In short
In Modena (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; 2,268 homes changed hands there in 2024 (OMI). That is 12.3 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Modena
Modena had the sharpest 2025 jump of the 20 cities in the table. The Agenzia delle Entrate's OMI counts 2,268 home sales in 2024, 19th by volume, then a provisional 2,596 for 2025: +14.5%, as the country advanced by +6.4%.
The starting point was modest. Relative to the 184,361 residents ISTAT lists for 1 January 2026, the 2024 figure was 12.3 sales per 1,000, a 17th place of 20, just under Italy's 12.5. Modena carries 0.3% of national transactions.
The city is a smaller part of its province. Modena province registered 10,182 sales, with the city at 22.3%; the other 7,913 were in surrounding municipalities. Those reached a provisional 8,262 in 2025 (+4.4%), so the city outpaced them.
Emilia-Romagna sums to 63,672 sales, or 14.2 per 1,000 residents. Modena accounts for 3.6% of it and 4.1% of the regional population.
Because 2025 data are provisional, a rise of this size could be revised. NTN counts deals, not prices, so more transactions do not mean higher or lower costs. Most provincial sales remain outside the capoluogo (provincial capital).
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 Modena?
The rates are national, so Modena 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 Modena?
2,268 homes were sold in Modena in 2024 according to the OMI register of the Agenzia delle Entrate, and 2,596 in 2025 (provisional, +14.5%).
Is the property market in Modena more active than the Italian average?
Modena recorded 12.3 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 Modena?
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 | 2,268 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 2,596 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 12.3 | OMI, ISTAT |
| Population, 1 January 2026 | 184,361 | 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.