In short
In Naples (Campania), 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; 7,795 homes changed hands there in 2024 (OMI). That is 8.6 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Naples
The Naples statistics combine a large count with a low rate. OMI, the Agenzia delle Entrate's observatory, recorded 7,795 home sales for 2024, placing it 5th of 20 cities. Yet ISTAT's population of 905,050 (1 January 2026) gives 8.6 sales per 1,000 residents, the lowest of all 20 and beneath Italy's 12.5.
The provisional count for 2025 is 8,031, or +3.0%. The country as a whole did better, at +6.4%. Naples carries 1.1% of the national volume.
The province of Napoli recorded 21,326 sales in 2024. The city supplies 36.5%, which means 13,532 happened in surrounding municipalities. Those towns moved by +2.5% in 2025, reaching 13,875 on provisional data.
Campania totals 42,479 sales, and its own ratio is 7.6 per 1,000 inhabitants. Naples provides 18.3% of that regional count while housing 16.3% of the people.
A modest rate per resident should not be mistaken for a small market: in absolute terms thousands of deals are signed every year. These numbers count transactions rather than prices, and the 2025 values may change when the data become definitive.
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 Naples?
The rates are national, so Naples 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 Naples?
7,795 homes were sold in Naples in 2024 according to the OMI register of the Agenzia delle Entrate, and 8,031 in 2025 (provisional, +3%).
Is the property market in Naples more active than the Italian average?
Naples recorded 8.6 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 Naples?
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 | 7,795 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 8,031 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 8.6 | OMI, ISTAT |
| Population, 1 January 2026 | 905,050 | 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.