In short
An Italian home lease does not simply lapse at the end of its term. A 4+4 or 3+2 contract is renewed or extended unless the right side sends a registered letter at least six months before expiry, and, at the second expiry, the other side has 60 days to answer. If nobody writes, the contract renews on the same terms. A tenant may withdraw earlier for serious reasons with six months’ notice; a landlord may refuse renewal at the first expiry only on the grounds the law lists. Ending the lease also triggers a notification to the tax office.
The calendar for a 4+4 contract
Art. 2(1) of Law 431/1998 sets out three moments.
- First expiry (end of year four). The contract renews for four more years, unless the landlord uses one of the art. 3 grounds (own or family use, works, sale and the others) with at least six months’ notice that states the ground. Without such a ground, the landlord cannot decline renewal.
- Second expiry (end of year eight). Each party may start the procedure for renewal on new terms or for non-renewal. The letter goes by registered post at least six months before expiry. The other party must reply by registered letter within sixty days of receiving it. If there is no reply or no agreement, the contract ends on the expiry date.
- No letter at all. The contract is renewed tacitly on the same terms.
The letter should say clearly what is proposed: new rent, or end of the lease.
The calendar for a 3+2 contract
Art. 2(5): the contract runs for at least three years. At the first expiry, absent agreement on renewal, it is extended by right for two years, unless the landlord is using the art. 3 grounds. At the end of the two-year extension, each party may start the renewal or non-renewal procedure by registered letter at least six months before expiry. If no letter is sent, the contract renews tacitly on the same terms; the 2019 interpretive provision (D.L. 34/2019, art. 19-bis) reads this as renewal for a further two years at each expiry.
To work out the latest date for a letter, count back six months from the expiry date. For a contract expiring on 31 August the letter must reach the other side by 28 February (a calculation, not a rule stated in the law). Leave margin: the law speaks of notice that is sent at least six months before, and the other side’s 60 days run from receipt.
When the landlord refuses renewal
The notice must name the ground; without it the notice is void (art. 3(2)). If the ground is works or demolition, the landlord must hold the building permit or authorisation as a condition for starting the action to recover the home, and the tenant has a right of pre-emption if the home is let again afterwards. If the ground is sale, the tenant has a right of pre-emption under arts. 38-39 of Law 392/1978. If the landlord abuses the power, the compensation is at least 36 months of the last rent, and reinstatement is possible if he does not use the home as announced within 12 months. The details are in tenant and landlord rights.
When the tenant leaves early
Art. 3(6): where serious reasons (gravi motivi) exist, the tenant may withdraw at any time by notifying the landlord with six months’ notice. The law gives no list. Clauses allowing other forms of withdrawal depend on the contract, and the sources read for this guide do not address them.
For student leases, the 2017 decree allows the tenant to notify non-renewal at least one month and not more than three months before the first expiry. For transitional leases (up to 18 months), the lease runs to its stated end; the joint conciliation commission can examine whether the temporary need persists. See transitional and student leases.
Ending by default
A tenant who does not pay the rent twenty days after the due date, or who leaves unpaid charges above two months’ rent, gives the landlord a ground for termination (Law 392/1978, art. 5). The court process that follows is not described here.
Tax steps when a lease ends or is extended
The Agenzia delle Entrate lists the following, all with a 30-day clock:
- Early termination (risoluzione): pay a fixed registration tax of €67 within 30 days, online or with form F24; with F24 you must also report it to the office that registered the lease. If all landlords chose the flat tax, no tax is due but the termination must still be reported.
- Extension (proroga): always notify the Agenzia and pay the registration tax within 30 days of expiry, including any rent adjustment (ISTAT, for example); confirm the flat-tax option at the same time, within the same 30 days.
- Refund: if registration tax was paid for the whole term and the lease ends early, the tax for the years after the termination is refunded.
- Renegotiation: a rent change agreed by both sides can be notified.
Details of these filings are in registering a rental contract and the flat tax guide.
What it costs
The statutes read set no fee for sending a notice. The costs are the registered letter, the €67 termination tax (or nothing under the flat tax) and, where relevant, the tax on an extension. As a calculation, an early exit from a lease whose registration tax was paid annually costs €67 for the termination; if the tax was paid for the whole term, the unused years are refunded.
Which professional to consult
A late or poorly worded letter changes the outcome, so the notice is worth having checked by a lawyer or by an owners’ or tenants’ organisation. A real estate agent can explain local practice at handover, and an accountant or tax-assistance centre with the Agenzia filings. Payotte lists no individual.
Frequently asked questions
How much notice must a tenant give?
For serious reasons under art. 3(6), six months. For non-renewal at expiry of a 4+4 or 3+2, the registered letter goes at least six months before. Student leases use one to three months.
Does an email count as notice?
The law requires a registered letter (lettera raccomandata) for the renewal and non-renewal procedures; the texts read do not mention email.
What happens if neither side writes?
The contract renews tacitly on the same terms.
Does a landlord need a reason to end a 4+4 at year four?
Yes, one of the grounds in art. 3, named in the notice.
Do I owe tax when I end a lease early?
A fixed €67 within 30 days, or nothing under the flat tax if all landlords opted for it, with the termination reported either way.
General information drawn from the official sources cited and dated on this page. It is not legal, tax or financial advice: for your own situation, ask a licensed professional.
More guides on renting
Sources
- Legge 9 dicembre 1998, n. 431, art. 2 (modalità di stipula e di rinnovo) (consulted 19 October 2026)
- Legge 431/1998, art. 3 (disdetta del contratto da parte del locatore) (consulted 19 October 2026)
- Gazzetta Ufficiale, decreto 16 gennaio 2017, artt. 2 e 3 (consulted 19 October 2026)
- Agenzia delle Entrate, Risoluzione, cessione e proroga dei contratti (consulted 19 October 2026)
- Agenzia delle Entrate, Modello RLI - quanto si paga (consulted 19 October 2026)
- Agenzia delle Entrate, Modello RLI - Cedolare secca (updated 29 May 2026) (consulted 19 October 2026)