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You let a home you own

Renting out a property

Understand lease registration, the flat rental tax (cedolare secca) and IMU, compare the flat tax with ordinary taxation, compute the registration tax and the IMU due, then register the lease, handle annual payments and renewals, declare the rent and pay the flat tax and IMU: 12 steps.

Start here: Registering an Italian lease and paying registration tax

Understand: lease registration, flat rental tax, IMU on buildings

  1. Step 1 of 12
    CourseFree44 min

    Registering an Italian lease and paying registration tax

    Every Italian lease must be registered within thirty days, whatever the rent. The course covers who registers and how, with the RLI form, the documents and stamp duty, the registration tax rates for each kind of property, the €67 minimum, the discount for paying the whole term up front, later years, extension and early termination, and what the cedolare secca removes. Worked to the cent.
  2. Step 2 of 12
    CourseFree39 min

    Letting property under the cedolare secca

    21 % on the annual rent and 10 % for canone concordato leases in the listed municipalities, who may opt in and with which tenants, and what the election costs. Then the RLI form, the registered letter, revocation, short lets at 21 and 26 % with the two-flat limit from 2026, and the calendar of balance and advances with the F24 codes. Rules for 2026.
  3. Step 3 of 12
    CourseFree40 min

    Paying IMU on buildings in Italy

    Who pays IMU and on what value: the cadastral income uplifted by 5 % and multiplied by the category coefficient, the reductions of the base, months and shares. Then the statutory rates and the municipality's margins, the exempt main residence and the luxury home with its 200 € deduction, the State's share on group D, and the instalments of 16 June and 16 December.

Compute: flat rental tax, ordinary taxation, registration tax, IMU

  1. Step 4 of 12
    CalculatorFree result

    Italian flat-rate rental tax (cedolare secca) — work out the amount due

    The cedolare secca is charged on the annual rent agreed in the lease, with no deductions: 21 % as a rule, 10 % for an agreed-rent (canone concordato) lease in the listed municipalities, and 26 % on a second property let short-term. Beyond two flats let short-term, the activity counts as a business and the regime no longer applies.
  2. Step 5 of 12
    CalculatorFree result

    Italian rental income under ordinary income tax — IRPEF on rent compared with the flat-rate tax

    Under the ordinary regime, the income from a let home is the annual rent less a 5 % standard reduction (25 % in central Venice and on Giudecca, Murano and Burano, 35 % for buildings of historic or artistic interest), if that is higher than the revalued cadastral income; otherwise it is the revalued cadastral income. With an agreed-rent lease in a high housing-pressure municipality, the income is cut by a further 30 %. The result is added to your other income and taxed at progressive IRPEF rates.
  3. Step 6 of 12
    CalculatorFree result

    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.
  4. Step 7 of 12
    CalculatorFree result

    Italian municipal property tax (IMU) on buildings — taxable base and amount due

    The IMU taxable base of a building is its cadastral income (rendita catastale) uplifted by 5 % and multiplied by the category coefficient — 160 for homes. The tax is that base times the municipal rate, or the statutory 0.86 % for other buildings when no municipal rate is entered. A main home is exempt, except in categories A/1, A/8 and A/9.

File: registration, subsequent obligations, income tax return

  1. Step 8 of 12
    FormFree30 min

    Registering an Italian lease (form RLI)

    Within 30 days of signing, online with the RLI application or at an office: who registers, which contracts are exempt, how to complete the F24 Elementi identificativi (tax code 1500) and what changes under the cedolare secca — guide, deadlines and worked example.
  2. Step 9 of 12
    FormFree20 min

    Later filings for an Italian lease: following years, extension, assignment, termination

    After registration, within 30 days: payment for the following year, extension, assignment and early termination, online with RLI or with form F24 Elementi identificativi (tax codes 1501-1504) and form RLI at the office, and what changes under the cedolare secca — guide, codes and worked example.
  3. Step 10 of 12
    FormFree45 min

    Italian 730 tax return (pre-filled and ordinary)

    By 30 September 2026 for 2025 income: who can use the 730, how to check and file the pre-filled return, the 730 without a withholding agent, refunds through payroll and the sections that stay on the Redditi PF form — guide, deadlines and worked example.

Pay: flat rental tax, IMU

  1. Step 11 of 12
    FormFree15 min

    Paying Italian cedolare secca rental tax with the F24

    Balance by 30 June, a 100% advance in one or two instalments by 30 June and 30 November, tax codes 1840, 1841 and 1842: how the cedolare secca balance and advance are worked out and when they are paid — guide, deadlines and worked example.
  2. Step 12 of 12
    FormFree20 min

    Paying Italian IMU property tax with the F24

    First instalment by 16 June, balance by 16 December, single payment possible in June: who pays, which rates to use for the advance, how to fill in the IMU section of the F24 and which tax codes to choose — guide, deadlines and worked example.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in Italian