2027 budget law tabled in the Chamber of Deputies (AC 3174): cedolare on agreed-rent contracts 10 → 5%
The bill was tabled on October 30, 2026; on November 4 AC 3174-bis was split off, and it is in the V Committee. Article 5: for agreed-rent contracts concluded in 2027, cedolare is 5% (1% for a tenant under 36) for the period from 2027 to 2031; short let 21 / 26% unchanged. The rates of 26 / 12.5% on savings, IVIE 1.06% and IVAFE 0.2% match (PwC).
What this changes in the calculation
Nothing for now; the rates of 26 / 12.5 / 26 / 26% match.