In short
In Molise, 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; 3,305 homes changed hands there in 2024 (OMI). That is 11.6 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Molise
Molise records few sales, so its percentages move easily. The OMI series counts 3,305 transactions in 2024; the 2025 estimate stands at 3,516, or +6.4%. That is 0.5% of the Italian total, from a region with 0.5% of the national population (ISTAT).
Only 2 provinces are covered. Campobasso accounts for 2,634 sales, 79.7% of the region, and Isernia for 671, or 20.3%. Campobasso grew by +7.1% in 2025 and Isernia by +3.5%.
Neither city dominates its own province: Campobasso's city makes up 20.0% of provincial sales and Isernia's 24.0%. Together they are 20.8% of the regional volume, leaving most transactions to other municipalities.
For every 1,000 inhabitants the region records 11.6 sales, 11th out of 18 regions and under the Italian average of 12.5. Because the totals are small, small shifts in deals change these shares noticeably. They are volumes published by the Agenzia delle Entrate, not prices, and the 2025 data 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 Molise?
The rates are national, so Molise 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 Molise?
3,305 homes were sold in Molise in 2024 according to the OMI register of the Agenzia delle Entrate, and 3,516 in 2025 (provisional, +6.4%).
Is the property market in Molise more active than the Italian average?
Molise recorded 11.6 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 Molise?
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 | 3,305 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 3,516 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 11.6 | OMI, ISTAT |
| Population, 1 January 2026 | 285,940 | 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.