Renting a home: what to know before you sign (termination, TARI, tax deductions)
On this page
What type of contract are you signing?When and how can you terminate the contract?Who pays the TARI and other costs?How much do you pay at the start?Who pays the IMU?Can you claim any deduction or tax relief?What changes with the flat-rate rental tax (cedolare secca)?What happens if you do not pay or the home is not vacated?Ordinary rental or short-term rental?In practiceFrequently asked questionsSourcesBefore you sign a rental you need to know four things: what type of contract you are signing, how and when you can terminate it, who pays the TARI and other costs, and how much you pay at the start. The contract decides almost everything, so read it carefully before you sign.
What type of contract are you signing?
The contract is the document that sets the term, rent and rules of the tenancy. For residential homes, Law 431 of 1998 provides for several types of contract, and each has different rules.
The open-market lease, known as 4+4 (4+4 open-market lease), lasts 4 years and renews for another 4, unless terminated with good reason. The agreed-rent lease, known as 3+2 (3+2 agreed-rent lease (canone concordato)), lasts 3 years and renews for 2, with rent within the local agreements of your municipality. The transitional contract is for documented needs and lasts from 1 to 18 months. The student contract lasts from 6 months to 3 years.
Check the exact type, the expiry date and the rent in the contract. If the type is not written down, ask the landlord to state it in writing before you sign. To understand the most common contract, read 4+4 contract: how it works.
When and how can you terminate the contract?
At the first expiry the landlord can terminate only for the reasons set out by law, for example personal use or use by a family member, sale or renovation. The landlord must give you 6 months' notice. At the second expiry termination is free, again with 6 months' notice.
As a tenant, you can leave before expiry for serious reasons, with 6 months' notice. The contract may set different conditions, so check it before you sign.
The date matters most. Mark the expiry and the notice deadline on your calendar, and send the notice in writing. For details, read Terminating the contract: deadlines.
Who pays the TARI and other costs?
The TARI, the waste tax, is paid by whoever occupies the property. If you live in the rented home, you pay it. Check with the Comune how your utility account is registered.
Condominium costs are divided according to their nature: some remain with the landlord, others pass to the tenant. The contract must tell you who pays what. For the practical split, read Costs between tenant and landlord: who pays what.
How much do you pay at the start?
At the start you pay the security deposit (deposit (deposito cauzionale)), that is the sum the landlord holds as a guarantee. By law it cannot exceed 3 monthly rents, and statutory interest accrues on the sum.
Example: rent of €800 a month. The maximum deposit is 3 × €800 = €2,400. If the landlord asks for more, you can challenge it.
The contract must then be registered within 30 days of signing. This is an obligation: an unregistered contract is void and carries penalties.
The registration tax is 2% of the annual rent, with a minimum of €67. Example: rent of €800 a month, that is €9,600 a year. 2% is €192. If the landlord chooses the flat-rate rental tax (cedolare secca), registration tax and stamp duty are not paid. For the procedure, read Registering a rental contract and Security deposit: how much and when it is returned.
Who pays the IMU?
The IMU, the municipal property tax, is paid by the landlord, not by you. You do not have to pay it on their behalf.
For agreed-rent contracts the landlord may be entitled to a 75% reduction of the IMU. This is not a discount for you, but it may affect the conditions they offer you. The law governing the IMU is Law 160 of 2019.
Can you claim any deduction or tax relief?
The most cited tax benefit concerns the landlord: the flat-rate rental tax (cedolare secca). It is a substitute tax on the rent, at 21%. For agreed-rent contracts in the eligible municipalities it is 10%. With the flat-rate tax, registration tax and stamp duty are not paid, but the rent stays fixed and the landlord gives up ISTAT inflation adjustments.
Example: annual rent of €9,600, flat-rate tax at 21%. The tax is €9,600 × 21% = €2,016.
For the tenant I cannot give you a general deduction percentage on rent, because it depends on your personal situation and the type of contract. Check the tax guides of the Agenzia delle Entrate or ask an accountant about your case.
What changes with the flat-rate rental tax (cedolare secca)?
With the flat-rate rental tax, the landlord pays a substitute tax on the rent instead of ordinary IRPEF. For you the rent to pay does not change, but the contract may have different clauses on increases.
If the contract is not under the flat-rate rental tax, the rent may rise over time according to the ISTAT index, but only if the contract provides for it. Check that the clause is written down, not implied.
What happens if you do not pay or the home is not vacated?
If you do not pay the rent, the landlord can request eviction for non-payment. If the contract expires and nobody renews it, the landlord can request eviction for expiry of the lease.
Eviction is not automatic: the judge must validate it, and you can object in the ways provided by law. If you have difficulty paying, speak to the landlord straight away and get an agreement in writing. For the steps, read Tenant who does not pay: what to do.
Ordinary rental or short-term rental?
A short-term rental lasts at most 30 days and is not registered. The flat-rate tax is 21% for the first unit let and 26% from the second to the fourth. Anyone renting in this way must display the CIN code in their adverts.
If your case is a rental of a few days, read Short-term rentals: 2026 rules before deciding. For a family looking for a home to live in, the open-market or agreed-rent contract is the most common route.
In practice
- Read the type of contract, the expiry and the rent before signing.
- Mark the termination date and the 6-month notice period on your calendar.
- Ask how the TARI is registered and which condominium costs remain your responsibility.
- Check that the contract is registered within 30 days of signing.
- Check that the deposit does not exceed 3 monthly rents.
Frequently asked questions
Who pays the TARI if I rent?
Usually whoever occupies the property, so you. Check with the Comune how your utility account is registered, because situations can vary.
Can I leave the home before the expiry?
Yes, but with notice. For serious reasons you must give 6 months' notice, unless the contract provides for different conditions. Leaving early without a reason provided for can lead to costs, so read the contract carefully.
Can I get my deposit back?
Yes, at the end of the contract, if there is no damage or costs to pay. The deposit cannot exceed 3 monthly rents. For the return rules, read Security deposit: how much and when it is returned.
Sources
In the same chapter
- Short-term rentals: 2026 rulesShort-term rentals last 30 days at most: flat-rate rental tax (cedolare secca) of 21% on the first flat, 26% from the second to the fourth, and the CIN code is mandatory.
- Rent to buy (affitto con riscatto)With rent to buy you pay rent and commit to buying later. Here is what you sign, how much deposit you pay and when the estate agent is entitled to their commission.
- Estate agency: how much it charges on sales and rentals, and when you payThe agency has no fixed fee: the commission is agreed in writing. For a sale it usually falls due when the preliminary contract (preliminare) is signed.
General information, not legal or tax advice: the law and the notice of sale prevail.
