In short
In Florence (Tuscany), 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; 4,825 homes changed hands there in 2024 (OMI). That is 13.3 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Florence
Florence closed 2024 with 4,825 home sales on the Agenzia delle Entrate's OMI count, 9th of 20 cities. Provisional data for 2025 show 4,643, a decline of −3.8% during a year when the whole country rose by +6.4%.
In proportion to 361,625 residents (ISTAT, 1 January 2026), 2024 works out at 13.3 sales per 1,000, placing the city 14th of 20, slightly over Italy's 12.5. The city holds 0.7% of the national volume.
The province moved the other way in 2025. Firenze province recorded 12,057 sales in 2024, 40.0% of them in the city; the other 7,233 grew to a provisional 7,849 (+8.5%). Surrounding towns gained as the capoluogo (provincial capital) slipped.
Tuscany sums to 47,115 sales ; the region averages 12.9 per 1,000 inhabitants. Florence represents 10.2% of the regional count and 9.9% of its population.
Anyone weighing Florence should read the decline carefully: it comes from provisional figures, and it concerns how many deals took place, not what homes were sold for. Most transactions in the province, meanwhile, lie beyond the city.
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 Florence?
The rates are national, so Florence 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 Florence?
4,825 homes were sold in Florence in 2024 according to the OMI register of the Agenzia delle Entrate, and 4,643 in 2025 (provisional, -3.8%).
Is the property market in Florence more active than the Italian average?
Florence recorded 13.3 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 Florence?
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 | 4,825 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 4,643 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 13.3 | OMI, ISTAT |
| Population, 1 January 2026 | 361,625 | ISTAT |
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · prima casa and residence · the codice fiscale · IMU property tax.
Other cities 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.