Lease agreement: tenant costs

Lease agreement: tenant costs

Very often we hear about college student lease and the costs attached to it, but we do not always know the details. Indeed, there are various types of taxation and expenses that fall exclusively on landlords, others that are shared with the tenant; unfortunately, they often, in one way or another, fall entirely on the students, young and inexperienced, who perhaps pay without batting an eye.

Studying away from home in fact implies having to move to another house, totally changing habits and lifestyle: sometimes kids prefer to turn a blind eye, “settling in” to what the landlord wants, either for fear of being kicked out of the house and forced to have to find another one as soon as possible, or because of inexperience due to age.

Today we talk about just that, trying to understand what costs regarding taxation must be covered by the owner, and how to avoid having to pay them instead.

The various types of taxation

As for a regular lease, there are various ways for the landlord to pay taxes, which depend on the type of contract you sign, which can be a student contract, a transitional contract, or a “normal” lease. For owners, it often pays to Paying taxes under the dry coupon scheme (We have blogged about this before, click here to find out what it is and what the benefits are), which allows you to pay 21 percent tax on freehold contracts and 10 percent on tenancy agreements, instead of going hand in hand with theIRPEF, bringing in the vast majority of cases a tangible savings.

But back to the IRPEF. When dry coupon cannot be applied, the landlord pays taxes on the rent in tandem with IRPEF, or personal income tax. This tax is progressive at increasing rates, divided into 5 brackets calculated as follows:

1st bracket: 0 to 15,000 euros – 23%.
2nd bracket: 15,001 to 28,000 euros – 27%.
3rd bracket: 28,001 to 55,000 euros – 38%.
4th bracket: 55,001 to 75,000 euros – 41%.
5th bracket: over 75,000 euros – 43%.

Rates after the first apply only to the excess. To give an example, someone who obtained an income of 30,000 will pay a tax calculated as follows:

23% on 15,000 euros = 3450 euros
27% on 13,000 euros = 3510 euros
38% on 2,000 euros = 760 euros

The amount to be paid will then be the sum of these three amounts, or 7720 euros.

The difference between rent taxation with dry coupon or with IRPEF also has to do with the formation of income: in fact, in the former case the property rent does not contribute to total income.

To close, we again reiterate that taxes on rent must be paid by the landlord, and never by the tenant! So be wary of anyone who invites you to do so, perhaps in exchange for a discount on the rental price: besides being totally illegal, you will almost certainly lose out in the exchange!


IMU, short for Unified Municipal Tax, was introduced in 2011 and burdens those who own property such as a second home, stores, offices or a luxury first home, and for this, those who give a home for rent are required to pay it.

The law provides that it is the landlord who has to pay IMU: the tenant does not have to pay it. So be wary of landlords who invite you to contribute extra on rent in June and December, which is when the payment for the two installments of the tax, the down payment and the balance payment, respectively, is opened.


Another possible sting for homeowners concerns TASI, or the Indivisible Services Tax, which is paid every year by anyone who owns a building, and therefore also by those who decide to rent it out to college students. We have already discussed TASI here, and it turns out that in this case, the tax must also be paid by the tenant, in an amount between 10 and 30 percent.

But there is an important change coming from 2020: as of this year, TASI has been incorporated into IMU, which is why tenants will becompletely exempt from paying it. However, this opens the way for another uncomfortable scenario, namely, one in which the homeowner is not up-to-date on changes in the law (or pretends not to know about them). Do not give in at all, as from now you will not have to contribute to its payment even in the smallest part.

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