Rents and taxes: a practical guide for homeowners

Article published on July 2, 2025 on homacoop.it; the data refer to that date.

Practical guide to taxes for those who rent a house and want to manage it stress-free

Owning a property for rent is a great opportunity for those looking for a constant return, but it often brings with it doubts, tax rules to respect and some unforeseen events.

One of the most heartfelt topics is: what taxes do I have to pay if I rent a house for medium-long periods?Andwhich contract is goods really?

In this updated guide, we explain in a simple wayeverything you need to know to rent with peace of mind, avoid mistakes and maximize your income —with a partner like HOMA at your side.

What are the taxes for a rental property?

When renting an apartment, the main taxes you'll need to consider are:

• Rental income tax: rent must be declared and taxed as income. You can choose between ordinary personal income tax ordry coupon, a subsidized regime with a fixed rate.
• Local taxes (IMU and TASI) : the IMU (Single Municipal Tax) is due if the property is not a main residence. Even the TASI (Tax for Indivisible Services) in some cases must be paid, but it is often merged into the IMU.
• Contract registration: every rental agreement longer than 30 days must be registered with the Revenue Agency. This involves the payment of registration tax (except for dry coupon options) and stamp duty.

Dry coupon or ordinary taxation: what is convenient?

The dry coupon is one of the most popular options among landlords: it provides a tax in place of personal income tax and additional income tax, with a fixed rate:

• 21% for free fee (4+4)
• 10% per agreed rent (in municipalities with high housing tension)

Advantages:

1. Clear and reduced rate compared to personal income tax brackets
2. No registration and stamp duty
3. No ISTAT adjustments to the fee

Disadvantages:

1. It cannot be combined with other tax deductions on the same income 2. You must respect specific constraints, especially with the agreed fee

Free rent contract or agreed fee?

• Free fee (4+4) : maximum flexibility on the price, minimum duration 4 years + 4 of automatic renewal.
• Agreed fee (3+2) : regulated fee defined by local agreements, tax advantages (reduced IMU, 10% dry coupon).

With HOMA, we help you evaluate which option is most suitable for your case, based on the location of the property, local demand and expected return.

Tips to avoid mistakes (and bad surprises)

• Always declare your rental income: avoid high penalties.
• Check local benefits: some municipalities offer IMU or TARI reductions.
• Keep track of deductible costs: routine maintenance expenses, agency fees, registration fees — everything makes a difference when calculating net income.

HOMA: comprehensive management services for landlords

With HOMA you no longer have to think about red tape, contracts, taxes and tenants: we'll take care of everything.

• We select reliable tenants
• We manage payments and utilities
• We offer legal assistance and emergency response
• We register contracts and manage tax and bureaucratic procedures (also related to renting to non-EU citizens)

The result? A serene rental experience, an income, zero stress!

Do you want to know how much you can actually earn?

Our consultants can evaluate your property and calculate the expected rent for you, evaluate the best type of contract and follow you step by step if you rely on our services.

Request a free consultation now! You can contact us at info@homacoop.it.

This text is an automatic translation from Italian, produced with artificial intelligence (Amazon Translate).