How much to pay: rates, yearly instalments, later steps and the cedolare secca

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Residential buildings — 2 % of the annual rent
  agenziaentrate.gov.it · 2026 rules
• Buildings that are capital property by nature, let by a VAT-registered party — 1 % of the annual rent
  agenziaentrate.gov.it · 2026 rules
• Buildings that are capital property by nature, other cases — 2 % of the rent
  agenziaentrate.gov.it · 2026 rules
• Agricultural land — 0.50 % of the annual consideration
  agenziaentrate.gov.it · 2026 rules
• Other property — 2 % of the annual consideration
  agenziaentrate.gov.it · 2026 rules
• Reduction of the taxable base for agreed rent in a high-pressure municipality — 30 %
  agenziaentrate.gov.it · 2026 rules
• Minimum payment for the first year — €67
  agenziaentrate.gov.it · 2026 rules
• Share of the statutory rate that makes up the discount, per year — 50 % of the statutory rate
  agenziaentrate.gov.it · 2026 rules
• Statutory interest rate from 1 January 2026 — 1.6 %
  gazzettaufficiale.it · 2026 rules
• Ordinary cedolare secca rate on the annual rent — 21 %
  agenziaentrate.gov.it · 2026 rules

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