In short
In Milan (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; 24,003 homes changed hands there in 2024 (OMI). That is 17.6 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Milan
In the table of 20 cities, Milan comes 2nd for volume. The 2024 count from the Agenzia delle Entrate's OMI database stands at 24,003 home sales, which is 3.3% of the Italian total. Provisional numbers for 2025 reach 25,173 (+4.9%), a shade slower than the national +6.4%.
Intensity is where Milan stands out. ISTAT counts 1,362,863 residents as of 1 January 2026, so the city records 17.6 sales per 1,000 inhabitants. That is 4th of 20, and clearly over the 12.5 for Italy.
Step outside the municipal boundary and the weight shifts. The province of Milano totals 66,131 sales; the capoluogo (provincial capital) has 36.3% of them, which leaves 42,128 for the towns around it. In 2025 those towns reached a provisional 45,423, or +7.8%, outrunning the city.
Lombardy as a whole saw 151,559 sales in 2024; the region stands at 15.1 per 1,000 residents. Milan supplies 15.8% of them, whereas it houses 13.5% of regional residents.
The reading for someone buying from abroad: Milan is a deep pool of transactions, yet a clear majority of those in its province sit outside the city. Counts like these describe activity only; they carry no information about what a home costs.
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 Milan?
The rates are national, so Milan 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 Milan?
24,003 homes were sold in Milan in 2024 according to the OMI register of the Agenzia delle Entrate, and 25,173 in 2025 (provisional, +4.9%).
Is the property market in Milan more active than the Italian average?
Milan recorded 17.6 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 Milan?
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 | 24,003 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 25,173 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 17.6 | OMI, ISTAT |
| Population, 1 January 2026 | 1,362,863 | 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.