The allocation of notary fees in a real estate transfer is often decisive for negotiations and closing timelines. Italian law sets a general rule but allows parties to agree otherwise, and practical details — from tax rates to mandatory documents — shape the final bill. This article lays out
the legal starting point, the common cost items that the buyer typically faces, the charges that remain the seller’s responsibility, and how to lock in any different arrangements so there are no last-minute disputes.
Knowing these points in advance helps both parties plan financially and prevents unexpected holds at the deed signing. Below you will find a plain-language explanation of the default legal regime, concrete examples
of likely expenses, guidance on special cases such as purchases from developers and mortgage-linked costs, plus recommendations for documenting exceptions to the default rule.
Legal starting point and who chooses the notary
The basic rule is set by article 1475 of the Civil Code: unless the parties agree otherwise, the buyer pays the expenses of the sale contract and accessory charges. This default allocates the burden of the
transfer to the person receiving ownership. In addition, the buyer has the right to nominate the notary of their choice, and neither the seller nor the lender or agent may impose a specific notary. The logic is straightforward: the new owner bears the administrative and fiscal costs required to complete the transfer.
What costs fall to the buyer
At closing the buyer normally covers three categories of outlay: the notary’s honorarium, the applicable taxes due to the State, and various accessory expenses such as cadastral and mortgage searches and registration formalities. Since the tariff liberalization introduced by the Cresci Italia decree (2012), notarial fees can vary significantly depending on the transaction value, the complexity of the deed and the local market. Typically the notary also calculates and advances the amounts due to the tax authorities on behalf of the buyer, to be reimbursed at signing.
Typical taxes and common figures
The fiscal treatment depends on the type of seller and the buyer’s status. For purchases from a private party, a first home benefit usually applies with a registration tax of 2% of the revalued cadastral base (with statutory minimums), while a second home purchase is generally subject to a 9% registration tax. Buying from a developer triggers VAT instead: 4% for qualified first home cases, 10% in many ordinary sales and 22% for luxury properties, with fixed hypothecary and cadastral duties often stated in legislation (for example, typical flat sums such as 200 euro each when applicable). Accessory costs include cadastral searches, mortgage searches, stamps, and copies of documents.
Practical example and mortgage-related costs
To illustrate: buying a property whose revalued cadastral value is 100,000 euro from a private seller as a first home would commonly mean a registration tax of around 2,000 euro, modest fixed cadastral and mortgage duties (for example 50 euro each in some cases), and a notary fee that can range widely — often between 2,000 and 3,000 euro plus VAT and out-of-pocket charges. Ancillary fees for searches and certifications add several hundred euros, producing a plausible total in the region of 4,800–6,000 euro. If a mortgage is arranged simultaneously, additional costs arise for the loan deed and the applicable substitute tax on financing.
When a mortgage is involved
When the buyer takes out a mortgage, the notary usually prepares a second deed for the loan, incurring separate notarial fees and a tax substitute charge calculated on the loan amount. The bank may require specific inscriptions and guarantees, which generate further administrative and registration expenses. It is sensible to obtain a combined estimate that separates the sale deed costs from the mortgage deed costs so the buyer can compare offers and budget accurately.
Seller obligations, joint liability and negotiating who pays
Not all expenses fall on the buyer: sellers must ensure the property is compliant with technical and administrative requirements. Typical seller responsibilities include regularising the floor plan at the land registry, completing any urban planning sanatoria if necessary, providing clear title history (for example resolving pending succession formalities), and delivering the mandatory Attestato di Prestazione Energetica (APE). These interventions protect the buyer and should be budgeted by the seller before accepting offers.
Another dimension is solidary liability. Under art. 78 of Law n. 89/1913, parties who sign the deed are jointly liable for payment of the notary’s compensation. Practically, if the buyer defaults on the notary bill, the notary may recover the fee from the seller and vice versa, who in turn retains the right to seek reimbursement from the defaulting party. The tax authorities can also pursue unpaid taxes against both parties in many circumstances. For this reason, it is prudent to vet the counterparty’s reliability before closing.
How to agree a different split and document it
The default rule of article 1475 is negotiable: the seller and buyer may agree that costs are shared or that the seller assumes them entirely as an incentive. However, any deviation must be recorded in writing — ideally in the preliminary contract and reiterated in the final deed — to be enforceable. Best practice is to request detailed, itemised estimates from several notaries that separate taxes, honoraria and accessory expenses, so you can compare offers and include the agreed allocation explicitly in contractual documents.
Before signing, verify the written agreement, request clear cost breakdowns, and confirm that mandatory documents and seller-side obligations are fulfilled. These precautions minimize surprises at the rogito and help both parties complete the transfer with transparency and financial certainty.