Property Tax in Holy See (Vatican City)

Property taxation in Vatican City is extremely minimal. There is no annual property tax, and the only costs associated with property transactions are minimal registration fees (stamp duties) of approximately 1%.

Property Acquisition Costs

Registration Fees (Stamp Duties)

When property is transferred within Vatican City, minimal registration fees apply:

• Standard Rate: ~1% of property value (administrative stamp duties)

No VAT on Property

Since Vatican City has no VAT system, there is no VAT applicable to property transactions.

Annual Property Tax

Vatican City imposes no annual property tax (no taxe foncière or equivalent). Property owners in Vatican City do not face recurring property tax liabilities.

Property Disposal

Gains from the sale of property are not subject to capital gains tax in Vatican City (0% CGT rate).