Cadastral value (valore catastale)
This is the value of real estate established for taxation purposes. It is used to calculate some taxes related to real estate and, in general, transactions involving the transfer of property rights.
Important: The cadastral value cannot be used to determine the selling price of the property and is typically lower by 20%-50%.
What is cadastral income and why is it needed?
Cadastral income (rendita catastale) is a tax rate calculated for all types of property that can generate independent income (according to parameters defined by the tax authority).
Cadastral income is calculated by multiplying the size of the property under consideration by the relative assessment determined by the competent territorial authority, depending on the category of the property and the cadastral zone (zona censuaria) in which it is located.
Information about the tax rate can be obtained from the cadastral certificate - visura catastale.
How to calculate the cadastral value of real estate (valore catastale) yourself?
The following formula is used for calculation:
"Cadastral income" * "coefficient established for the corresponding category"
Coefficients for calculating the cadastral value of real estate of different categories, used in 2022:
126 - for residential properties of category A (excluding A/10) and C (excluding C/1), "seconda casa (without tax benefits for primary residence)"
115.5 - for residential properties with tax benefits "prima casa (primary residence)"
176.4 - for category B 63.00 - for category A/10 (offices) and D 42.84 - for category C/1 and E
112.50 - for agricultural land.
Examples of valore catastale calculation:
Data: cadastral income = €573.27, category A/3
I. Example of calculating the cadastral value of seconda casa:
€573.27 * 126 = €72,232.02
II. Example of calculating the cadastral value of prima casa:
€573.27 * 115.5 = €66,212.69
This is the value of real estate established for taxation purposes. It is used to calculate some taxes related to real estate and, in general, transactions involving the transfer of property rights.
Important: The cadastral value cannot be used to determine the selling price of the property and is typically lower by 20%-50%.
What is cadastral income and why is it needed?
Cadastral income (rendita catastale) is a tax rate calculated for all types of property that can generate independent income (according to parameters defined by the tax authority).
Cadastral income is calculated by multiplying the size of the property under consideration by the relative assessment determined by the competent territorial authority, depending on the category of the property and the cadastral zone (zona censuaria) in which it is located.
Information about the tax rate can be obtained from the cadastral certificate - visura catastale.
How to calculate the cadastral value of real estate (valore catastale) yourself?
The following formula is used for calculation:
"Cadastral income" * "coefficient established for the corresponding category"
Coefficients for calculating the cadastral value of real estate of different categories, used in 2022:
126 - for residential properties of category A (excluding A/10) and C (excluding C/1), "seconda casa (without tax benefits for primary residence)"
115.5 - for residential properties with tax benefits "prima casa (primary residence)"
176.4 - for category B 63.00 - for category A/10 (offices) and D 42.84 - for category C/1 and E
112.50 - for agricultural land.
Examples of valore catastale calculation:
Data: cadastral income = €573.27, category A/3
I. Example of calculating the cadastral value of seconda casa:
€573.27 * 126 = €72,232.02
II. Example of calculating the cadastral value of prima casa:
€573.27 * 115.5 = €66,212.69
