In short
In Palermo (Sicily), 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; 6,530 homes changed hands there in 2024 (OMI). That is 10.4 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Palermo
Palermo shows 6,530 home sales for 2024 in the Agenzia delle Entrate's OMI figures, which puts it 6th among 20 cities. In provisional 2025 data the total is 7,140, a rise of +9.3% that outstrips the +6.4% nationwide.
Set against 626,273 inhabitants (ISTAT, 1 January 2026), the 2024 count becomes 10.4 sales per 1,000 residents. Only one city in the table ranks lower: Palermo is 19th of 20, under Italy's 12.5. Its share of national sales is 0.9%.
The city dominates its province without monopolising it. Palermo province has 12,265 sales; the city takes 53.2%, and the other comuni 5,735. They grew to a provisional 6,302 in 2025, +9.9%, a shade faster than the capoluogo (provincial capital).
Across Sicily, 50,104 sales were recorded, equal to 10.5 per 1,000 islanders. Palermo accounts for 13.0% of that island total and 13.1% of its inhabitants, so its weight in sales mirrors its weight in population.
The upshot: a sizeable market by count, with lower intensity per head. NTN is a volume, not a price, so none of this shows what a property costs. All 2025 values stay provisional.
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 Palermo?
The rates are national, so Palermo 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 Palermo?
6,530 homes were sold in Palermo in 2024 according to the OMI register of the Agenzia delle Entrate, and 7,140 in 2025 (provisional, +9.3%).
Is the property market in Palermo more active than the Italian average?
Palermo recorded 10.4 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 Palermo?
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 | 6,530 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 7,140 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 10.4 | OMI, ISTAT |
| Population, 1 January 2026 | 626,273 | 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 Sicily 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.