Italy – Property Letting

How does the property letting process work in Italy?

Italy’s residential rental sector operates under a nationally prescribed legal structure — principally Law 431/1998 — that defines which contract types are permissible, sets minimum lease durations, and makes registration with the tax authority compulsory. In contrast to many common-law jurisdictions where an informal verbal agreement can still carry legal force, Italian landlords are required to formalise every arrangement in writing: oral or informal lease arrangements no longer hold legal validity, and all terms must be documented, signed by both parties, and compliant with statutory caps and conditions, however brief the rental period.

Landlords generally identify prospective tenants through local estate agencies (agenzie immobiliari), property listing platforms such as Idealista or Immobiliare.it, or via personal contacts. Italy has no centralised public tenancy register comparable to those in Germany or the Netherlands, but landlords do have strict notification obligations to both the national tax authority and, in most situations, local police.

Once a suitable tenant has been identified, the landlord must select the legally correct contract type, follow official templates where these are prescribed, and execute the agreement in writing. The landlord is then responsible for registering a copy of the lease with the Agenzia delle Entrate within 30 days of the signing date. A stamped and officially registered copy of the agreement must subsequently be handed to the tenant. Registration costs are customarily divided between landlord and tenant.

Within 48 hours of the tenant taking occupation, the landlord must complete and submit a comunicazione cessione fabbricato — the occupancy declaration form — to the local police station, including the names and identity document copies of every person residing at the property. This duty applies to all rental categories and is actively enforced by authorities.

Any tenancy agreement in Italy must clearly specify the rent amount, contract duration, commencement and expiry dates, deposit terms, utility arrangements, and the conditions under which the deposit will be returned. Rent is freely negotiated between the contracting parties; however, once set, the annual rental figure stated in the lease must remain constant throughout the entire term. This means a four-year tenancy carries the same monthly rent from the first month to the last. Annual cost-of-living adjustments may be built in if both parties expressly agree to them in the contract — but only where the landlord has not elected to use the flat-rate tax regime.

What types of rental arrangements are available in Italy — long-term, short-term, and holiday lets?

Italy offers two principal short-term rental formats and two long-term residential contract types. Each carries its own legal obligations, tax treatment, and compliance requirements. Selecting the wrong contract type is a significant risk, since an incorrectly classified agreement may automatically convert into a long-term lease by operation of law.

The 4+4 contract (contratto a canone libero) represents the standard long-term residential tenancy and is the most widely used arrangement across the country. The initial fixed term lasts four years, after which the tenancy may continue for a further four-year period. The landlord is free to set the rent at whatever level they choose, but they commit to the same tenant for up to eight years in total. The landlord’s ability to refuse renewal after the first four years is extremely limited — typically restricted to situations such as the landlord needing to occupy the property personally and having no other suitable alternative in the same municipality. If neither party moves to terminate the agreement, it renews automatically on identical terms and at the same rent.

The 3+2 contract (canone concordato) is a regulated-rent arrangement under Law 431/1998 that sets both the contractual terms and rent levels by reference to local agreements reached between the most representative landlord and tenant organisations. The landlord accepts a below-market rent in exchange for tax advantages and a marginally shorter overall duration than the standard 4+4 model.

Transitory (short-term) contracts are designed for genuinely temporary circumstances. The agreed duration must fall between one and eighteen months and must be clearly stated in the agreement. These contracts must follow official templates prescribed by the Ministry of Infrastructure and Transport; if they are improperly drafted or used inappropriately, they risk automatic reclassification as a 4+4 long-term tenancy. Student rental contracts, available exclusively in recognised university towns, may run from six to thirty-six months.

Holiday and short-term tourist lettings — the category encompassing platforms such as Airbnb and Booking.com — are governed by a distinct regulatory framework that has been substantially tightened in recent years. Short-term rentals cover residential lettings of up to thirty days, typically to tourists, and they are now subject to both national rules and increasingly stringent local requirements. A comprehensive national framework came into effect on 1 January 2025, built around a compulsory National Identification Code (CIN) system. Every property offered for short-term rental must obtain a unique CIN via the Ministry of Tourism’s official online platform, and this code must be displayed prominently both in all advertising and physically at the property entrance.

Local rules differ considerably from city to city. Major tourist destinations including Rome, Venice, Florence, Milan, and Naples have introduced measures that go well beyond the national baseline. These may include stricter licensing conditions, additional municipal registration procedures, and specialist local permits. Venice requires in-person guest check-ins and has capped the number of nights individual properties may be let each year. Milan bans key lockboxes in publicly accessible areas and mandates detailed guest registration. Florence has restricted the issuance of new short-term rental permits in designated parts of its historic centre.

What rental income can landlords expect in Italy, and how are rates set?

Achievable rents in Italy depend considerably on which contract type applies. Under the free-market 4+4 arrangement, the rent is determined entirely by negotiation between the parties. Under the canone concordato (3+2 contract), the maximum permissible rent is established by reference to locally negotiated tables drawn up by landlord and tenant associations, and the agreed figure must not exceed the applicable cap.

As of October 2025, average rental prices across Italy stand at approximately €14.6 per square metre, though this national average conceals substantial variation between regions and localities. Milan and Rome consistently post the highest residential rents, while the southern regions and rural areas remain considerably more affordable. Landlords exploring the holiday let segment should note that tourist cities and coastal resorts can produce strong short-term yields — but these markets now attract greater regulatory scrutiny and, in some areas, additional municipal taxation.

New price controls allowing local authorities to cap rents in high-demand zones — linked to locally agreed reference values (canone concordato) and periodically revised indices — are being extended to more areas. Landlords operating under canone concordato contracts should always consult the most current local rent tables (tabelle dei canoni convenzionati), which are negotiated between landlord and tenant associations and lodged with city authorities or chambers of commerce. These figures are revised periodically and differ by municipality, so it is important to check the most recent values with your local comune or the relevant landlord association.

The Italian national land registry, the Agenzia delle Entrate, publishes indicative property values across Italy. While these serve as useful reference points, they do not constitute legally enforceable price ceilings under free-market tenancies. A local property professional or legal adviser should always be consulted for up-to-date market figures in your specific location.

Do landlords need to provide a furnished or unfurnished property in Italy?

Italian law imposes no blanket requirement for landlords to furnish a residential property before letting it. In practice, however, short-term contracts typically come with furnished accommodation, while long-term residential lets are conventionally offered unfurnished. This distinction reflects deep-rooted market conventions and tenant expectations rather than an explicit legal rule.

In the long-term rental market, tenants usually expect an empty property and will supply their own furniture and appliances. For short-term and tourist rentals, a fully equipped and furnished unit — including bedding, crockery, and white goods — is the standard that guests anticipate. Offering a poorly equipped property in the holiday let market is likely to suppress both occupancy rates and the achievable nightly rate, regardless of whether any minimum legal standard has been met.

Whether a property is furnished has more practical implications for compliance than it does for tax classification. Landlords must supply a detailed inventory and disclose any known defects, the property’s energy performance rating, and details of any recent renovation works. At the commencement of any tenancy, landlord and tenant should conduct a joint inspection of the property against a written checklist, which both parties sign. Normal wear and tear may not be attributed to the tenant as chargeable damage, but drawing the line between ordinary use and careless treatment can be contentious. Completing thorough documentation at both move-in and move-out — and signing it jointly — is the most effective way to protect both parties.

Furnished properties offered for tourist or short-term letting are also subject to specific safety equipment obligations. From November 2024, the Ministry of Tourism made it compulsory to install gas and carbon monoxide detection devices and to keep a portable fire extinguisher on the premises. Landlords must also carry out regular checks of these devices and maintain certified maintenance records to demonstrate ongoing compliance.

Do you need a licence or registration to let a property in Italy?

The registration and authorisation requirements in Italy vary considerably depending on whether you are offering a long-term residential tenancy or a short-term holiday rental. Both categories involve formal registration obligations, but the short-term market now carries a substantially more complex compliance structure.

For all forms of residential letting, every lease — regardless of its duration — must be registered with the local office of the Agenzia delle Entrate within prescribed deadlines. This is a tax registration requirement rather than a property licence and applies equally to landlords who are resident in Italy and those based abroad.

For short-term and holiday lets, the requirements have been considerably expanded since 2024. You must notify the relevant local authority (Comune) and obtain a regional rental identification code (CIR). In addition, it is now mandatory to obtain a National Identification Code (CIN), which must be displayed at the property entrance and included in all promotional material. From 2 January 2025, all hosts are required to hold a CIN for every eligible listing.

Short-term letting is further subject to restrictions on the number of properties that may be let on this basis, mandatory tourist licences in certain areas, and municipality-level controls in high-pressure urban locations. Some cities have gone further still: Florence has introduced an outright prohibition on new short-term rental licences within its UNESCO-designated historic centre, reserving available housing stock for long-term tenants and key workers. Landlords should always verify current requirements directly with their local comune and the Ministry of Tourism, as regulation in this sector continues to evolve rapidly.

Non-resident landlords must comply fully with Italian law in all respects, regardless of the provisions of any applicable double-taxation treaty. Foreign property owners cannot sidestep local registration requirements by operating their bookings from outside the country.

How do you obtain a landlord licence or register as a landlord in Italy?

The registration procedure differs according to rental type. The following sets out the step-by-step process for both long-term residential and short-term holiday letting.

Registering a long-term residential lease

1. Draft and sign the contract — Prepare a written agreement that complies with Italian law. For canone concordato or transitory contracts, use the official templates published by the Ministry of Infrastructure and Transport. Seek legal advice to confirm that the contract type is appropriate to your specific circumstances.
2. Assemble the necessary documents — You will need: the signed lease (at least two original copies), the tax identification codes (codice fiscale) of both parties, the property’s energy performance certificate (APE), and the required revenue stamps (marca da bollo).
3. Register the contract with the Agenzia delle Entrate — Registration must take place within 30 days of the signing date. Registration tax is set at 2% of the annual rent, subject to a minimum of €67 (as of 2024). Stamp duty (marca da bollo) amounts to €32 for a contract of no more than four pages or one hundred lines (€16 per copy, with a minimum of two copies required). Contracts exceeding these limits attract higher stamp duty. Registration may be completed online via the Agenzia delle Entrate’s RLI portal, through a CAF (tax assistance centre), or with assistance from a notary or accountant.
4. Issue the registered contract to the tenant — A copy bearing official registration markings must be delivered to the tenant.
5. File the occupancy declaration — Within 48 hours of the tenant’s arrival at the property, the landlord must submit a comunicazione cessione fabbricato to the local police station, including the full names and copies of the identity documents of all occupants.

Registering a short-term or holiday let

1. Obtain your regional CIR code — Contact your local municipality (Comune) to notify them of the letting activity and obtain a regional rental identification code (CIR). The specific procedure and required forms differ by region; check with your local comune for current requirements.
2. Apply for the national CIN — Register your property on the Ministry of Tourism’s database using SPID or CIE (Italy’s digital identity credentials) to generate your CIN. Once issued, display this code in all online and offline advertising as well as at the property entrance. The portal is administered by the Ministry of Tourism (BDSR database).
3. Install mandatory safety equipment — Properties must be equipped with gas and carbon monoxide detectors, portable fire extinguishers, and must hold valid compliance certificates for heating and electrical installations, as required since November 2024.
4. Register guests upon arrival — Within 24 hours of guests arriving, their details must be registered with the local police authority (Questura). This is done via the online Alloggiatiweb system, for which you will need an access code card.
5. Collect and remit tourist tax where it applies — Certain municipalities levy a tourist tax (Tassa di Soggiorno) which landlords are responsible for collecting and remitting to the local authority. In municipalities that have enrolled in Airbnb’s tourist tax programme, Airbnb may collect and pay this tax on behalf of the host.
6. Meet tax obligations — Report rental income through the Agenzia delle Entrate’s annual tax return process. Where the letting is arranged through an online platform, the platform is required to withhold tax at source and report directly to the revenue authority.

Fees and procedures are subject to change. Always verify current requirements directly with the Agenzia delle Entrate and your local comune before proceeding.

What are the rules around deposits in Italy?

The security deposit that a landlord may demand is legally capped at a maximum of three months’ rent (as of 2025). In practice, most landlords request the equivalent of two to three months’ rent. Unlike the deposit protection arrangements found in the United Kingdom, Ireland, or Australia — where deposits must be lodged with an approved third-party scheme — Italy has no equivalent mandatory custodial system. The deposit is retained directly by the landlord throughout the tenancy.

This means tenants have limited formal institutional recourse if a landlord unreasonably withholds the deposit at the end of a tenancy. Disputes over deposit returns are relatively common in Italy, and both landlords and tenants are strongly advised to conduct a thorough joint inspection at the beginning and end of the letting period, supported by a comprehensive written inventory signed by both parties.

Ordinary wear and tear is not recoverable from the tenant’s deposit. Deductions may only be made for damage that clearly exceeds what one would expect from normal, reasonable use of the property. If a dispute cannot be resolved between the parties, it will generally be referred to a local conciliation board or, if that fails, litigated through the civil courts — where landlords who have acted improperly or overcharged tend to face unfavourable outcomes. Upon completion of a final move-out inspection with no damage recorded, the deposit should be returned to the tenant promptly. Where utilities are not included in the rent, landlords sometimes hold the deposit briefly to cover outstanding bills, returning any balance to the tenant without delay.

Always confirm the current legal cap on deposits and any locally applicable variations with a qualified Italian solicitor or the Agenzia delle Entrate, as the rules may be updated.

Who is responsible for maintenance and repairs in Italy?

Italian law draws a clear distinction between ordinary (routine) maintenance and extraordinary (structural or major) maintenance. The landlord bears responsibility for extraordinary works — structural repairs, roof maintenance, façade restoration, and repairs to shared infrastructure such as plumbing networks and central heating plant. The tenant is responsible for day-to-day upkeep: replacing light fittings, attending to minor plumbing issues, and maintaining the property in a clean and orderly condition.

This division of responsibility broadly mirrors the approach taken in other major European rental markets such as France and Germany, where landlords must deliver and keep the property in a habitable state while tenants manage routine maintenance. Unlike certain common-law frameworks where a statutory repairing standard for landlords applies by default, Italian law places considerable emphasis on how responsibilities are framed in the lease agreement itself, making a carefully drafted contract especially important.

Tenants have an enforceable right to occupy a property that is in sound condition — there must be no significant defects that materially impair the property’s agreed use. For residential tenancies, this means the property must be fit to live in, with functioning access to water and electricity and compliance with applicable safety standards.

When extensive repair works are necessary, the tenant must allow the landlord access to carry them out. However, if the works extend beyond twenty days, the tenant is entitled to a proportionate reduction in rent for the period of disruption. In such circumstances, seeking qualified legal guidance is recommended. A landlord who neglects required repairs risks facing rent reduction claims or, in serious cases, the tenant exercising a right to terminate the lease early.

For furnished properties offered as holiday or short-term lets, the landlord is fully responsible for the condition and safety of all fittings, appliances, and furnishings, and must maintain valid safety certifications for gas and heating systems throughout the period of letting.

How are letting agents used in Italy, and what do they charge?

Estate and letting agencies (agenzie immobiliari) play a prominent role in the Italian rental market, particularly in urban centres and tourist areas where demand for quality properties is intense. Agents commonly offer a spectrum of services ranging from tenant identification and vetting, contract drafting, and viewing coordination, through to comprehensive property management — covering maintenance arrangements, guest reception for holiday lets, and tax reporting support.

Unlike the United Kingdom, where the Tenant Fees Act 2019 abolished letting agent fees charged to tenants, Italy has no equivalent nationwide prohibition. Agency fees are a recognised feature of the market and typically amount to approximately one month’s rent plus applicable tax per party (as of 2025). These costs can add meaningfully to the overall expense of establishing a tenancy and should be factored into financial planning from the outset. In Italy, the conventional practice is for the agency fee to be shared between landlord and tenant — with each paying around one month’s rent — though this is subject to negotiation and varies by agency and location.

For holiday let management, specialist short-term rental management companies now operate across most tourist regions of Italy, providing end-to-end services that include listing optimisation, guest communications, cleaning scheduling, and tax withholding compliance. Many owners of short-term rental properties rely on such managers to optimise lettings performance and ensure full regulatory compliance, with some companies also acting as tax substitutes on behalf of the landlord. Management fees for these full-service arrangements typically range from 15% to 30% of gross rental income, varying according to the scope of services provided and the property’s location.

There is currently no statutory ceiling on letting agent fees in Italy at the national level. Readers should confirm current market rates and any locally applicable fee structures with their regional consumer authority (AGCM) or a local property professional, as practices vary by region and are subject to change over time.

What taxes apply to rental income in Italy?

Italy’s framework for taxing rental income is among the more intricate in Europe, particularly for foreign nationals. Income generated by letting an Italian property is subject to Italian tax whether or not the owner resides in the country. Non-resident landlords cannot escape Italian tax obligations by administering their property from abroad.

There are two principal routes to taxation for residential lettings:

• Standard IRPEF (income tax): Rental income is aggregated with any other Italian-sourced income and charged at progressive rates running from 23% to 43% (as of 2025), depending on the landlord’s total taxable income. Certain deductions are available, including a flat deduction of 5% of gross rent to account for ordinary maintenance costs on long-term leases.
• Cedolare secca (flat tax): An elective simplified regime that replaces IRPEF with a single flat-rate charge. For long-term free-market leases (4+4 contracts), the rate is 21% (as of 2025). For regulated-rent agreements (canone concordato) in qualifying municipalities such as Milan, landlords benefit from a reduced flat rate of 10% and a 25% reduction in the local property tax (IMU).

The tax position for short-term lets changed materially from 2025. The 21% cedolare secca rate now applies exclusively to the first short-term rental property a landlord lets. Income from a second, third, or fourth property offered for holiday rental is taxed at 26%. The threshold at which short-term letting activity is reclassified as a commercial business has been set at four or more residential units; from the 2026 tax year, this threshold will fall to three units. Once classified as a business, the full range of commercial taxation applies, including IRPEF at progressive rates, VAT, and social security contributions (INPS).

Insurance premiums, agency fees, and rent that cannot be recovered remain deductible from taxable income, with clearer reporting requirements in force as of 2024. Deductions for structural, energy efficiency, or accessibility improvement works are also available, with enhanced reliefs for eco-friendly renovations.

Beyond income tax, property owners must pay IMU (the municipal property tax) on any property that does not serve as their primary residence. Tourist tax (Tassa di Soggiorno) obligations arise in municipalities that levy it. For non-resident landlords, Italy’s double-taxation treaties may provide relief on income that has already been taxed in Italy — but professional advice is essential, as treaty terms differ. Consult the Agenzia delle Entrate and a qualified Italian tax adviser for current rates and for guidance tailored to your specific situation.

What are the rules around ending a tenancy or evicting a tenant in Italy?

Italy is widely regarded as one of the most tenant-protective rental markets on the continent — more protective than Ireland, Portugal, or most German states, and considerably more so than the majority of common-law frameworks. Italian tenancy law is firmly weighted in favour of the occupier. Landlords have very restricted grounds for terminating a lease early or declining renewal, and obtaining a court-ordered eviction is notoriously slow.

Early termination by the landlord before the end of the four-year term is not permitted unless the tenant consents. The tenant, by contrast, may end the lease at any time by giving the notice period stipulated in the contract. In practice, this is typically six months’ written notice delivered by registered post (lettera raccomandata).

At the conclusion of the first four-year period, the landlord’s ability to refuse renewal is very narrowly circumscribed — for instance, only where the landlord must personally occupy the property and has no other suitable alternative in the same municipality. In the absence of a valid termination by either party, the tenancy renews automatically for a further four years on exactly the same terms, including the same rent. This means that landlords should think carefully before entering a long-term lease, as they may effectively be locked in with the same tenant and rent for up to eight years.

Ending a tenancy in Italy is legally intricate and practically slow. A lease can reach its natural expiry provided the appropriate notice has been given — customarily a minimum of six months — at which point the landlord must return the deposit to the tenant. Eviction proceedings initiated for non-payment of rent or other contractual breaches require a court order, and in practice cases can drag on for several years, particularly in major cities where courts face significant backlogs. Landlords considering investment in the Italian market should take this risk seriously when formulating their plans.

Unlawful eviction — for example, cutting off utilities, changing locks, or otherwise pressuring a tenant to vacate without a court order — attracts severe penalties, potentially including criminal liability in more serious cases. Any landlord wishing to bring a tenancy to an end should obtain legal advice from a qualified Italian lawyer before taking any action.

What should expat landlords know about managing property remotely in Italy?

Running an Italian rental property from another country is entirely lawful but introduces a significant additional layer of practical and administrative complexity. Non-resident landlords must comply fully with Italian law in every respect, regardless of what any applicable double-taxation treaty may provide. Engaging a bilingual tax adviser with expertise in both Italian and international systems is strongly recommended for anyone in this position.

The single most important practical step for a non-resident landlord is to appoint a reliable local representative in Italy. A formal power of attorney (procura) may be granted to a property manager, solicitor, or accountant, authorising them to execute documents, register leases, liaise with authorities, and handle day-to-day matters on your behalf. This document must be formally drawn up — and in many contexts notarised — to carry legal weight within Italy.

On the tax side, agents and platforms involved in letting Italian real estate are generally required to withhold tax on rental payments made to landlords from income collected from tenants. For short-term rentals booked through platforms such as Airbnb, the responsibility for collecting and remitting taxes has shifted from property owners to rental intermediaries since the implementation of Law 96/2017. These platforms must withhold 21% of gross rental income and pay it over directly to the Agenzia delle Entrate. Non-resident landlords should keep thorough records of all amounts withheld and claim credit for them when filing their Italian tax return.

There are no specific restrictions preventing non-residents from transferring rental income out of Italy once it has been declared and Italian tax obligations fulfilled. However, foreign exchange reporting requirements may apply in your country of residence when receiving income from abroad — seek advice from a tax professional both in Italy and in your home country. Non-resident landlords should also ensure that their Italian tax identification number (codice fiscale) remains valid and current, as it is required for all official transactions and filings. If you do not already have one, it can be obtained either through an Italian consulate or embassy in your home country or directly from an Agenzia delle Entrate office in Italy.

For holiday let landlords managing from abroad, the guest registration obligation via the Alloggiatiweb system and the requirements around in-person check-ins — noting that Italy introduced a nationwide restriction on remote self-check-ins in late 2024, though a court ruling in May 2025 has begun to relax these requirements by permitting remote check-ins again under certain conditions — mean that having a local property manager or trusted representative on the ground is close to essential for practical compliance.

Frequently Asked Questions

Can a non-resident own and let property in Italy?

Yes. There are no restrictions preventing foreign nationals from owning or renting out residential property in Italy. Non-resident landlords are bound by exactly the same legal obligations as Italian residents — including compulsory lease registration, tax reporting, and, for short-term lets, the CIN registration system. Rental income arising from Italian property is taxable in Italy regardless of where the owner is based (as of 2025). Always consult the Agenzia delle Entrate and a qualified Italian tax adviser for current requirements.

Do I need a local agent to let my property in Italy?

There is no legal obligation to appoint a letting agent for long-term residential tenancies. That said, for non-resident landlords or those unfamiliar with Italian administrative requirements, engaging a local agent or property manager is highly advisable. For short-term holiday lets, the guest registration obligations, tourist tax collection duties, and rules around in-person check-ins make local representation close to a practical necessity.

What is the minimum rental contract length in Italy?

For standard residential tenancies, the legally prescribed minimum term is four years (the 4+4 contract), as established by Law 431/1998. Shorter contracts are only valid for specific, documented temporary needs (transitory contracts: 1–18 months) or for students in recognised university towns (6–36 months). Tourist contracts for holiday lets may cover any duration, including just a few days. Using a short-term contract format for what is genuinely a long-term letting risks the agreement being reclassified as a 4+4 tenancy by law.

How much deposit can I charge a tenant in Italy?

The security deposit is legally capped at three months’ rent (as of 2025). Most landlords in practice charge between two and three months. Italy has no mandatory third-party deposit protection scheme — in contrast to, for example, the UK or Ireland — meaning the deposit is held directly by the landlord. Comprehensive written inventories completed and signed jointly at the start and end of the tenancy are essential for protecting both parties.

What is the CIN code and do I need one?

The CIN (Codice Identificativo Nazionale — National Identification Code) is a mandatory national registration code required for all short-term and holiday rental properties in Italy. It has been compulsory for all eligible listings from 2 January 2025. The code is issued through the Ministry of Tourism’s BDSR online portal using Italian digital identity credentials (SPID or CIE). It must be displayed at the property entrance and in all advertising material. Penalties for non-compliance range from €800 to €8,000. Long-term residential leases (4+4 and 3+2 contracts) do not require a CIN.

How is rental income taxed for a non-resident landlord in Italy?

Rental income derived from Italian property is taxed in Italy for all landlords, irrespective of where they reside. Non-residents may opt for the cedolare secca flat tax: 21% for a long-term free-market lease or the first short-term rental property; 26% for a second through fourth short-term let property (as of 2025). Where the flat tax is not elected, income is subject to standard IRPEF progressive rates of 23%–43%. Double-taxation treaties between Italy and your country of residence may entitle you to credit for Italian tax already paid. Consult both the Agenzia delle Entrate and a tax adviser in your country of residence for guidance tailored to your circumstances.

How difficult is it to evict a tenant in Italy?

Eviction in Italy is both legally demanding and practically slow. A landlord’s ability to terminate a lease early or decline renewal is extremely limited — generally confined to situations where the landlord must personally occupy the property and has no other suitable alternative in the same municipality. Court-ordered eviction proceedings for non-payment or contractual breach can take several years to conclude, particularly in major cities where court lists are heavily loaded. Italy is consistently regarded as one of the most tenant-friendly rental markets in Europe. Legal advice from a qualified Italian lawyer should always be obtained before attempting to end a tenancy or initiate eviction proceedings.

Do I need a codice fiscale (tax number) to let property in Italy?

Yes. A codice fiscale is a prerequisite for all formal transactions in Italy, including registering a lease with the Agenzia delle Entrate, obtaining a CIN, and submitting tax declarations. Non-residents may apply for a codice fiscale at an Italian consulate or embassy in their home country, or in person at an Agenzia delle Entrate office in Italy. Obtaining one should be among the very first administrative steps taken by any foreign property owner in the country.