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The short answer
Cedolare secca is a flat tax on rental income that an individual landlord in Italy can choose instead of ordinary income tax. For you as a tenant it means two things: while the option lasts, the landlord cannot raise the rent for inflation, including ISTAT updates, and the lease attracts no imposta di registro or stamp duty. The option only takes effect if the landlord tells you beforehand by registered letter (raccomandata). The lease must still be registered within 30 days.
What cedolare secca is
Italian landlords who are private individuals pay tax on rent. Under the ordinary system, rent is added to their income and taxed at their personal IRPEF rate, and the lease attracts registration tax and stamp duty. Cedolare secca replaces all of that with one flat rate. The Confedilizia summary of the rules lists what it replaces: IRPEF and the regional and municipal surcharges on that income, the imposta di registro (including on terminations and renewals) and the stamp duty on the contract. The standard rate is 21%. A reduced rate applies to certain regulated leases (canone concordato); the sheet we read gives an end date for it that is out of date, so check the current rate on the Agenzia delle Entrate site.
Only individuals can choose it, and only for leases outside a business or profession. A flat let by a company does not qualify.
What changes for you as the tenant
No inflation increases while the option lasts
This is the part that matters most. The landlord's right to ask for an update of the rent, including the annual ISTAT adjustment, is suspended for as long as the option runs. Confedilizia's sheet quotes the rule: "è sospesa, per un periodo corrispondente alla durata dell'opzione, la facoltà di chiedere l'aggiornamento del canone". The provisions are mandatory (inderogabili), so a clause in your lease saying otherwise does not override them.
Example: your lease allows an annual inflation update and the index rises 2%. On a €700 monthly rent, the update could otherwise take it to €714, an extra €168 a year. Under cedolare secca the landlord cannot apply that update while the option lasts.
No registration or stamp duty on the lease
Under the ordinary system a residential lease attracts registration tax, and many leases share it between landlord and tenant; your contract says how. Because cedolare secca replaces the imposta di registro and the stamp duty on the contract, there is nothing of that kind for you to share. Receipts for rent payments remain subject to stamp duty, the sheet notes.
The raccomandata you should receive
The option has no effect unless the landlord first tells the tenant by raccomandata, waiving the right to update the rent for the period of the option. Keep that letter with your lease. If your landlord says the lease is under cedolare secca but you never received the letter, ask for a copy. It is your proof that the rent is frozen against inflation updates.
Questions to ask before you sign a new lease
Cedolare secca is the landlord's choice, not yours, but it affects your costs, so ask about it at the viewing or before signing:
- Will the lease be under cedolare secca or the ordinary system? If ordinary, how is the registration tax shared?
- Does the contract include an annual inflation update, and when would it apply?
- Who will register the lease, and when will you receive the receipt?
- Will rent be paid by bank transfer, so you have a record of every payment?
Getting the answers in an email or message gives you something to point to later. If the landlord is unsure what regime they will choose, that is common; ask them to tell you once they decide, and to send the raccomandata if it is cedolare secca.
Registration still matters
Cedolare secca does not remove the duty to register the lease. The Agenzia delle Entrate's guide to the online RLI service says a lease must be registered within 30 days of signing, and that you can register it with the cedolare secca option. The system then calculates any registration and stamp duty due, which under cedolare secca on the contract is none. A registered lease is what you need for your residence registration, for permit renewals and for many benefits; see checking whether your lease is registered.
What to check first
- Ask the landlord in writing whether the lease is under cedolare secca or the ordinary system.
- If cedolare secca: ask for the raccomandata and keep it.
- Ask for the registration receipt and registration details.
- If a rent increase arrives, check whether the option was in force for that period before paying it.
- Remember the option can end: the landlord may return to the ordinary system for a later year, and inflation updates can then apply again under your lease.
For the rest of the lease, deposits and notice periods, see renting a flat in Italy. These are general points about tax rules, not tax advice; a CAF or tenants' union can look at your lease.
Where Pryme fits
Rent in Italy is usually paid by bank transfer from an Italian IBAN. If part of your budget comes from Nigeria, a Pryme account holds naira and euros, and Swap shows the rate and fee before you approve. See multicurrency accounts.
Questions people ask
Can my landlord increase rent with cedolare secca?
Not for inflation or ISTAT updates while the option lasts. The landlord's right to update the rent is suspended for the option period.
Does the tenant pay registration tax under cedolare secca?
No. Cedolare secca replaces the imposta di registro and stamp duty on the lease, so there is no registration tax to share.
How do I know if my lease is under cedolare secca?
The landlord must notify you by raccomandata before the option takes effect. Ask for a copy if you did not receive it.
Does a cedolare secca lease still need to be registered?
Yes. The Agenzia delle Entrate says leases must be registered within 30 days of signing, and the RLI service accepts the cedolare secca option.
Sources
- Confedilizia: scheda cedolare secca · accessed Oct 2026
- Agenzia delle Entrate: brochure on registering a lease online (RLI) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.