Types of rental contracts in Italy: 4+4, 3+2, transitional, student, short-term and company leases compared (2026)

Italian rental contracts at a glance

Three Italian terms come up in every row. The accordo territoriale is a local agreement, signed in each Comune (municipality) by landlords’ and tenants’ associations, that sets rent bands by zone. The Comuni ad alta tensione abitativa are municipalities with high housing pressure, on a list set by law, where some tax breaks are larger. And the cedolare secca is the optional flat tax on rental income, an alternative to ordinary income tax: our cedolare secca guide explains it.

Rules that apply to every residential lease

• Written form: residential leases must be signed in writing (Law 431/1998, art. 1, para. 4).
• Registration: mandatory within 30 days with the Agenzia delle Entrate (Italy’s tax agency) when the lease exceeds 30 days in total in the year with the same tenant; an unregistered lease is void.
• Security deposit: at most three months’ rent, with legal interest paid to the tenant every year (Law 392/1978, art. 11).
• Statutory durations: clauses that shorten the minimum durations set by law are not valid (Law 431/1998, art. 13).

The 4+4 lease at market rent

This is the ordinary contract (Law 431/1998, art. 2, para. 1): the rent is free and the lease lasts at least 4 years, renewing automatically for another 4. At the first expiry the landlord can refuse renewal only for the reasons listed in the law, such as needing the home for themselves or a close relative, selling it or renovating it, with at least six months’ notice. At the second expiry either party can ask to renew on new terms or give up the lease, by registered letter at least six months beforehand; without any notice, the lease renews.

When it makes sense: if you want a tenant for many years and want to set the rent freely. Drawback: it’s the hardest contract under which to get your home back.

The 3+2 lease at agreed rent (canone concordato)

The rent follows the bands of the Comune’s accordo territoriale (Law 431/1998, art. 2, para. 3). The lease lasts at least 3 years; at the first expiry, if the parties don’t agree on renewal, it is extended by law for 2 more years, unless the landlord gives notice for one of the legal reasons; after that it renews automatically every two years. If it isn’t signed with the assistance of the associations, you need an attestazione, a certificate confirming it complies with the local agreement.

In exchange for a rent below the market, the landlord gets the strongest tax breaks: cedolare secca at 10% in Comuni with high housing pressure; under ordinary taxation, a further 30% reduction of taxable income and a lower registration-tax base in large Comuni; and IMU, the municipal property tax, reduced to 75%. When it makes sense: in cities where the gap between market rent and concordato rent is small compared with the tax saving.

The transitional lease (contratto transitorio)

The transitional lease (Law 431/1998, art. 5, para. 1, and the decree of 16 January 2017) lasts up to 18 months and requires a temporary need of the landlord or tenant, from those listed in the local agreement: for example a temporary work transfer, a course or waiting for a new home. The need must be written in the contract and, above 30 days, documented; in Comuni with more than 10,000 inhabitants the rent follows the agreement’s bands. If these rules aren’t followed, the lease becomes a 4+4.

When it makes sense: for mid-term rentals to relocating workers and professionals, with monthly rent and the home free again at expiry. Ordinary transitional leases don’t get the extra 30% reduction of concordato leases, though. Duration, requirements, checklist and taxes are in our full guide to the Italian transitional lease.

The student lease

This is a transitional lease for students living away from home (Law 431/1998, art. 5, paras. 2–3, and the decree of 16 January 2017, art. 3). It lasts 6 to 36 months, renews automatically at expiry unless the student gives notice one to three months beforehand, and requires enrolment on a degree or postgraduate course in a Comune other than the one where the student lives. It can be signed by a single student, a group, or the regional bodies for the right to study; the student can withdraw for serious reasons with three months’ notice.

When it makes sense: if you let rooms or apartments near universities, often through Uniplaces, HousingAnywhere and Spotahome. Unlike ordinary transitional leases, it keeps the income tax (IRPEF) benefits of concordato contracts.

The short-term rental (locazione breve)

A short-term rental (Decree-Law 50/2017, art. 4) lets a home for up to 30 days, with linen and cleaning allowed. The contract needs registering only if it’s used as evidence (in caso d’uso); the cedolare secca is 21% on one apartment and 26% on the second, and from 2026 the regime covers two apartments at most: beyond that, the activity is presumed to be a business. It comes with its own duties: the CIN code, police registration on Alloggiati Web and the tourist tax.

When it makes sense: in tourist areas with strong demand, when you can look after guests, check-in and paperwork, or hand them to someone. The complete rules are in our guide to Italy’s short-term rental law, and the steps to get started in how to start a short-term rental in Italy.

The company let (uso foresteria)

In a contratto a uso foresteria the tenant is a company, which uses the home for employees, contractors or guests. It isn’t governed by Law 431/1998 but by the general rules of the Civil Code and by what the parties agree. On the cedolare secca there’s no settled position: according to the Agenzia delle Entrate (circular 26/E of 2011) it doesn’t apply when the tenant is a business, while a 2024 judgment of the Corte di Cassazione, Italy’s supreme court, took the opposite view. Discuss it with your commercialista before signing.

Which rental contract should you choose?

Many owners coming from short-term rentals now choose mid-term lets, with transitional and student leases: less turnover and less tourist paperwork, but a home that becomes free again on a known date. If you own more than two apartments, it’s also one of the options to discuss with your commercialista under the 2026 two-apartment limit for short lets.

How Maurice handles short-term and transitional rentals

Whichever contract you choose for short or mid-term stays, the work with guests and tenants stays the same: messages, documents, payments, problems to solve. Maurice is the AI agent that does it for you:

• short-term rentals: replies to guests 24/7, online check-in, Alloggiati Web registrations, ISTAT data and tourist tax;
• transitional and student leases: checked documents, contract signing on request, monthly rent collected by card with reminders and late-payment alerts, and 24/7 support in the tenant’s language;
• connections: Uniplaces, HousingAnywhere and Spotahome, and any PMS or channel manager with an API, with a new integration set up within 24 hours if yours isn’t supported yet.

To compare Maurice with other tools, read our guides to the best mid-term rental software in Italy and the best short-term rental software in Italy.