In short
Every residential lease in Italy that runs for more than 30 days in a year must be registered with the Agenzia delle Entrate, whatever the rent, within 30 days of signing (or of the start date, if earlier). Either the landlord or the tenant can file, and both are jointly liable for the tax. In the ordinary regime the registration tax is 2% of the annual rent times the number of years, with a €67 minimum for the first year, plus stamp duty; the flat-tax option removes both. An unregistered written lease puts the landlord at risk under Law 431/1998.
Who must register, and by when
The Agenzia states that registration is compulsory “whatever the amount of the agreed rent” if the lease lasts more than 30 days in total in the year, or if it is made by notarial deed or authenticated private deed. The 30 days run from the date the contract is signed or from its start date, whichever is earlier.
Either party may do it: “both the tenant (conduttore) and the owner (locatore)”. Both are jointly liable (in solido) for the whole amount due. Law 431/1998, art. 13, however, puts the duty on the landlord: he must register within a peremptory 30 days and, within the following 60 days, give documented notice of registration to the tenant and to the condominium administrator. If the landlord does not register, art. 13(6) allows the tenant to go to court to have the lease brought back to the terms of the law, and the judge then sets a rent that cannot exceed the minimum value of the local agreement. A landlord who skips registration therefore does not just risk a penalty from the tax office; he can lose control of the rent.
Leases of 30 days or less between the same parties in the year need no registration.
How to register
The Agenzia lists three routes:
- Online. Through the Agenzia’s electronic services with the “RLI web” application, which both files the lease and collects the registration tax and stamp duty, or with the free RLI software. This route is mandatory for estate agents and for owners of ten or more properties, optional for everyone else who has access to the services.
- At an office of the Agenzia, by filling in the RLI form. You must book an appointment first.
- Through an authorised intermediary or a delegate: professionals, trade associations, tax-assistance centres and similar.
New leases must contain a clause stating that the tenant received the information and the documentation on the building’s energy performance certificate (APE); a copy of the certificate must also be attached to the contract, except for leases of single units.
What it costs
| Item | Amount |
|---|---|
| Registration tax, residential | 2% of the annual rent multiplied by the number of years |
| Minimum for the first year | €67 |
| Stamp duty (imposta di bollo) | €16 per four pages of the contract and in any case per 100 lines, for each copy to be registered |
| Agreed-rent contract in a high-demand municipality | tax base reduced by 30% (70% of the annual rent counts) |
| Termination, or assignment without price | €67 fixed |
| Assignment with a price | 2% of the price, minimum €67 |
| Deposit paid by the tenant | no registration tax |
Calculations with these official rates: on a rent of €900 a month, the annual rent is €10,800, so one year of registration tax is 2% = €216. For a four-year lease paid in a single sum, the base is €43,200 and the tax is 2% = €864, before the discount. A contract of eight pages carries stamp duty of 2 × €16 = €32 per copy filed.
For multi-year leases you may either pay the tax for the whole term at registration or pay year by year, within 30 days of the end of the previous year. Whoever pays for the whole term gets a deduction equal to half the legal interest rate multiplied by the number of years; the legal rate is set annually by decree and is not given here. If the lease ends early after the whole term has been paid, the tax for the later years is refunded. A reduction of the rent only, registered on its own, is exempt from registration tax and stamp duty.
After registration
- Extension (proroga). It must always be notified to the Agenzia, and the tax paid within 30 days of the expiry of the contract, taking into account any rent adjustment. The flat-tax option must be confirmed at the same time.
- Early termination (risoluzione). Tax of €67 within 30 days, or nothing if all landlords chose the flat tax, though the termination must still be reported.
- Assignment (cessione). Reported and taxed as in the table.
- Rent changes. The Agenzia explains how to notify a renegotiated rent. Notifying a reduction is optional.
For the tax choices, see the flat tax on rent. The contract types themselves are in 4+4 and 3+2 leases.
Which professional to consult
Because the online service needs electronic credentials, many landlords and tenants use an authorised intermediary: an accountant, a trade association or a tax-assistance centre. A real estate agent who handles the letting must in any case use the online route. Where the lease involves works or doubts about the property’s legal status, a surveyor can assess the documents first. Payotte does not recommend individuals.
Frequently asked questions
Can the tenant register the lease without the landlord?
Yes. The Agenzia says either party may register, and both are jointly liable for the tax.
What if I register late?
The online system calculates the penalties and interest for delay. The exact amounts depend on the length of the delay; ask the Agenzia or an intermediary.
Is a one-month holiday let registered?
No. Residential contracts that do not exceed 30 days a year between the same parties need no registration.
Do I pay registration tax with the flat tax?
No. With the cedolare secca the registration tax and stamp duty are not due, but the lease is still filed.
Does the tenant pay tax on the deposit?
No registration tax is due on a deposit paid by the tenant.
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
- Agenzia delle Entrate, Come registrare un contratto di locazione - regime ordinario (consulted 19 October 2026)
- Agenzia delle Entrate, Modello RLI - che cos'è (updated 20 October 2025) (consulted 19 October 2026)
- Agenzia delle Entrate, Modello RLI - quanto si paga (consulted 19 October 2026)
- Agenzia delle Entrate, Risoluzione, cessione e proroga dei contratti (consulted 19 October 2026)
- Agenzia delle Entrate, Modello RLI - domande frequenti (consulted 19 October 2026)
- Legge 9 dicembre 1998, n. 431, art. 13 (patti contrari alla legge) (consulted 19 October 2026)