If I choose flat-rate, must I pay it for 4 years?

Yes, the choice is binding for 4 years. If you want to switch back to ordinary taxation before that, you must file an explicit waiver.

How much exactly do I pay with flat-rate tax?

Flat-rate rate: 10% (for rents €2,700/month) on 10% of gross annual rent. Example: rent €800/month = €9,600/year × 10% = €960 × 10% flat-rate = €96 flat-rate tax (then regional/municipal surcharges).

If I don't register the contract, what happens?

The contract is invalid. The tenant is unprotected, you have no insurance coverage. If there's a dispute, the judge won't recognize the unregistered rent. Always register it.

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Flat-rate tax: is it worth it? Calculation and declaration (2026)

If you rent out a house, you have two options: flat-rate tax (fixed rate 10-21%) or ordinary taxation on total income. Which is better? It depends on total income, region, rental value. This guide helps you choose and explains how to declare.

Authority

Agenzia delle Entrate

Time

2–3 ore

Updated

Apr 2026

What you need

✓Owner's tax code
✓Registered rental contract
✓Annual gross rental value
✓Last years IRPEF declaration
✓Property information (cadastral value, location)

Step-by-step procedure

Calculate income: flat-rate vs ordinary taxation

FLAT-RATE TAX: You pay a fixed tax on 10% of the annual gross rent (rate 21% if rent exceeds €2,700/month, 10% for lower rents). You don't include income in your overall declaration. ORDINARY TAXATION: Rental income is added to total income (salary + other income) and you pay progressive IRPEF rates (23% to 43%).

Flat-rate tax is beneficial if your total income is high (IRPEF rate >21%). If income is low (<€25,000), ordinary taxation is better.

Decide: flat-rate or ordinary taxation?

Flat-rate is beneficial if: high total income (>€50,000), marginal IRPEF rate >21%, small rent (<€10,000/year). Ordinary taxation is better if: low income, high rent, you want deductions (maintenance, taxes). Use the Revenue Agency simulator.

The choice is binding for 4 years (unless you renounce). Choose carefully.

If you choose flat-rate: register the contract

The rental contract MUST be registered with the Revenue Agency within 30 days of signing. Cost: ~€67-€100. Registration is mandatory for both flat-rate and ordinary taxation. If you don't register it, the contract is invalid.

You can register online through the Revenue Agency portal with SPID or delegate to an accountant.

Communicate the flat-rate choice

Within 30 days of contract registration, notify the Revenue Agency of your flat-rate choice (Form RW). If you don't notify, the contract is taxed ordinarily. Notification is online via SPID or through an accountant.

The 30-day deadline is very important. If you miss it, you lose the flat-rate benefit.

Declare in the annual tax return (730 or Redditi)

In your 730 or Redditi form, declare the rental income with flat-rate tax. You don't need to add maintenance expenses or other deductions (they are already considered in the flat-rate). You will pay the tax calculated by the system through IRPEF surcharges and local taxes.

Flat-rate tax is a simple choice for those who don't want to deal with deductions.

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Responsible authority

Authority

Agenzia delle Entrate

Phone

800.90.96.96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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