spacious apartment with premium equipment and finishing, on the 1st floor of a residential... Read more

Apartment with a sea view, two private parking spaces and a swimming pool in a luxurious villa, Tellaro, Italy for 2,500,000 €

Furnished

Apartment with a sea view, two private parking spaces and a swimming pool in a luxurious villa, Tellaro, Italy

2,500,000 €

Total area 163 m²4 bedrooms3 bathrooms

163 m², 4 bedrooms, apartment

Lerici, Liguria, Italy

3 floor

2,500,000 € 15,337 € per m²

We offer an apartment of 153 m² with a sea view on the second floor of a luxurious villa, surrounded by a private park... Read more

Duplex apartment in condominium with sea view, Bonassola, Liguria, Italy for 685,000 €

Sea view

Duplex apartment in condominium with sea view, Bonassola, Liguria, Italy

685,000 €

Total area 135 m²3 bedrooms2 bathrooms

135 m², 3 bedrooms, apartment

Bonassola, Liguria, Italy

1 floor of 2

685,000 € 5,074 € per m²

The apartment is located on the ground floor of the condominium and has a beautiful garden planted with olive trees.... Read more

Apartment in a historical building on the seafront, Chiavari, Italy for 1,220,000 €

Sea view

Apartment in a historical building on the seafront, Chiavari, Italy

1,220,000 €

Total area 92 m²

92 m², apartment

Chiavari, Liguria, Italy

1,220,000 € 13,260 € per m²

The property is provided with a garage for two cars and a private changing room. The house is guarded 24/7. There is... Read more

Apartment – Ospedaletti, Liguria, Italy for 650,000 €

With balcony/terrace

Apartment – Ospedaletti, Liguria, Italy

650,000 €

Total area 200 m²

200 m², apartment

Ospedaletti, Liguria, Italy

650,000 € 3,250 € per m²

Apartment in condominium with terrace overlooking the sea, Bonassola, Liguria, Italy for 420,000 €

Sea view

Apartment in condominium with terrace overlooking the sea, Bonassola, Liguria, Italy

420,000 €

Total area 77 m²1 bedroom2 bathrooms

77 m², 1 bedroom, apartment

Bonassola, Liguria, Italy

2 floor of 2

420,000 € 5,454 € per m²

The apartment in question is located on the first and last floor of the condominium, and has a large terrace of 22 m² with... Read more

Apartment – Sanremo, Liguria, Italy. Price on request

With balcony/terrace

Apartment – Sanremo, Liguria, Italy

Price on request

Total area 120 m²

120 m², apartment

Sanremo, Liguria, Italy

Price on request

Apartments for sale in Liguria

FAQ about Liguria