The definition of relationships between damage and losses is a crucial aspect for the prediction of seismic effects and the development of reliable models to define risk maps, loss scenarios and mitigation strategies. The paper focuses on the analysis of post-earthquake empirical data to define relationships between buildings’ damage expressed as usability rating or as global damage state and the associated costs for repair (i.e. direct costs) or for population assistance (i.e. a part of total indirect costs). The analysis refers to the data collected on residential buildings damaged by 2009 L'Aquila earthquake. For different usability rating or damage states, the paper presents the costs expressed in terms of percentage with respect to the reference unit cost of a new building (%Cr and %Ca for repair and population assistance costs, respectively). In particular, the costs analysis refers to undamaged, lightly or severely damaged buildings classified according to usability rating (i.e. A, B-C or E according to Italian classification) or to five different global Damage States (DSs). DSs comply with European Macroseismic Scale (EMS-98) and derive from literature available matrices properly defined to convert empirical damage to structural and non-structural components into building global damage. The %Cr probability density functions and relevant statistics derive from the analysis of actual data of post-earthquake reconstruction process, while, to determine those related to %Ca, a deep analysis of population assistance types, person/month assistance cost for each assistance form, and a methodology to associate such costs to each building are herein presented and discussed. Finally, the paper presents a relationship calibrated on empirical data to directly correlate repair costs on a building with assistance costs to their occupants. The relationships between empirical damage and direct and indirect costs herein presented are of paramount importance because they allow reliable loss scenarios to be defined by simply using literature fragility curves (defined according to empirical or mechanical approaches) aimed at evaluating the probability of exceeding different usability rating or damage states of existing buildings.