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 a registration tax (equal to 2% of the annual rent multiplied by the annual instalments, which is to be paid 50% by each party) and a stamp duty equal to 16 euros every 4 pages or, in any event, every 100 lines (to be paid by the tenant); - or a substitute regime at the option of the landlord, the so-called "cedolare secca", which currently provides for the payment of a flat rate tax, an exemption from registration tax and stamp duty, but also the waiver by the landlord to their right to annual increases in the rent. The flat rate tax is 21% if the agreement is the "freely negotiated", while is 10% if it is the "at an agreed rent".
If your landlord decides to use the “cedolare secca” taxation regime, you will have it notified in your tenancy agreement.



Students who earn an income in Italy and intend to file a tax return (the 730 Form or the “Unico”, unified tax return, Form) may obtain tax deductions for the rents they have paid if their overall income is below a certain threshold set by the law. These deductions will be significantly higher if they have signed a "fixed rent" agreemen.