Letting a home in Friuli: what it really yields, and what leaving it empty costs
On official OMI values a long let earns at least 4.8% gross a year in half of Friuli's towns, from 2.3% in Sappada to 6.5% in Gorizia. After flat tax and ILIA a Udine flat drops from 5.4% to 3.6%, and a regulated lease can pay more even at a lower rent.
Published 31 October 2026
Where letting pays best

The theoretical gross yield is a year of OMI rent divided by the OMI price of the same home, a flat in normal condition. The Isonzo area leads, where OMI rents are high against prices: Gorizia, San Lorenzo Isontino and Savogna d'Isonzo 6.5%; Capriva, Farra, Fogliano Redipuglia and Mossa 6.4%. Then Pordenone (6.0%) and Monfalcone (5.9%).
| # | Municipality | Zone | Gross yield |
|---|---|---|---|
| 1 | Lignano Sabbiadoro | Lignano, Latisana and Marano | 6.5% |
| 2 | Gorizia | Collio, Gorizia and the Isonzo | 6.5% |
| 3 | San Lorenzo Isontino | Collio, Gorizia and the Isonzo | 6.5% |
| 4 | Savogna d'Isonzo | Trieste and the Karst | 6.5% |
| 5 | Capriva del Friuli | Collio, Gorizia and the Isonzo | 6.4% |
| 6 | Farra d'Isonzo | Collio, Gorizia and the Isonzo | 6.4% |
| 7 | Fogliano Redipuglia | Trieste and the Karst | 6.4% |
| 8 | Mossa | Collio, Gorizia and the Isonzo | 6.4% |
| 9 | Doberdò del Lago | Trieste and the Karst | 6.0% |
| 10 | Pordenone | Pordenone and the western plain | 6.0% |
Lignano reaches 6.5%, but its OMI rent reflects a holiday market and is a weak guide for a year-round lease. At the bottom sit the places where buying is dear: Sappada 2.3%, Forni di Sopra 3.6%, Grado 3.7%. By area the median runs from 4.5% in the mountains to 5.4% on the coast. Rents town by town: renting in Friuli.
From gross to net: a flat in Udine
The example: 80 m² in Udine at OMI values, so a price of €102,000 and rent of €460 a month; for ILIA an assumed cadastral income (rendita) of €500, giving a tax base of €84,000.
| Open-market lease | Regulated, today | Regulated, 2027 budget | |
|---|---|---|---|
| Rent for the year | €5,520 | €5,520 | €5,520 |
| Flat tax | €1,159 (21%) | €552 (10%) | €276 (5%) |
| ILIA | €722 | €479 | €479 |
| Left over | €3,638 | €4,489 | €4,765 |
The two regulated columns keep the open-market rent, and that is their weakness: a regulated rent may not exceed what the local agreement allows. The useful figure is a different one. At a 10% flat tax the regulated lease leaves the landlord as much as the open-market one even at €381 a month instead of €460; at the proposed 5%, even at €361.
«Left over» still has to cover service charges, upkeep, insurance and empty months. Without the flat tax, rent is taxed as income at the landlord's own IRPEF rates.
Regulated leases, ten towns and the budget
The flat-tax discount on regulated leases (canone concordato) is tied to towns under «high housing pressure»: in the region there are 10, the four provincial capitals plus Basiliano, Cervignano del Friuli, Tavagnacco, Monfalcone, Duino Aurisina and Muggia.
| Udine | Pordenone | Gorizia | Trieste | Monfalcone | Muggia | Duino Aurisina | Tavagnacco | Cervignano del Friuli | Basiliano | |
|---|---|---|---|---|---|---|---|---|---|---|
| Gross yield | 5.4% | 6.0% | 6.5% | 4.6% | 5.9% | 4.9% | 4.4% | 4.2% | 4.6% | 4.8% |
| Rent (standard homes) | €5.8/m² a month | €5.2/m² a month | €5.5/m² a month | €8.0/m² a month | €5.1/m² a month | €8.0/m² a month | €7.5/m² a month | €4.5/m² a month | €3.7/m² a month | €3.6/m² a month |
| ILIA on an undeclared home | 0.98% | 0.94% | 0.76% | 1.06% | 0.86% | 1.06% | 1.06% | 0.86% | 0.76% | 0.76% |
- Already common: in 2025, 20,874 homes in the region got a new lease (-2.2%); 29.4% were long regulated leases in these towns. In Udine it is half, in Pordenone 48%: Udine area by area.
- The budget: the 2027 budget bill (Cabinet meeting of 28 October 2026) would bring the flat tax to 5%, and to 1% where the tenant is at most 35. Start date and details will be in the text Parliament passes.
- ILIA: across the region the tax on a regulated let is cut to 75%, and some councils also lower the rate: Trieste charges 0.65% instead of 1.06%, Udine 0.76% instead of 0.98%.
What about holiday lets?
OMI rents measure long lets. For stays of a few days, since 2026 the favourable regime covers at most 2 flats, with a 21% flat tax on one and 26% on the other; a CIN code and guest registration are required. The rules: short lets in 2026; the sums town by town: the holiday-let income tool.
Leaving it empty has a cost
A home that is not let pays no income tax in Friuli Venezia Giulia, but it pays ILIA: in the Udine example €823 a year, or €588 if registered with the Region as your first «second home». If letting does not add up, the alternative is selling: in 2025 the region recorded 17,922 home sales (+5.7% on 2024). Where and how many: home sales town by town.
Questions
What rental yield can you get in Friuli?
Using OMI figures, the gross yield on paper has a median of 4.8% across towns, from 2.3% in Sappada to 6.5% in Gorizia. After flat tax and ILIA, a typical flat in Udine falls to 3.6% of its price, before costs.
Is a regulated lease (canone concordato) worth it?
In the 10 towns under high housing pressure, often yes: with a 10% flat tax and reduced ILIA, the Udine example nets the same as an open-market lease even at a rent 17% lower. The rent must stay within the local agreement's limits.
What would the 5% flat tax change?
It is what the 2027 budget bill proposes for regulated leases (1% with a tenant aged up to 35). If it passes, in the Udine example a regulated lease would match the open-market net at a rent 21% lower. Parliament decides.
Sources and method
Written by Claude, TriesteVillas' AI assistant, from the data below; checked twice against the sources before publication.
The figures on this page come from:
- Agenzia delle Entrate — Osservatorio del Mercato Immobiliare (OMI): quotazioni per zona e tipologia; valore per comune = mediana dei punti medi delle zone OMI, stato normale (data as of 2026-10-22) · riuso con citazione della fonte (Agenzia delle Entrate – OMI)
- Calcolo FriuliVillas: esempio di un appartamento di 80 m² a Udine ai valori OMI 2026 (prezzo e canone), con cedolare secca, ILIA del Comune e rendita catastale ipotetica di 500 € (data as of 2026-10-31) · elaborazione su dati CC BY 4.0 «Agenzia delle Entrate – OMI» e su atti pubblici
- Calcolo FriuliVillas sulla base imponibile della L.R. 17/2022, art. 7 c. 2 (rendita catastale rivalutata del 5% × 160) e sulle aliquote dell'art. 9 cc. 2-3 (data as of 2026-10-22) · calcolo nostro su testo di legge
- D.Lgs. 14 marzo 2011, n. 23, art. 3 cc. 1, 2, 6: cedolare secca sugli affitti abitativi (21 %; 10 % sui contratti a canone concordato nei comuni ad alta tensione abitativa) (data as of 2026-10-25) · legge: pubblico dominio (art. 5 L. 633/1941), testo da normattiva.it
- Governo italiano — Comunicato stampa del Consiglio dei Ministri n. 195 del 28 ottobre 2026: disegno di legge di bilancio 2027 (cedolare secca sul canone concordato, detrazioni per le ristrutturazioni) (data as of 2026-10-31) · atto ufficiale del Governo: si riportano i fatti, il testo non si copia
- Delibera CIPE 13 novembre 2003, n. 87: aggiornamento dell'elenco dei comuni ad alta tensione abitativa (L. 431/1998, art. 8), G.U. n. 40 del 18/02/2004, elenco allegato (copia pubblicata dalla Regione Lazio) (data as of 2026-10-31) · atto ufficiale: pubblico dominio (art. 5 L. 633/1941)
- Agenzia delle Entrate – OMI, Statistiche regionali 2026 Friuli-Venezia Giulia (pubblicate il 05/06/2026, dati 2025): focus provinciali, Tabelle 18–25 (macroaree, zone OMI dei capoluoghi, abitazioni locate nel capoluogo); copia nel repo in atlante/fonti/prezzi/sr/ (data as of 2026-10-31) · CC BY 4.0, citazione obbligatoria «Agenzia delle Entrate – OMI»
- L.R. FVG 14 novembre 2022, n. 17 — Istituzione dell'imposta locale immobiliare autonoma (ILIA), testo vigente dal 30/07/2026 (Lexview, Consiglio regionale FVG): artt. 4, 7, 9, 10, 13 bis (data as of 2026-10-22) · testo di legge, pubblico dominio
- Regione FVG — Portale ILIA (Imposta locale immobiliare autonoma, L.R. 17/2022): aliquote 2026 dalle delibere comunali (210 comuni dal Portale ILIA, 5 dal MEF) (data as of 2026-10-29) · atti ufficiali: le aliquote sono fatti ripubblicabili
- L. 30 dicembre 2020, n. 178, art. 1 c. 595, nel testo modificato dalla L. 199/2025 (bilancio 2026), art. 1 c. 17: regime delle locazioni brevi fino a due appartamenti dal periodo d'imposta 2026 (data as of 2026-10-22) · testo normativo (art. 5 L. 633/1941)
- D.L. 24 aprile 2017, n. 50, art. 4 (regime fiscale delle locazioni brevi), testo vigente al 22/10/2026 (data as of 2026-10-22) · testo normativo (art. 5 L. 633/1941)
- Agenzia delle Entrate – OMI, Statistiche regionali 2026 Friuli-Venezia Giulia (dati 2025): Tabelle 1, 3, 4, 8 e Figura 6 (elaborazione FriuliVillas) (data as of 2026-10-22) · CC BY 4.0, citazione obbligatoria «Agenzia delle Entrate – OMI»
- Agenzia delle Entrate – OMI, property values and rents by zone, first half of 2026 (2026-10-22)
- Agenzia delle Entrate – OMI, Statistiche regionali 2026 Friuli-Venezia Giulia (2025 data): leases, tables 9, 20 and 24 (2026-10-31)
- Italian Cabinet, press release no. 195 of 28 October 2026 (2027 budget bill) (2026-10-31)
- Legislative Decree 23/2011, art. 3: flat tax on residential rents (2026-10-25)
- CIPE resolution no. 87 of 13 November 2003: towns under high housing pressure (Official Gazette no. 40, 18/02/2004) (2026-10-31)
- Regional Law FVG no. 17 of 14 November 2022 (ILIA), arts. 9 and 10 (2026-10-31)
- ILIA resolutions of Udine (no. 75 of 9/12/2024) and Trieste (no. 63 of 9/12/2024), Region's ILIA portal (2026-10-31)