Renting to foreign tenants in Italy is both legal and extremely common, but it comes with specific obligations that landlords must understand in order to avoid potentially significant penalties. From verifying the tenant’s identity and immigration documents to complying with the mandatory police notification requirement for non-EU tenants within 48 hours of the tenant’s arrival, there are several legal and administrative steps to follow. This updated 2026 guide explains everything property owners need to know before signing a rental agreement with a foreign citizen, whether they are an EU or non-EU national.
Warning: Article 12 of Legislative Decree No. 286/1998 (the Italian Immigration Act) provides for imprisonment from six months to three years for anyone who, in order to obtain an unjust profit, rents or otherwise makes accommodation available for consideration to non-EU nationals who do not hold a valid residence permit. For this reason, landlords should always verify the tenant’s identity documents and immigration status before entering into any rental agreement.
Documents Required to Rent a Property to a Foreign Tenant
Before signing a rental agreement with a foreign tenant in Italy, landlords should carefully verify the tenant’s identity and legal status. The required documents may vary depending on whether the tenant is an EU or non-EU citizen.
For European Union citizens, who benefit from freedom of movement within the European Union, landlords should request a valid identity document, an Italian tax code (codice fiscale) or proof that an application for one has been submitted, a certificate of residence registration (attestato di iscrizione anagrafica) if the tenant is already residing in Italy, and proof of income such as payslips, an employment contract, or recent bank statements.
For non-EU citizens, the mandatory documents that landlords should verify include a valid passport, a valid residence permit (permesso di soggiorno) or proof that a renewal application has been submitted, an Italian tax code (codice fiscale), and evidence of stable income. The residence permit should remain valid for the entire term of the lease or, at a minimum, be eligible for renewal. Landlords should never enter into a rental agreement with a tenant whose residence permit has expired unless the tenant can provide official proof that the renewal process is underway.
Rental Agreements for Foreign Tenants
There is no special rental agreement for foreign tenants in Italy. The same lease contracts governed by Law No. 431/1998 apply to both Italian and foreign nationals. The main types of residential lease agreements are: Standard free-market lease (4+4 years), with rent freely agreed upon by the parties and automatic renewal for an additional four years. Agreed-rent lease (3+2 years), where the rent is determined according to local territorial agreements and may provide tax benefits to landlords. Temporary lease agreement, with a duration ranging from 1 to 18 months, intended to meet documented temporary housing needs. Foresteria lease agreement, typically used by companies renting accommodation for employees or collaborators. Regardless of the type chosen, all lease agreements lasting more than 30 days must be registered with the Italian Revenue Agency (Agenzia delle Entrate) within 30 days of signing in order to comply with Italian law and tax regulations.
| Tipo di contratto | Durata | Canone |
|---|---|---|
| Libero (4+4) | 4+4 anni | Libero |
| Concordato (3+2) | 3+2 anni | Secondo accordi territoriali |
| Transitorio | 1–18 mesi | Libero |
| Uso foresteria | Variabile | Libero |
Every lease agreement should include the full details of the parties involved, including their Italian tax codes (codici fiscali), a description of the property together with its cadastral information, the lease term and commencement date, the rent amount and payment terms, a reference to the Energy Performance Certificate (APE – Attestato di Prestazione Energetica), and the amount of the security deposit. Under Italian law, the security deposit may not exceed the equivalent of three months’ rent.
Is the Flat Tax Regime (Cedolare Secca) Worth It When Renting to Foreign Tenants?
The cedolare secca is an optional tax regime that replaces ordinary income tax on rental income with a substitute tax rate of 21% for free-market leases and 10% for agreed-rent leases. By choosing the cedolare secca, the landlord cannot increase the rent during the period in which the option is in effect, but is exempt from paying both registration tax and stamp duty on the lease registration and subsequent renewals.
The cedolare secca applies regardless of the tenant’s nationality and can be used when renting to foreign tenants, provided that the lease agreement is properly registered.
Want to know whether it is worthwhile in your specific situation? Our tax advisors can calculate the actual savings by comparing the cedolare secca with the ordinary Italian income tax (IRPEF) regime.
How to Register a Rental Agreement
All lease agreements with a duration exceeding 30 days must be registered with the Italian Revenue Agency (Agenzia delle Entrate) within 30 days of signing.
You can register the lease:
Online through the RLI service on the Revenue Agency’s website using SPID or an electronic identity card (CIE);
Through a certified accountant (commercialista) or tax assistance center (CAF) authorized to use the Entratel system;
In person at any local office of the Revenue Agency by presenting the original lease agreement.
Under the ordinary tax regime, registration costs include:
2% of the annual rent as registration tax for residential leases;
€16 in stamp duty for every four pages of the lease agreement.
With the cedolare secca, both taxes are eliminated.
Police Notification for Foreign Tenants: Step-by-Step Guide
This is the requirement most frequently overlooked by landlords and the one that can lead to the quickest penalties.
Who Must Submit the Notification?
Anyone who rents or otherwise provides accommodation to non-EU foreign nationals, even for short periods.
Deadline
The deadline is strict:
- Within 48 hours of the foreign tenant moving into the property;
- Within 24 hours for hospitality businesses, accommodation facilities and short-term rentals.
How to Submit the Notification
For ordinary leases, you must submit the hospitality/transfer of property notification (Art. 7 of Legislative Decree No. 286/1998) to the local public security authority (Questura or, where applicable, the Municipality), according to the procedures adopted locally. The Alloggiati Web portal of the Italian State Police (alloggiatiweb.poliziadistato.it) is instead used by accommodation facilities and for short-term rentals.
Prior registration is required for Alloggiati Web.
In the notification, enter the tenant’s information:
- Surname and first name;
- Date and place of birth;
- Nationality;
- Type and number of identity document;
- Date of arrival;
- Municipality of origin.
After submitting the information, keep the transmission receipt as proof of compliance.
You should also retain copies of the tenant’s identity document and residence permit for at least five years.
Penalties
Failure to submit the notification may result in an administrative fine ranging from €160 to €1,100.
EU citizens are not subject to this requirement for ordinary residential lease agreements. The obligation applies exclusively to citizens of countries outside the European Union. For short-term rentals and accommodation facilities, however, all guests, including Italian and EU citizens, must be registered through Alloggiati Web.
Renting to Foreign Tenants Without an Italian Tax Code
One of the most common issues landlords face is a foreign tenant who has not yet obtained an Italian tax code (codice fiscale).
Pursuant to Article 6, paragraph 2, of Presidential Decree No. 605/1973 (see Revenue Agency Resolution No. 5/E of 2023), if the tenant is not resident in Italy and does not have an Italian tax code, the lease agreement can still be registered by filing Form 69 at a Revenue Agency office, using:
- Surname and first name;
- Date and place of birth;
- Domicile (full address) abroad;
- Any foreign tax identification number.
The lease must still be registered within 30 days.
The foreign tenant can obtain an Italian tax code at any office of the Italian Revenue Agency or, if residing abroad, through the competent Italian consulate.
Do you have a foreign tenant without a tax code or difficulties registering the lease? Our advisors handle even the most complex international rental situations. Request assistance and receive a response within 24 hours.
Penalties for Landlords: Summary
Violation Penalty
Failure to notify the Police Headquarters (Questura) €160 – €1,100
Unregistered lease agreement 120% of the tax due, minimum €250 (45%, minimum €150, if registered no more than 30 days late)
Renting to an undocumented foreign national Imprisonment from 6 months to 3 years
Failure to declare cedolare secca income 240% of the tax due
Frequently Asked Questions
Can I rent to a foreign tenant whose residence permit is about to expire?
Yes. The tenant must have already submitted a renewal application and be able to provide the receipt issued by the Police Headquarters (Questura), which serves as a valid substitute for the residence permit while the renewal is being processed.
Do I need to notify the Police if I rent to a French citizen?
No. The notification requirement under Art. 7 of Legislative Decree No. 286/1998 does not apply to citizens of European Union member states in the case of long-term residential leases; for short-term rentals, however, all guests must be registered through the Alloggiati Web portal.
Can I use the cedolare secca if the tenant does not have an Italian tax code?
Yes. The cedolare secca applies to the landlord regardless of the tenant’s tax status, provided that the lease agreement is registered using the alternative identification procedures permitted by law.
What happens if I forget to notify the Police?
You risk an administrative fine ranging from €160 to €1,100. It is advisable to regularize the situation as soon as possible by submitting the notification, even late, in order to demonstrate good faith.
Does a rental agreement with a foreign tenant require a real estate agent?
No. A real estate agent is not legally required. However, in complex situations—such as tenants without a tax code, expiring residence permits, or leases involving foreign companies—the assistance of a specialized advisor can help prevent costly mistakes.
Renting to a Foreign Tenant and Unsure About the Requirements?
Arletti & Partners assists property owners and real estate investors with every aspect of renting to foreign tenants: document verification, lease registration, Police notification requirements, and selecting the most advantageous tax regime.
We also handle special situations, including tenants without an Italian tax code and tenants whose residence permits are nearing expiration.
Book an online consultation today and receive a guaranteed response within 24 hours.