In short
In Sardinia, 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; 17,723 homes changed hands there in 2024 (OMI). That is 11.4 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Sardinia
Cagliari and Sassari carry Sardinia's market. In the OMI data for 2024, Cagliari accounts for 7,316 of the island's 17,723 sales (41.3%) and Sassari for 6,871 (38.8%); Nuoro has 2,289 and Oristano only 1,246.
The 2025 provisional results are uneven. The island's count is 18,820, up +6.2%, but Sassari gained +9.0%, Cagliari +7.4%, Nuoro just +0.3%, and Oristano lost −5.7%.
Cities weigh little here. The capoluoghi are 20.6% of regional sales; Nuoro's city represents 11.0% of its province, but Oristano's is 25.7%. Most transactions therefore occur in smaller municipalities across the island.
Against its population (ISTAT), Sardinia records 11.4 sales for every 1,000 inhabitants, 12th place of 18 regions and slightly under the Italian 12.5. The island has 2.6% of the population and 2.5% of national transactions, so the shares are close. In practice, a buyer should expect local conditions to differ widely from one municipality to the next. These are Agenzia delle Entrate volumes, not prices, and 2025 may still be revised.
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 Sardinia?
The rates are national, so Sardinia 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 Sardinia?
17,723 homes were sold in Sardinia in 2024 according to the OMI register of the Agenzia delle Entrate, and 18,820 in 2025 (provisional, +6.2%).
Is the property market in Sardinia more active than the Italian average?
Sardinia recorded 11.4 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 Sardinia?
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 | 17,723 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 18,820 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 11.4 | OMI, ISTAT |
| Population, 1 January 2026 | 1,554,490 | 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.