In short
In Liguria, 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; 26,179 homes changed hands there in 2024 (OMI). That is 17.3 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Liguria
Genoa defines the Ligurian market. Its province registered 13,091 sales in 2024, exactly 50.0% of the region's 26,179, and the city of Genoa accounts for 67.2% of the province, a far heavier city share than elsewhere in the region. Savona records 5,681 sales, Imperia 4,292 and La Spezia 3,117.
Outside Genoa the pattern flips: in Savona the capoluogo is 14.6% of provincial volume and in Imperia 12.5%. Across all 4 provinces, the capoluoghi weigh 43.7% of regional sales.
The provisional OMI figures for 2025 show 28,327 sales, a change of +8.2%. Imperia leads with +15.5%, Savona follows at +7.9%, and Genoa registers +6.5%.
Liguria also comes second of 18 regions on sales relative to population, at 17.3 per 1,000 inhabitants against the Italian 12.5. It makes up 2.6% of the population (ISTAT) but 3.6% of national transactions. All of this describes how many homes changed hands, not what they cost.
For a buyer, the practical consequence is that in the provinces of Savona and Imperia most resale activity happens outside their capoluoghi themselves. Checking the IMU resolution of the specific comune matters more than any regional average, since rates differ locally while purchase taxes do not.
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 Liguria?
The rates are national, so Liguria 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 Liguria?
26,179 homes were sold in Liguria in 2024 according to the OMI register of the Agenzia delle Entrate, and 28,327 in 2025 (provisional, +8.2%).
Is the property market in Liguria more active than the Italian average?
Liguria recorded 17.3 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 Liguria?
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 | 26,179 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 28,327 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 17.3 | OMI, ISTAT |
| Population, 1 January 2026 | 1,511,988 | 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 Liguria 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.