The amount of registration tax depends on the type of document. For many civil law documents – such as rental agreements, minutes of shareholders’ meetings, agreements between parties or declarations with external effect – the tax is levied as a fixed amount of currently €200, provided that there are no value-dependent elements. If, on the other hand, an economic value is transferred or determined, the calculation is made on a proportional basis.
In the case of real estate purchase agreements, the assessment basis is usually the cadastral value (valore catastale). The tax rates are generally 2 % for the purchase of a first home and 9 % for other properties, provided that the seller is a private individual. If the seller is a company or a property developer, the purchase may be subject to VAT instead of registration tax. In this case, only fixed amounts of €200 each are usually payable for registration, mortgage and cadastral taxes.