In short
In Brescia (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; 2,965 homes changed hands there in 2024 (OMI). That is 14.7 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Brescia
In the OMI series of the Agenzia delle Entrate, Brescia logged 2,965 home sales for 2024, 15th of 20. A provisional 3,199 follows for 2025: +7.9%, ahead of the +6.4% seen nationally.
ISTAT lists 201,342 inhabitants at the start of 2026, so the rate is 14.7 sales per 1,000; that is 11th of 20, over Italy's 12.5. Brescia carries 0.4% of national volume.
The province is where most of the market sits. Brescia province registers 17,145 sales; the city's part is just 17.3%. The other 14,180 occurred in surrounding municipalities, reaching a provisional 15,175 in 2025 (+7.0%). A search centred on the city therefore covers a thin slice of the whole.
Lombardy had 151,559 sales ; the regional figure is 15.1 per 1,000 residents. Brescia has 2.0% of the volume and the same 2.0% of the population.
In practice, provincial figures describe the area better than the city count does. Everything here concerns the number of deals, not their price, and the 2025 values are 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 Brescia?
The rates are national, so Brescia 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 Brescia?
2,965 homes were sold in Brescia in 2024 according to the OMI register of the Agenzia delle Entrate, and 3,199 in 2025 (provisional, +7.9%).
Is the property market in Brescia more active than the Italian average?
Brescia recorded 14.7 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 Brescia?
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 | 2,965 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 3,199 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 14.7 | OMI, ISTAT |
| Population, 1 January 2026 | 201,342 | 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.