Module 222 min2114 wordsFree — no account
How much to pay: rates, yearly instalments, later steps and the cedolare secca
The module’s worked examples, then cases to attempt before revealing their solution · 5 sections · 493 words · 6 min
Worked example
An agreed rent of €2,400
Annual rent of €2,400, agreed-rent terms, in a high-pressure municipality. Base: 2,400 × 70 % = €1,680. Yearly tax: 1,680 × 2 % = €33.60. On registration €67 is paid, the minimum; for each following year, paid year by year, €33.60 is enough.
Worked example
The Agenzia's 4+4 example
The Agenzia uses this example: a home, a 4+4 lease, rent of €7,200, starting 1 May 2026. Year by year, €144 is paid on registration, then by 31 May 2027, 2028 and 2029. All at once: 7,200 × 4 × 2 % = €576, less the 3.2 % discount, or €18.43. The payment is €557.57.
Practical case
Same kind of building, two different landlords
A VAT-registered business and a private individual each own a building that is capital property by nature, and each lets it for €18,000 a year, paying the tax yearly. How much registration tax does each pay for the first year?
Hint: For capital property the rate depends on who lets, not on who rents.
Show the solution
For buildings that are capital property by nature the rate depends on the landlord. The VAT-registered business applies 1 % of the annual rent: 18,000 × 1 % = €180. The private individual falls under the other cases, at 2 %: 18,000 × 2 % = €360. Both amounts exceed the €67 first-year minimum, so they are paid as they stand.
Answer: €180 for the business, €360 for the individual
Practical case
Paying up front on an agreed-rent lease
An agreed-rent lease in a high-pressure municipality sets €6,000 of annual rent for three years. The landlord is weighing whether to pay registration tax for the whole term, at the 2026 statutory rate. How much does he pay on registration, and how much does he save compared with three yearly payments and no rent updates?
Show the solution
The base is cut by 30 %: 6,000 × 70 % = €4,200 a year. For the whole term the gross tax is 4,200 × 3 × 2 % = €252.00. The discount is half the statutory rate, 0.8 %, times three years: 2.4 %, or 252.00 × 2.4 % = €6.05. He pays €245.95. Year by year he would pay €84 three times, €252: the saving is €6.05.
Answer: €245.95 on registration, a saving of €6.05
Practical case
Two co-owners, one option
Two brothers each own 50 % of a flat let for €12,000 a year, paying registration tax yearly. Only one of them opts for the cedolare secca. How much registration tax is due for the year, and is stamp duty on the lease still payable?
Show the solution
The brother who does not opt pays registration tax on his share of the rent according to his ownership share: 12,000 × 50 % = €6,000, and 6,000 × 2 % = €120. The brother who opted pays no registration tax on his half. Stamp duty on the lease, however, remains due, because full relief requires every landlord to opt.
Answer: €120 of registration tax, and stamp duty is still due
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.