What risk do I face if I don't register the contract?

The landlord risks fines of 120% to 240% of the evaded tax. An unregistered contract cannot be enforced against the landlord, meaning the tenant can claim back paid rent and demand contracts on more favourable terms.

Who is responsible for registration?

Both parties (landlord and tenant) are jointly responsible for registration. In practice, however, the obligation falls on the landlord, who must take the initiative.

How is the registration renewed each year?

Each year of the contract requires payment of the registration tax (2% of annual rent, min €67). This is done via F24 Elide within 30 days of each annual deadline, or in one lump sum for the full contract duration.

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Rental contract registration

The rental contract must be registered with Agenzia delle Entrate within 30 days of signing. The obligation applies to contracts lasting more than 30 days (even non-consecutive days in the year). Failure to register is penalised and makes the contract enforceable only against the landlord, with serious consequences for both parties.

Authority

Agenzia delle Entrate

Time

20 min

Updated

Apr 2026

What you need

✓SPID, CIE or CNS (for online registration)
✓Lease agreement signed by both parties (2 copies)
✓Cadastral data of the property (foglio, particella, subalterno)
✓Payment of registration tax: 2% of annual rent (minimum €67)
✓€16 stamp duty every 4 pages or 100 lines of the contract

Step-by-step procedure

Choose whether to register online or at the office

Online: log in to agenziaentrate.gov.it with SPID and use the RLI service (Rental Property Registration). At the office: go to any Agenzia delle Entrate office with the original contract and a copy. CAF offices provide this service for a fee (typically €50-80).

Pay the registration tax

The registration tax is 2% of the agreed annual rent (minimum €67). Pay via F24 Elide form (online or at a bank/post office). You can also pay directly in the RLI portal. The cost is shared 50/50 between landlord and tenant unless otherwise agreed.

If you choose the flat-rate tax (cedolare secca), no registration tax is due. See the dedicated cedolare secca guide.

Complete the registration

Upload the contract in the RLI portal, enter the property and parties' data, select the contract type (4+4, 3+2, transitional, students) and state the start date. Agenzia delle Entrate sends the registration receipt by email.

For renewals: the initial registration covers the full contract duration. For a tacit renewal no new registration is needed, but the annual tax instalment must be paid.

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Servizio RLI per locazioni, Agenzia delle Entrate

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

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.