10% Flat-Rate Rental Tax (concordato)
Plain English
It's the 10% version of the flat-rate rental tax, available only for canone concordato contracts in qualifying municipalities. The trade-off is that the rent must follow the local agreement caps, not free-market levels.
Why it matters
For landlords in eligible towns, 10% on a slightly lower rent can beat 21% on a free-market rent. Tenants also pay less and get a longer-term contract.
Real example
"In Bolzano, Greta signed a 3+2 canone concordato lease with cedolare secca at 10%. The rent was a bit under what she'd have asked on the open market, but the tax savings made it her best net option."
Common confusion
It\'s only valid in municipalities that have signed the local agreement. Outside those towns, only the 21% rate applies.
Official source
Agenzia delle Entrate