{"id":43119,"date":"2026-11-03T15:04:45","date_gmt":"2026-11-03T14:04:45","guid":{"rendered":"https:\/\/salentoprime.com\/?p=43119"},"modified":"2026-11-03T15:19:55","modified_gmt":"2026-11-03T14:19:55","slug":"cedolare-secca-2027-agreed-rent","status":"publish","type":"post","link":"https:\/\/salentoprime.com\/en\/cedolare-secca-2027-agreed-rent\/","title":{"rendered":"Cedolare secca at 5% and 1% from 2027: what changes in Salento"},"content":{"rendered":"
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The government has proposed lowering the cedolare secca (Italy\u2019s flat tax on rental income) on agreed-rent contracts (canone concordato): from 10% to 5%, and to 1% if the tenant is under 36. If you own a home in southern Salento, in Salve, Morciano di Leuca, Castrignano del Capo or Tricase, there is only one practical question: does it apply to you too? In this in-depth article we look at what the text presented to Parliament really says, who can use the new rate, how much you save and what stays the same for short-term rentals.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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In short<\/h2>

The 2027 Budget Bill, approved by the Council of Ministers on 28 October 2026 and sent to the Chamber of Deputies on 30 October, brings the cedolare secca on agreed-rent contracts down from 10% to 5%, and to 1% if the tenant is under 36 at signing. It applies only to contracts signed in 2027 and to rents up to 2031, and only in high housing-pressure municipalities (alta tensione abitativa), where 10% is paid today: in the province of Lecce there are 12 of them, all in the Lecce area. It is not yet law.<\/p><\/blockquote>

What is the 5% cedolare secca on agreed-rent contracts?<\/h2>

It is a lower rate of the substitute tax on rents, proposed for new agreed-rent contracts signed in 2027. It replaces IRPEF (Italian personal income tax), the regional and municipal surcharges, registration tax and stamp duty, and is calculated on the annual rent: on \u20ac6,000 a year it would be \u20ac300 at 5% and \u20ac60 at 1%. Today, in the same municipalities, the rate is 10%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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The cedolare secca is an optional regime: instead of adding the rent to your other income and paying IRPEF at the progressive bracket rates, you pay a flat-rate tax on the annual rent, which also replaces the surcharges, registration tax and stamp duty. In return, for as long as the option lasts, you give up any update of the rent, including the ISTAT inflation adjustment. Today the rule is in Article 3 of Legislative Decree 23\/2011<\/a>; from 1 January 2027 it moves, with the same rates, into the new Consolidated Income Tax Act<\/a> (Legislative Decree 117\/2026).<\/p>

Today\u2019s rates, as summarised in the Italian Revenue Agency (Agenzia delle Entrate) fact sheet<\/a>: 21% for open-market rent, such as the 4+4 contract; 10% for agreed rent in high housing-pressure municipalities; for short-term rentals, 21% on the home you indicate in your tax return and 26% on the second one.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Index<\/h2>