What it costs to buy (and keep) a home in Sappada.

The bill has two parts: what you pay once, when you buy, and what you pay every year. In each, the items stay separate, because they carry different degrees of certainty.

From a private seller you pay registration tax: 9%, or 2% with first-home (“prima casa”) relief, with a minimum of €1,000. Those who buy as individuals can ask for the “prezzo-valore” rule: the tax is then calculated on the cadastral value, that is the cadastral income revalued by 5% and multiplied by 120 (110 for a main home), and not on the price. Mortgage tax and cadastral tax are fixed: €50 each.

From the company that built the home, within five years of the end of the works, you pay VAT on the price: 10%, 4% for a main home, 22% for categories A/1, A/8 and A/9. Registration tax, mortgage tax and cadastral tax are fixed: €200 each. The “prezzo-valore” rule does not apply.

There is no fixed tariff for the notary. The range we use is a working estimate, marked “to be confirmed” until we have replaced it with real quotes from notaries in the area.

For the agency we start from the custom recorded by the Chamber of Commerce for the province of Udine: 3% of the price for each party, plus VAT at 22%. It is a custom, not an obligation: the slider changes it.

On the mortgage the bank withholds the substitute tax: 2% of the amount, 0.25% for a main home.

In Sappada you do not pay IMU but ILIA, the local property tax of Friuli Venezia Giulia. The base is the cadastral income revalued by 5% and multiplied by 160. On the first second home owned in the region the municipality’s rate is 0.7%, provided you declare it to the Region by 30 June of the following year; otherwise, and on every other dwelling, it is 1.06%. A main residence outside the luxury categories is exempt.

TARI uses the municipality’s 2025 tariffs, the latest published: one component per square metre and one component by number of occupants, which for homes kept for the owner’s use the regulation presumes from the floor area. The provincial surcharge of 4% is added.

Heating is a stated example. Sappada is in climate zone F, with 4,736 degree days. We assume a demand of 180 kWh per m² per year for an old, poorly insulated home and between 45 and 60 for a recent one in a high energy class, 9.9 kWh per litre of heating oil and an efficiency of 88%: current technical values, not read from a source. The price of heating oil is the Ministry’s national average: over the last twelve months between €1.34 and €2.09 per litre, €2.06 on 5 October 2026.

Building service charges and insurance are working estimates with no primary source, and the tool marks them as such. For timber maintenance we do not write a figure.

Left out of the bill: the notary fee for the mortgage deed, the preliminary contract (its taxes are offset at the deed of sale), appurtenances such as garages and cellars, works, furnishings.