Agreed-rent leases
Landlords' cedolare secca would fall from 10% to 5% for qualifying canone concordato leases. Local and contractual restrictions apply.
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Announced by the Italian Government on 28 October 2026. These proposals are under parliamentary review, not yet law.
Official Cabinet statement ↗Landlords' cedolare secca would fall from 10% to 5% for qualifying canone concordato leases. Local and contractual restrictions apply.
Proposed landlord tax on eligible agreed-rent leases to young tenants. This is not a 1% tax rate for tenants or an automatic youth housing grant.
Income-tax turnover ceiling would rise from €85,000 to €100,000. The VAT-exemption ceiling remains €85,000 pending EU authorisation.
Extension of current relief is announced; 50% on qualifying principal homes and 36% on other eligible properties remain subject to the final statutory text and personal tax rules.
Proposed 2027 funding for business investments in eligible ZES areas. The underlying existing scheme ↗ has separate operational rules; this is not a homebuyer grant.
Draft legislation only. Parliament may amend or remove these measures. New terms are not claimable until enacted and confirmed. These proposals are excluded from Atlas programme counts, mapped locations and “Open / in force” results. Eligibility is never automatic. Current housing-tax framework ↗
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