In short
In Rome (Lazio), 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; 35,127 homes changed hands there in 2024 (OMI). That is 12.8 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Rome
No Italian city registers more home purchases than Rome. Figures published by the Agenzia delle Entrate's property observatory (OMI) give 35,127 in 2024, and these are NTN counts, meaning transactions, not prices. That volume equals 4.9% of every sale in the country. For 2025 the provisional total reads 37,293, a variation of +6.2%; the national movement was +6.4%.
Volume and rate part ways here. ISTAT puts the population at 2,745,062 on 1 January 2026, which yields 12.8 sales per 1,000 residents. Rome ranks 16th of 20 cities on that yardstick, a hair above the 12.5 average for Italy. A very large count, then, with a pace per head that is unremarkable.
The capital overshadows its province. The province of Roma holds 54,526 sales, of which the city supplies 64.4%. Outside Rome, the towns add 19,398 for 2024; their 2025 total, still provisional, is 20,209, which is +4.2%.
Look at Lazio as a whole and the picture is similar: 69,929 sales, with Rome contributing 50.2%. Its portion of the regional population is 48.1%, so those shares sit close together.
What follows for a buyer is practical. The Roman market is big enough to be studied separately, while purchases in surrounding comuni draw on a distinct and smaller pool of deals. Remember that the 2025 count may still be revised.
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 Rome?
The rates are national, so Rome 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 Rome?
35,127 homes were sold in Rome in 2024 according to the OMI register of the Agenzia delle Entrate, and 37,293 in 2025 (provisional, +6.2%).
Is the property market in Rome more active than the Italian average?
Rome recorded 12.8 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 Rome?
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 | 35,127 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 37,293 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 12.8 | OMI, ISTAT |
| Population, 1 January 2026 | 2,745,062 | 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.