In short
In Basilicata, 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; 4,050 homes changed hands there in 2024 (OMI). That is 7.7 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Basilicata
Basilicata sits near the bottom of the regional ranking on sales relative to population: 7.7 per 1,000 inhabitants in 2024, 17th of 18 regions, where Italy as a whole stands at 12.5. According to ISTAT it has 0.9% of Italians, yet only 0.6% of transactions.
The OMI series counts 4,050 sales for the year and a provisional 4,243 for 2025, an increase of +4.8%. The market is divided between 2 provinces: Potenza, on 2,307 sales (57.0%), and Matera, on 1,743 (43.0%). Their 2025 changes are nearly identical, +4.9% and +4.5%.
The capoluoghi have different roles. The city of Matera makes up 34.1% of its province; Potenza's city holds 22.7%. Together Potenza and Matera represent 27.6% of regional sales; the remainder takes place in other municipalities.
With volumes this small, a handful of deals changes the shares, and the numbers should be read cautiously. They come from the Agenzia delle Entrate, measure transactions rather than price, and the 2025 values are 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 Basilicata?
The rates are national, so Basilicata 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 Basilicata?
4,050 homes were sold in Basilicata in 2024 according to the OMI register of the Agenzia delle Entrate, and 4,243 in 2025 (provisional, +4.8%).
Is the property market in Basilicata more active than the Italian average?
Basilicata recorded 7.7 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 Basilicata?
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 | 4,050 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 4,243 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 7.7 | OMI, ISTAT |
| Population, 1 January 2026 | 525,281 | ISTAT |
Buying from abroad
What differs for a foreign buyer: Buying as a foreigner · prima casa and residence · the codice fiscale · IMU property tax.
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.