Rents: Taxation upon tenancy contracts

As regards the taxation for the registration of the contract, the owner can choose an ordinary regime - which applies to all lease agreements and consists of the payment of the stamp and registration taxes - or a substitute regime in which the payment of the “cedolare secca” ( flat- rate income tax on letting out a house or flat) which is 21% when it comes to free rent; 10% when the rent is regulated.
If your landlord decides to use the “cedolare secca” taxation regime, you will have it notified in your tenancy agreement.