In short
In Florence (Tuscany), a €300,000 home bought from a private owner as a prima casa pays €6,100 in purchase taxes, and €30,600 as a second home bought new from a builder: the rates are national. 4,825 homes were sold there in 2024, 13.3 per 1,000 residents against 12.5 for Italy.
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. Attribution required: « Agenzia delle Entrate – OMI ». Page text read on 2026-10-15: « I servizi di consultazione e fruizione delle banche dati dell'Osservatorio del mercato immobiliare dell'Agenzia delle Entrate sono disponibili con licenza 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. ISTAT legal notice: « Unless otherwise stated, content on this website is licensed under a Creative Commons License – Attribution – 4.0 » (https://www.istat.it/en/legal-notice/)).
- IMU rates: Dipartimento delle Finanze, IMU rules and rates search.