In short
In Lombardy, 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; 151,559 homes changed hands there in 2024 (OMI). That is 15.1 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Lombardy
Lombardy is the largest market in the OMI data. In 2024 it recorded 151,559 home sales, 21.0% of Italy's total, although only 17.1% of Italians live there (ISTAT). The provisional count for 2025 stands at 162,189, a change of +7.0%.
Milan is the centre of gravity. The province registered 66,131 sales, 43.6% of the region, and the city of Milan makes up 36.3% of that. Bergamo (17,365 sales) and Brescia (17,145) come next and are close to each other, and the 2025 changes differ: Varese, with 12,959 sales, gained +10.9% while Bergamo gained +3.3%.
Per head, the region reaches 15.1 sales per 1,000 inhabitants, fourth among 18 regions and ahead of the national average of 12.5. Of the 11 provinces, the capoluoghi (provincial capitals) hold 24.2% of regional volume, so most Lombard sales are recorded away from those cities. Remember that these are NTN volumes, not prices, and the 2025 values may be revised.
Beyond Milan, several provinces register comparable mid-sized volumes: Como 8,964, Mantova 5,143, Cremona 4,764 and Lecco 4,584. Lodi stands out on growth, with a provisional +17.9% for 2025, whereas Sondrio barely moved at +1.3%. In most of these provinces the capoluogo holds only a modest share of local sales.
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 Lombardy?
The rates are national, so Lombardy 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 Lombardy?
151,559 homes were sold in Lombardy in 2024 according to the OMI register of the Agenzia delle Entrate, and 162,189 in 2025 (provisional, +7%).
Is the property market in Lombardy more active than the Italian average?
Lombardy recorded 15.1 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 Lombardy?
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 | 151,559 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 162,189 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 15.1 | OMI, ISTAT |
| Population, 1 January 2026 | 10,065,694 | 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 Lombardy 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.