In short
In Bergamo (Lombardy), a €300,000 resale home bought from a private owner as a prima casa pays €6,100 in purchase taxes, €27,100 as a second home; 2,258 homes changed hands there in 2024 (OMI). That is 18.7 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Bergamo
Bergamo inverts the usual link between size and intensity. The Agenzia delle Entrate's OMI data count 2,258 home sales in 2024, the smallest volume of the 20 cities. Yet ISTAT's 120,629 residents make the rate 18.7 sales per 1,000, first of 20 and far above Italy's 12.5.
The provisional 2025 count, 2,152, is a change of −4.7% when the country rose by +6.4%. Bergamo holds 0.3% of the national volume.
The city is a small fraction of its province. Bergamo province had 17,365 sales in 2024, of which the city has 13.0%. The other 15,107 took place elsewhere and came to 15,784 in 2025, provisionally (+4.5%). Anyone searching here should look at the whole province, not the capoluogo (provincial capital) alone.
Lombardy has 151,559 sales, a ratio of 15.1 per 1,000 residents. Bergamo makes up 1.5% of it and 1.2% of the population.
These numbers show how many deals occur, not what homes cost. The 2025 decline is provisional and may change in the final data.
Data as of 31 December 2025 for OMI home sales (2024 final, 2025 provisional, collected on 19 October 2026) and 1 January 2026 for ISTAT population.
The questions, answered
How much tax do you pay to buy a €300,000 home in Bergamo?
The rates are national, so Bergamo pays what all of Italy pays: €6,100 on a resale bought from a private owner as a prima casa, €27,100 as a second home, €12,600 on a new build from a builder as a prima casa and €30,600 otherwise, before the notary's fee.
How many homes are sold each year in Bergamo?
2,258 homes were sold in Bergamo in 2024 according to the OMI register of the Agenzia delle Entrate, and 2,152 in 2025 (provisional, -4.7%).
Is the property market in Bergamo more active than the Italian average?
Bergamo recorded 18.7 home sales per 1,000 residents in 2024, against 12.5 for Italy as a whole (OMI sales, ISTAT population).
How do I find the IMU property tax rate in Bergamo?
Each Italian municipality sets its own IMU rate by resolution, published on the Ministry of Economy and Finance site (finanze.gov.it, IMU rates search). A main home in categories A/2 to A/7 is exempt.
The figures
| Measure | Value | Source |
|---|---|---|
| Taxes on €300,000, resale, prima casa | €6,100 | DPR 131/1986 |
| Taxes on €300,000, resale, second home | €27,100 | DPR 131/1986 |
| Taxes on €300,000, new build, prima casa | €12,600 | Agenzia delle Entrate |
| Home sales, 2024 | 2,258 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 2,152 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 18.7 | OMI, ISTAT |
| Population, 1 January 2026 | 120,629 | ISTAT |
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · prima casa and residence · the codice fiscale · IMU property tax.
Cities of Lombardy on Payotte
Sources
- Purchase taxes: calculator sources (DPR 131/1986, Agenzia delle Entrate).
- Home sales: Agenzia delle Entrate – OMI, Volumi di compravendita (NTN), residential, province and capoluogo series: 2024 definitive, 2025 provisional; territory excluding the tavolare regime (Trento, Bolzano, Trieste, Gorizia, partly Udine) (CC BY 4.0).
- Population: ISTAT, resident population by commune on 1 January 2026 (SDMX dataflow 22_389, status e = estimate) (CC BY 4.0).
- IMU rates: Dipartimento delle Finanze, IMU rules and rates search.