In short
In Umbria, 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; 10,042 homes changed hands there in 2024 (OMI). That is 11.8 sales per 1,000 residents, against 12.5 for Italy; the tax rates are national.
What the sales data say about Umbria
Perugia dominates the Umbrian market. The OMI series recorded 10,042 sales in 2024. Of these, 7,395 (73.6%) fall in the province of Perugia, and 2,647 (26.4%) in Terni, the region's other province.
The city markets behave differently. Terni's city is 50.9% of its province, while Perugia's is only 28.8%, so most sales around Perugia are in other municipalities. Combined, Perugia and Terni weigh 34.6% of the regional total.
The provisional 2025 count is 11,139, up +10.9%, Terni leading on +12.1% against +10.5% in Perugia.
In relation to its population (ISTAT), the rate is 11.8 transactions for every 1,000 residents, which is 10th among 18 regions and a little under the 12.5 Italian figure. The region accounts for 1.4% of national transactions and 1.4% of the national population, so sales and population carry the same weight. These are Agenzia delle Entrate volumes: they show how many homes changed hands, not their price.
Put simply, someone house-hunting in Umbria will find most of the resale market outside the 2 provincial capitals. That makes the individual comune, with its own IMU resolution and its own local offer, the unit worth researching, rather than regional totals that blend very different areas together.
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 Umbria?
The rates are national, so Umbria 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 Umbria?
10,042 homes were sold in Umbria in 2024 according to the OMI register of the Agenzia delle Entrate, and 11,139 in 2025 (provisional, +10.9%).
Is the property market in Umbria more active than the Italian average?
Umbria recorded 11.8 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 Umbria?
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 | 10,042 | Agenzia delle Entrate – OMI |
| Home sales, 2025 (provisional) | 11,139 | Agenzia delle Entrate – OMI |
| Sales per 1,000 residents, 2024 | 11.8 | OMI, ISTAT |
| Population, 1 January 2026 | 850,627 | 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.