In short
In 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; 69,929 homes changed hands there in 2024 (OMI). That is 12.2 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Lazio
Rome is the market in Lazio. The province recorded 54,526 of the region's 69,929 home sales in 2024, 78.0% of the total, and the city alone represents 64.4% of its province. Because of that, the capoluoghi in Lazio carry 54.6% of regional sales, the highest figure among the regions in this series.
Beyond Rome the scale drops sharply. Latina is next with 5,675 sales, ahead of Viterbo and Frosinone, whose capoluogo is just 9.7% of its province.
In 2025 the provisional count is 73,830, a rise of +5.6% for the region. Viterbo shows +7.2% against +5.5% in Rome, so the smaller provinces edged ahead of the capital.
Relative to population, Lazio sits 9th of 18 at 12.2 transactions per 1,000 people, just below the Italian 12.5. It has 9.7% of Italian transactions and 9.7% of the population (ISTAT). The OMI data come from the Agenzia delle Entrate and measure volume only.
Rome's province alone accounts for 78.0% of regional sales, and within it the capital takes 64.4%. Rieti, the smallest Lazio province in the series, recorded 2,041 sales and grew +2.6%. Outside the capital's orbit, then, a buyer is dealing with far thinner markets.
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 Lazio?
The rates are national, so Lazio 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 Lazio?
69,929 homes were sold in Lazio in 2024 according to the OMI register of the Agenzia delle Entrate, and 73,830 in 2025 (provisional, +5.6%).
Is the property market in Lazio more active than the Italian average?
Lazio recorded 12.2 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 Lazio?
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 | 69,929 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 73,830 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 12.2 | OMI, ISTAT |
| Population, 1 January 2026 | 5,709,444 | 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 Lazio 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.