In short
In Bologna (Emilia-Romagna), 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; 5,788 homes changed hands there in 2024 (OMI). That is 14.8 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Bologna
In Bologna, 5,788 home sales were registered in 2024, the Agenzia delle Entrate's OMI series shows, ranking the city 7th of 20. The 2025 figure is provisional at 6,089 (+5.2%), and the national total rose slightly faster, by +6.4%.
The 391,473 residents counted by ISTAT (1 January 2026) mean 14.8 sales per 1,000 inhabitants. The city is 10th of 20 on this basis and sits above Italy's 12.5. It accounts for 0.8% of national sales.
The province tells a different story from the city. Bologna province totals 14,766 sales and the city is 39.2% of them; 8,978 were made elsewhere. Those municipalities rose to 9,728 in 2025, provisionally, which is +8.4%, ahead of the capoluogo (provincial capital).
Emilia-Romagna overall had 63,672 sales in 2024, 14.2 sales per 1,000 residents. Bologna's piece of the total is 9.1%, compared with 8.7% of regional residents.
So the regional capital is one market among several in a region where deals are spread over many provinces, and within its own province most deals fall outside the city. Volumes are not prices; and 2025 numbers remain provisional.
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 Bologna?
The rates are national, so Bologna 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 Bologna?
5,788 homes were sold in Bologna in 2024 according to the OMI register of the Agenzia delle Entrate, and 6,089 in 2025 (provisional, +5.2%).
Is the property market in Bologna more active than the Italian average?
Bologna recorded 14.8 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 Bologna?
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 | 5,788 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 6,089 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 14.8 | OMI, ISTAT |
| Population, 1 January 2026 | 391,473 | 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 Emilia-Romagna 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.