Rental contracts

Registering the contract

Property rental contracts must be registered by the landlord (owner) or the tenant within 30 days of signing or of the start date, if earlier. Contracts that do not exceed 30 days in total in a year are exempt.

Registration can be done:

• at the office, on paper: you go to the Agenzia delle Entrate (Revenue Agency) with two copies of the contract, the RLI form, the F24 Elide form paid for the registration tax and 16-euro revenue stamps (marche da bollo) for every 4 written pages and in any case every 100 lines;
• online: mandatory for estate agents and for owners of at least 10 properties, optional for everyone else. Registration tax and stamp duty are charged to the bank account of one of the parties.

Energy performance certificate (APE)

The contract must include a clause in which the tenant declares that they have received information and documentation on the building’s energy performance, and a copy of the certificate must be attached to the contract, except when renting individual units.

Types of contract

• free-market rent 4+4 (art. 2 Law 431/98): four years, renewable for another four;
• agreed rent 3+2 (canone concordato, art. 2, para. 3, Law 431/98): three years, renewable for two;
• temporary contract from 1 to 18 months (art. 5 Law 431/98);
• university student contract from 6 months to 3 years (art. 5 Law 431/98).

Taxes to pay

• registration tax: 2% of the annual rent;
• stamp duty: 16 euros for every 4 pages or 100 lines.

Landlord and tenant are jointly liable for payment. For agreed-rent contracts in municipalities with high housing pressure, the taxable base of the registration tax is reduced by 30%. The first year cannot cost less than 67 euros.

For multi-year contracts you can choose to pay the tax for the whole term at registration, getting a discount, or year by year within 30 days of the end of each year. For terminations and transfers the registration tax is a fixed 67 euros.

The cedolare secca (flat-rate rental tax)

For residential lettings between private individuals you can opt for the cedolare secca, a flat tax replacing IRPEF, local surcharges, registration tax and stamp duty, at 21% for free-market contracts and 10% for agreed-rent contracts (in the municipalities provided by law). If you choose it, you give up the annual rent increase.

It is available to individuals who own the property or hold a real right of use (for example usufruct) and do not let it as part of a business or professional activity. It applies to homes in cadastral categories A/1 to A/11 (excluding A/10) and related appurtenances let together with them.

The option is chosen with the RLI form when registering the contract, or in the following years; it can be revoked each year within 30 days of the anniversary. The flat tax is paid with the F24 form (tax codes 1840 first instalment, 1841 second instalment, 1842 balance). Income subject to the cedolare secca is not included in total income, but it counts when checking income-related requirements, such as ISEE.

Documents to bring

• identity document and tax code (codice fiscale) of landlord and tenant;
• cadastral data of the property (cadastral extract, or the deed of sale, gift, succession or court ruling showing them);
• original energy performance certificate (APE).

For later formalities (extension, termination, transfer)

• identity document and tax code (codice fiscale) of landlord and tenant;
• copy of the rental contract.

The information on this page is general and the rules change often: to check your situation and the current requirements, speak to our staff.