In short
In 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; 42,479 homes changed hands there in 2024 (OMI). That is 7.6 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Campania
Campania has the lowest rate of home sales per head among the 18 comparable regions: 7.6 per 1,000 inhabitants in 2024, compared with 12.5 for Italy, which puts it 18th. The region holds 9.4% of the population (ISTAT) but only 5.9% of the transactions counted by the OMI series.
The 42,479 sales of 2024 are centred on Naples, whose province has 21,326, or 50.2% of the regional total, and 36.5% of those are in the city. Salerno comes next with 8,738. Provincial capitals represent 25.5% of regional volume; in Caserta the city counts for 11.4% of the province and in Salerno 13.5%.
The provisional 2025 figure of 43,874 means an increase of +3.3%. Caserta did slightly better, with +5.3%, than Naples, which stood at +2.7%.
A low sales rate describes how few homes change hands relative to the number of inhabitants. It does not tell you anything about price. Source: Agenzia delle Entrate.
Naples aside, the Campanian provinces are much smaller markets: Avellino logged 2,912 sales and Benevento 1,952, the latter slipping −0.6% in the provisional 2025 count while Avellino rose +5.0%. A buyer looking inland should expect thinner resale activity than in the province of Naples.
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 Campania?
The rates are national, so Campania 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 Campania?
42,479 homes were sold in Campania in 2024 according to the OMI register of the Agenzia delle Entrate, and 43,874 in 2025 (provisional, +3.3%).
Is the property market in Campania more active than the Italian average?
Campania recorded 7.6 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 Campania?
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 | 42,479 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 43,874 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 7.6 | OMI, ISTAT |
| Population, 1 January 2026 | 5,568,703 | 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 Campania 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.