Italian lease registration tax (imposta di registro) — what you pay to register a lease
For a home, registration tax is 2 % of the annual rent (1 % for business premises let by a VAT-registered landlord, 0.50 % for agricultural land), with a 67-euro minimum for the first year. Paying for the whole term up front earns a discount equal to half the statutory interest rate times the number of years. Stamp duty is 16 euros per 4 written pages or 100 lines, per copy. Under the cedolare secca flat-rate regime, neither is due.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Renting out a property· Step 6 of 12· Next step: Italian municipal property tax (IMU) on buildings — taxable base and amount due
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati a uso abitativo | 2% del canone annuo moltiplicato per il numero delle annualità »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fabbricati strumentali per natura | 1% del canone annuo, se la locazione è effettuata da soggetti passivi Iva »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 2% del canone, negli altri casi »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Fondi rustici | 0,50% del corrispettivo annuo moltiplicato per il numero delle annualità »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Altri immobili | 2% del corrispettivo annuo moltiplicato per il numero delle annualità »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « è prevista una riduzione del 30% della base imponibile sulla quale calcolare l’imposta di registro. In sostanza, il corrispettivo annuo da considerare per il calcolo dell’imposta va assunto per il 70%. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Il versamento per la prima annualità non può essere inferiore a 67 euro. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Chi sceglie di pagare per l’intera durata del contratto ha diritto a uno sconto, che consiste in una detrazione dall’imposta dovuta pari alla metà del tasso di interesse legale moltiplicato per il numero delle annualità. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Per ogni copia da registrare, l’imposta di bollo è pari a 16 euro ogni 4 facciate scritte del contratto e, comunque, ogni 100 righe. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l’imposta di bollo è pari a 16 euro ogni 4 facciate scritte del contratto »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « 16 euro ogni 4 facciate scritte del contratto e, comunque, ogni 100 righe. »
- Gazzetta Ufficiale — tax year 2026, verified on September 24, 2026
Excerpt from the source : « La misura del saggio degli interessi legali di cui all'art. 1284 del codice civile e' fissata all'1,60 per cento in ragione d'anno, con decorrenza dal 1° gennaio 2026. »
Calculation assumptions
- The lease is registered in 2026: the discount for paying the whole term uses the statutory interest rate in force from 1 January 2026.
- The rent stays the same for the whole term: ISTAT inflation updates in later years are not modelled.
- The cedolare secca option is only taken into account when every landlord has elected it; if only some co-owners do, the others pay registration tax on their share and stamp duty remains due, which this tool does not model.
- Out of scope: a deposit paid by a third party, renewals, assignments, terminations and the refund due on early termination.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian flat-rate rental tax (cedolare secca) — work out the amount due
- Italian statutory interest for 2026
- Taxes on buying a home in Italy — registration tax, VAT, mortgage and land registry taxes
- Italian registration tax on court judgments and payment orders: 3%, 1% or EUR 200
- Registering an Italian comodato (free loan) agreement — registration tax and stamp duty
- Italian registration tax on a preliminary sale contract
- Italian rental income under ordinary income tax — IRPEF on rent compared with the flat-rate tax
- Italian 21 % withholding on short-term lets collected by platforms
- Italian penalty for late registration of a deed or contract
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.