Italy Cedolare Secca Rental Contract: What Renters and Landlords Need to Know
最終更新日: 2026年6月1日
Italy’s cedolare secca is an optional flat-tax regime that landlords can apply to residential leases. It replaces the normal income tax on rent with a single, lower rate and grants exemptions from registration tax, stamp duty, and IMU. Below you will find the exact rules, rates, and procedures that apply for 2026.
Last updated: June 1, 2026
Who Can Opt In, and Who Cannot
Eligibility basics
- Any individual or company that owns residential property in Italy can choose cedolare secca.
- The option is open for standard contracts (3 + 2 years or 4 + 4 years), short-term “contratti transitori”, university-student leases, and agreed-rent contracts in high-pressure zones (canone concordato).
- Exclusion: If the annual rent exceeds €9,500 for free-market contracts, the 21 % flat-tax is not available. In that situation the landlord stays on ordinary income taxation.
- Tenants do not file the opt-in; the landlord alone decides and notifies Agenzia delle Entrate.
Contract type | Max duration | 2026 flat-tax rate | Rent cap (if any) |
|---|---|---|---|
Standard (3+2 or 4+4) | 3–8 years | 21 % | €9,500/year |
Temporary (transitori) | 1–18 months | 10 % | none |
University student lease | ≤36 months | 10 % | none |
Agreed-rent (concordato) | 3+2 years | 10 % | must be ≤80 % of market |
Document Checklist Before You File
Have the following items ready before opening the online form:
- Signed lease contract (Italian or bilingual) specifying exact start date, rent amount, and duration.
- Property cadastral details (foglio, particella, subalterno).
- Landlord’s Italian tax code (codice fiscale).
- Tenant’s tax code or passport number.
- Bank IBAN if you intend to pay the tax by direct debit.
Optional but recommended: copy of the Comunicazione di Registrazione issued at the notary or agency at contract signing. You will need the registration protocol number when you fill in the cedolare secca form.
Step-by-Step Online Submission
- Register or log in on the Agenzia delle Entrate portal with SPID, CIE, or CNS.
- Open “Comunicazione Cedolare Secca 2026” under the Servizi per menu.
- Select the contract type.
- Enter landlord, tenant, and property details exactly as they appear on the lease.
- Confirm the chosen flat-tax rate (the system will auto-populate 21 % or 10 % based on contract type and rent).
- Submit. You receive the ricevuta di presentazione immediately; download and archive it.
Deadline: within 30 days of the registration date printed on the contract. There is no fee for the online submission itself.
Taxes, IMU, and Energy-Related Incentives
Item | Ordinary regime | Cedolare secca regime |
|---|---|---|
Income tax on rent | IRPEF up to 43 % | Flat rate 21 % or 10 % |
Registration tax | 2 % of annual rent + €67 stamp duty | Exempt |
IMU on leased property | Payable yearly | Exempt for entire option period |
Superbonus 70 % energy works | Compatible | Still compatible if works finish by 31 December 2026 |
Payment schedule: The tax is due in a single installment by 30 June 2026 for the current tax year. Late payment attracts a 30 % surcharge plus statutory interest.
Practical Pitfalls and How to Avoid Them
- Exceeding the €9,500 ceiling: If the annual rent is even €1 above the limit, the 21 % flat-tax option disappears. Double-check the total gross annual amount before signing.
- Wrong contract classification: Choosing “temporary” when the duration exceeds 18 months will cause Agenzia delle Entrate to reclassify the contract retroactively and recalculate tax at 21 %, plus penalties.
- Missed 30-day deadline: There is no grace period. Late communication voids the option for that contract; you remain subject to ordinary IRPEF.
- IMU confusion: The IMU exemption is automatic once the option is accepted, but the municipality may still send a bill. Keep the ricevuta and forward it to the local tax office if challenged.
- Incorrect revocation: Landlords can revoke the option only once at the end of a calendar year (by 31 December 2026). Attempting to revoke mid-year has no legal effect.
Frequently Asked Questions
Q: Can I apply cedolare secca to a room rental inside my own home?
A: No. The regime covers whole-unit leases only. Lodgers or room rentals fall under different tax rules.
Q: Does the tenant benefit directly?
A: Tenants gain certainty that the landlord will not later ask them to pay the 2 % registration tax. They also avoid IMU-related rent increases.
Q: Is cedolare secca compatible with tourist rentals?
A: Only if the contract duration is 30 days or longer and the property is not registered as a tourist accommodation business. The 2026 Decreto Sostegni-ter extended the 10 % rate to such agreements.
Q: What if I sell the property mid-lease?
A: The new owner inherits the existing cedolare secca option for the remainder of the lease term. No new filing is required unless the new owner wishes to revoke it at year-end.
Q: Do non-resident landlords qualify?
A: Yes. The same rules apply, but you will need an Italian tax code and usually an Italian bank account for payment.
Q: How does the agreed-rent scheme (canone concordato) interact with rent limits?
A: In high-pressure housing zones (Rome, Milan, Naples, Turin, Florence, Bologna, Genoa, Bari, Catania, Palermo) the landlord must set rent at least 20 % below the market benchmark verified by the local “ufficio territorio”. If the landlord later increases rent above that threshold, the regime automatically reverts to ordinary taxation.
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