17 available apartments for rent with parking in San Bartolomeo al Mare

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17 apartments in San Bartolomeo al Mare found

    4 bedrooms apartment of 63.0 m² - Cozy living space
    4 bedrooms apartment of 63.0 m² - Stylish comfort
    4 bedrooms apartment of 63.0 m² - Your new rental home
    4 bedrooms apartment of 63.0 m² - Excellent rental offer

    4 rooms apartment of 63m²

    Via Cristoforo Colombo, 18016 San Bartolomeo al Mare IM, Italy

    1.350 € / month

    2 bedrooms apartment of 85.0 m² - Cozy living space
    2 bedrooms apartment of 85.0 m² - Stylish comfort
    2 bedrooms apartment of 85.0 m² - Your new rental home
    2 bedrooms apartment of 85.0 m² - Excellent rental offer
    2 bedrooms apartment of 85.0 m² - Well-planned
    2 bedrooms apartment of 85.0 m² - Bright interior
    2 bedrooms apartment of 85.0 m² - Efficient space
    2 bedrooms apartment of 85.0 m² - Clever design
    2 bedrooms apartment of 85.0 m² - Ready for rent
    2 bedrooms apartment of 85.0 m² - Airy feel
    2 bedrooms apartment of 85.0 m² - Cozy living space
    2 bedrooms apartment of 85.0 m² - Stylish comfort
    2 bedrooms apartment of 85.0 m² - Your new rental home
    2 bedrooms apartment of 85.0 m² - Excellent rental offer
    2 bedrooms apartment of 85.0 m² - Well-planned
    2 bedrooms apartment of 85.0 m² - Bright interior
    2 bedrooms apartment of 85.0 m² - Efficient space
    2 bedrooms apartment of 85.0 m² - Clever design
    2 bedrooms apartment of 85.0 m² - Ready for rent
    2 bedrooms apartment of 85.0 m² - Airy feel
    2 bedrooms apartment of 85.0 m² - Cozy living space
    2 bedrooms apartment of 85.0 m² - Stylish comfort
    2 bedrooms apartment of 85.0 m² - Your new rental home
    2 bedrooms apartment of 85.0 m² - Excellent rental offer
    2 bedrooms apartment of 85.0 m² - Well-planned

    2 rooms apartment of 85m²

    Via della Resistenza 39, 18016 San Bartolomeo al Mare IM, Italy

    650 € / month

    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort
    2 bedrooms apartment of 45.0 m² - Your new rental home
    2 bedrooms apartment of 45.0 m² - Excellent rental offer
    2 bedrooms apartment of 45.0 m² - Well-planned
    2 bedrooms apartment of 45.0 m² - Bright interior
    2 bedrooms apartment of 45.0 m² - Efficient space
    2 bedrooms apartment of 45.0 m² - Clever design
    2 bedrooms apartment of 45.0 m² - Ready for rent
    2 bedrooms apartment of 45.0 m² - Airy feel
    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort
    2 bedrooms apartment of 45.0 m² - Your new rental home
    2 bedrooms apartment of 45.0 m² - Excellent rental offer
    2 bedrooms apartment of 45.0 m² - Well-planned
    2 bedrooms apartment of 45.0 m² - Bright interior
    2 bedrooms apartment of 45.0 m² - Efficient space
    2 bedrooms apartment of 45.0 m² - Clever design
    2 bedrooms apartment of 45.0 m² - Ready for rent
    2 bedrooms apartment of 45.0 m² - Airy feel

    2 rooms apartment of 45m²

    Via degli Aranci, 18016 San Bartolomeo al Mare IM, Italy

    750 € / month

    2 bedrooms apartment of 50.0 m² - Cozy living space
    2 bedrooms apartment of 50.0 m² - Stylish comfort
    2 bedrooms apartment of 50.0 m² - Your new rental home
    2 bedrooms apartment of 50.0 m² - Excellent rental offer
    2 bedrooms apartment of 50.0 m² - Well-planned
    2 bedrooms apartment of 50.0 m² - Bright interior
    2 bedrooms apartment of 50.0 m² - Efficient space
    2 bedrooms apartment of 50.0 m² - Clever design
    2 bedrooms apartment of 50.0 m² - Ready for rent
    2 bedrooms apartment of 50.0 m² - Airy feel
    2 bedrooms apartment of 50.0 m² - Cozy living space
    2 bedrooms apartment of 50.0 m² - Stylish comfort
    2 bedrooms apartment of 50.0 m² - Your new rental home
    2 bedrooms apartment of 50.0 m² - Excellent rental offer
    2 bedrooms apartment of 50.0 m² - Well-planned
    2 bedrooms apartment of 50.0 m² - Bright interior
    2 bedrooms apartment of 50.0 m² - Efficient space
    2 bedrooms apartment of 50.0 m² - Clever design
    2 bedrooms apartment of 50.0 m² - Ready for rent
    2 bedrooms apartment of 50.0 m² - Airy feel
    2 bedrooms apartment of 50.0 m² - Cozy living space
    2 bedrooms apartment of 50.0 m² - Stylish comfort
    2 bedrooms apartment of 50.0 m² - Your new rental home
    2 bedrooms apartment of 50.0 m² - Excellent rental offer
    2 bedrooms apartment of 50.0 m² - Well-planned

    2 rooms apartment of 50m²

    Ardoino Immobiliare, Rovere, Via Aurelia, 18016 San Bartolomeo al Mare IM, Italy

    1.600 € / month

    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort
    2 bedrooms apartment of 45.0 m² - Your new rental home
    2 bedrooms apartment of 45.0 m² - Excellent rental offer
    2 bedrooms apartment of 45.0 m² - Well-planned
    2 bedrooms apartment of 45.0 m² - Bright interior
    2 bedrooms apartment of 45.0 m² - Efficient space
    2 bedrooms apartment of 45.0 m² - Clever design
    2 bedrooms apartment of 45.0 m² - Ready for rent
    2 bedrooms apartment of 45.0 m² - Airy feel
    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort
    2 bedrooms apartment of 45.0 m² - Your new rental home
    2 bedrooms apartment of 45.0 m² - Excellent rental offer
    2 bedrooms apartment of 45.0 m² - Well-planned
    2 bedrooms apartment of 45.0 m² - Bright interior

    2 rooms apartment of 45m²

    Via Cristoforo Colombo, 18016 San Bartolomeo al Mare IM, Italy

    1.000 € / month

    3 bedrooms apartment of 85.0 m² - Cozy living space
    3 bedrooms apartment of 85.0 m² - Stylish comfort
    3 bedrooms apartment of 85.0 m² - Your new rental home
    3 bedrooms apartment of 85.0 m² - Excellent rental offer
    3 bedrooms apartment of 85.0 m² - Well-planned
    3 bedrooms apartment of 85.0 m² - Bright interior
    3 bedrooms apartment of 85.0 m² - Efficient space
    3 bedrooms apartment of 85.0 m² - Clever design
    3 bedrooms apartment of 85.0 m² - Ready for rent
    3 bedrooms apartment of 85.0 m² - Airy feel
    3 bedrooms apartment of 85.0 m² - Cozy living space
    3 bedrooms apartment of 85.0 m² - Stylish comfort
    3 bedrooms apartment of 85.0 m² - Your new rental home
    3 bedrooms apartment of 85.0 m² - Excellent rental offer
    3 bedrooms apartment of 85.0 m² - Well-planned
    3 bedrooms apartment of 85.0 m² - Bright interior
    3 bedrooms apartment of 85.0 m² - Efficient space
    3 bedrooms apartment of 85.0 m² - Clever design
    3 bedrooms apartment of 85.0 m² - Ready for rent
    3 bedrooms apartment of 85.0 m² - Airy feel
    3 bedrooms apartment of 85.0 m² - Cozy living space
    3 bedrooms apartment of 85.0 m² - Stylish comfort
    3 bedrooms apartment of 85.0 m² - Your new rental home
    3 bedrooms apartment of 85.0 m² - Excellent rental offer
    3 bedrooms apartment of 85.0 m² - Well-planned

    3 rooms apartment of 85m²

    Via della Resistenza 39, 18016 San Bartolomeo al Mare IM, Italy

    1.600 € / month

    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned
    2 bedrooms apartment of 55.0 m² - Bright interior
    2 bedrooms apartment of 55.0 m² - Efficient space
    2 bedrooms apartment of 55.0 m² - Clever design
    2 bedrooms apartment of 55.0 m² - Ready for rent
    2 bedrooms apartment of 55.0 m² - Airy feel
    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned
    2 bedrooms apartment of 55.0 m² - Bright interior
    2 bedrooms apartment of 55.0 m² - Efficient space
    2 bedrooms apartment of 55.0 m² - Clever design
    2 bedrooms apartment of 55.0 m² - Ready for rent
    2 bedrooms apartment of 55.0 m² - Airy feel
    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned

    2 rooms apartment of 55m²

    Via della Resistenza 39, 18016 San Bartolomeo al Mare IM, Italy

    2.500 € / month

    2 bedrooms apartment of 70.0 m² - Cozy living space
    2 bedrooms apartment of 70.0 m² - Stylish comfort
    2 bedrooms apartment of 70.0 m² - Your new rental home
    2 bedrooms apartment of 70.0 m² - Excellent rental offer
    2 bedrooms apartment of 70.0 m² - Well-planned
    2 bedrooms apartment of 70.0 m² - Bright interior
    2 bedrooms apartment of 70.0 m² - Efficient space
    2 bedrooms apartment of 70.0 m² - Clever design
    2 bedrooms apartment of 70.0 m² - Ready for rent
    2 bedrooms apartment of 70.0 m² - Airy feel
    2 bedrooms apartment of 70.0 m² - Cozy living space
    2 bedrooms apartment of 70.0 m² - Stylish comfort
    2 bedrooms apartment of 70.0 m² - Your new rental home
    2 bedrooms apartment of 70.0 m² - Excellent rental offer
    2 bedrooms apartment of 70.0 m² - Well-planned
    2 bedrooms apartment of 70.0 m² - Bright interior
    2 bedrooms apartment of 70.0 m² - Efficient space
    2 bedrooms apartment of 70.0 m² - Clever design
    2 bedrooms apartment of 70.0 m² - Ready for rent
    2 bedrooms apartment of 70.0 m² - Airy feel
    2 bedrooms apartment of 70.0 m² - Cozy living space
    2 bedrooms apartment of 70.0 m² - Stylish comfort
    2 bedrooms apartment of 70.0 m² - Your new rental home
    2 bedrooms apartment of 70.0 m² - Excellent rental offer

    2 rooms apartment of 70m²

    Piazza Andrea Doria, 18016 San Bartolomeo al Mare IM, Italy

    1.000 € / month

    4 bedrooms apartment of 115.0 m² - Cozy living space
    4 bedrooms apartment of 115.0 m² - Stylish comfort
    4 bedrooms apartment of 115.0 m² - Your new rental home
    4 bedrooms apartment of 115.0 m² - Excellent rental offer
    4 bedrooms apartment of 115.0 m² - Well-planned
    4 bedrooms apartment of 115.0 m² - Bright interior
    4 bedrooms apartment of 115.0 m² - Efficient space
    4 bedrooms apartment of 115.0 m² - Clever design
    4 bedrooms apartment of 115.0 m² - Ready for rent
    4 bedrooms apartment of 115.0 m² - Airy feel
    4 bedrooms apartment of 115.0 m² - Cozy living space
    4 bedrooms apartment of 115.0 m² - Stylish comfort
    4 bedrooms apartment of 115.0 m² - Your new rental home
    4 bedrooms apartment of 115.0 m² - Excellent rental offer
    4 bedrooms apartment of 115.0 m² - Well-planned
    4 bedrooms apartment of 115.0 m² - Bright interior
    4 bedrooms apartment of 115.0 m² - Efficient space
    4 bedrooms apartment of 115.0 m² - Clever design
    4 bedrooms apartment of 115.0 m² - Ready for rent
    4 bedrooms apartment of 115.0 m² - Airy feel
    4 bedrooms apartment of 115.0 m² - Cozy living space
    4 bedrooms apartment of 115.0 m² - Stylish comfort
    4 bedrooms apartment of 115.0 m² - Your new rental home
    4 bedrooms apartment of 115.0 m² - Excellent rental offer
    4 bedrooms apartment of 115.0 m² - Well-planned

    4 rooms apartment of 115m²

    Poste Italiane, Rovere, Via Traversa Dottor Fedele 4, 18016 San Bartolomeo al Mare IM, Italy

    1.800 € / month

    1 bedroom apartment of 35.0 m² - Cozy living space
    1 bedroom apartment of 35.0 m² - Stylish comfort
    1 bedroom apartment of 35.0 m² - Your new rental home
    1 bedroom apartment of 35.0 m² - Excellent rental offer
    1 bedroom apartment of 35.0 m² - Well-planned
    1 bedroom apartment of 35.0 m² - Bright interior
    1 bedroom apartment of 35.0 m² - Efficient space
    1 bedroom apartment of 35.0 m² - Clever design

    1 room apartment of 35m²

    Rovere, Via Aurelia, 18016 San Bartolomeo al Mare IM, Italy

    800 € / month

    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort
    2 bedrooms apartment of 45.0 m² - Your new rental home
    2 bedrooms apartment of 45.0 m² - Excellent rental offer
    2 bedrooms apartment of 45.0 m² - Well-planned
    2 bedrooms apartment of 45.0 m² - Bright interior
    2 bedrooms apartment of 45.0 m² - Efficient space
    2 bedrooms apartment of 45.0 m² - Clever design
    2 bedrooms apartment of 45.0 m² - Ready for rent
    2 bedrooms apartment of 45.0 m² - Airy feel
    2 bedrooms apartment of 45.0 m² - Cozy living space
    2 bedrooms apartment of 45.0 m² - Stylish comfort

    2 rooms apartment of 45m²

    Via Fornace, 18016 San Bartolomeo al Mare IM, Italy

    1.000 € / month

    1 bedroom apartment of 20.0 m² - Cozy living space
    1 bedroom apartment of 20.0 m² - Stylish comfort
    1 bedroom apartment of 20.0 m² - Your new rental home
    1 bedroom apartment of 20.0 m² - Excellent rental offer
    1 bedroom apartment of 20.0 m² - Well-planned
    1 bedroom apartment of 20.0 m² - Bright interior
    1 bedroom apartment of 20.0 m² - Efficient space
    1 bedroom apartment of 20.0 m² - Clever design

    1 room apartment of 20m²

    Via Aurelia, 18016 San Bartolomeo al Mare IM, Italy

    350 € / month

    3 bedrooms apartment of 75.0 m² - Cozy living space
    3 bedrooms apartment of 75.0 m² - Stylish comfort
    3 bedrooms apartment of 75.0 m² - Your new rental home
    3 bedrooms apartment of 75.0 m² - Excellent rental offer
    3 bedrooms apartment of 75.0 m² - Well-planned
    3 bedrooms apartment of 75.0 m² - Bright interior
    3 bedrooms apartment of 75.0 m² - Efficient space
    3 bedrooms apartment of 75.0 m² - Clever design
    3 bedrooms apartment of 75.0 m² - Ready for rent
    3 bedrooms apartment of 75.0 m² - Airy feel
    3 bedrooms apartment of 75.0 m² - Cozy living space
    3 bedrooms apartment of 75.0 m² - Stylish comfort
    3 bedrooms apartment of 75.0 m² - Your new rental home
    3 bedrooms apartment of 75.0 m² - Excellent rental offer
    3 bedrooms apartment of 75.0 m² - Well-planned
    3 bedrooms apartment of 75.0 m² - Bright interior
    3 bedrooms apartment of 75.0 m² - Efficient space
    3 bedrooms apartment of 75.0 m² - Clever design
    3 bedrooms apartment of 75.0 m² - Ready for rent
    3 bedrooms apartment of 75.0 m² - Airy feel
    3 bedrooms apartment of 75.0 m² - Cozy living space
    3 bedrooms apartment of 75.0 m² - Stylish comfort
    3 bedrooms apartment of 75.0 m² - Your new rental home
    3 bedrooms apartment of 75.0 m² - Excellent rental offer
    3 bedrooms apartment of 75.0 m² - Well-planned

    3 rooms apartment of 75m²

    Via Moreno, 18016 San Bartolomeo al Mare IM, Italy

    1.000 € / month

    2 bedrooms apartment of 44.0 m² - Cozy living space
    2 bedrooms apartment of 44.0 m² - Stylish comfort
    2 bedrooms apartment of 44.0 m² - Your new rental home
    2 bedrooms apartment of 44.0 m² - Excellent rental offer
    2 bedrooms apartment of 44.0 m² - Well-planned
    2 bedrooms apartment of 44.0 m² - Bright interior
    2 bedrooms apartment of 44.0 m² - Efficient space
    2 bedrooms apartment of 44.0 m² - Clever design
    2 bedrooms apartment of 44.0 m² - Ready for rent
    2 bedrooms apartment of 44.0 m² - Airy feel
    2 bedrooms apartment of 44.0 m² - Cozy living space
    2 bedrooms apartment of 44.0 m² - Stylish comfort
    2 bedrooms apartment of 44.0 m² - Your new rental home
    2 bedrooms apartment of 44.0 m² - Excellent rental offer
    2 bedrooms apartment of 44.0 m² - Well-planned
    2 bedrooms apartment of 44.0 m² - Bright interior
    2 bedrooms apartment of 44.0 m² - Efficient space
    2 bedrooms apartment of 44.0 m² - Clever design
    2 bedrooms apartment of 44.0 m² - Ready for rent
    2 bedrooms apartment of 44.0 m² - Airy feel
    2 bedrooms apartment of 44.0 m² - Cozy living space
    2 bedrooms apartment of 44.0 m² - Stylish comfort
    2 bedrooms apartment of 44.0 m² - Your new rental home
    2 bedrooms apartment of 44.0 m² - Excellent rental offer
    2 bedrooms apartment of 44.0 m² - Well-planned

    2 rooms apartment of 44m²

    Via Lungofiume 10, 18016 San Bartolomeo al Mare IM, Italy

    700 € / month

    3 bedrooms apartment of 70.0 m² - Cozy living space
    3 bedrooms apartment of 70.0 m² - Stylish comfort
    3 bedrooms apartment of 70.0 m² - Your new rental home
    3 bedrooms apartment of 70.0 m² - Excellent rental offer
    3 bedrooms apartment of 70.0 m² - Well-planned
    3 bedrooms apartment of 70.0 m² - Bright interior
    3 bedrooms apartment of 70.0 m² - Efficient space
    3 bedrooms apartment of 70.0 m² - Clever design
    3 bedrooms apartment of 70.0 m² - Ready for rent
    3 bedrooms apartment of 70.0 m² - Airy feel
    3 bedrooms apartment of 70.0 m² - Cozy living space
    3 bedrooms apartment of 70.0 m² - Stylish comfort
    3 bedrooms apartment of 70.0 m² - Your new rental home
    3 bedrooms apartment of 70.0 m² - Excellent rental offer
    3 bedrooms apartment of 70.0 m² - Well-planned
    3 bedrooms apartment of 70.0 m² - Bright interior
    3 bedrooms apartment of 70.0 m² - Efficient space
    3 bedrooms apartment of 70.0 m² - Clever design
    3 bedrooms apartment of 70.0 m² - Ready for rent
    3 bedrooms apartment of 70.0 m² - Airy feel
    3 bedrooms apartment of 70.0 m² - Cozy living space
    3 bedrooms apartment of 70.0 m² - Stylish comfort
    3 bedrooms apartment of 70.0 m² - Your new rental home
    3 bedrooms apartment of 70.0 m² - Excellent rental offer
    3 bedrooms apartment of 70.0 m² - Well-planned

    3 rooms apartment of 70m²

    Via Aurelia, 18016 San Bartolomeo al Mare IM, Italy

    2.300 € / month

    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned
    2 bedrooms apartment of 55.0 m² - Bright interior
    2 bedrooms apartment of 55.0 m² - Efficient space
    2 bedrooms apartment of 55.0 m² - Clever design
    2 bedrooms apartment of 55.0 m² - Ready for rent
    2 bedrooms apartment of 55.0 m² - Airy feel
    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned
    2 bedrooms apartment of 55.0 m² - Bright interior
    2 bedrooms apartment of 55.0 m² - Efficient space
    2 bedrooms apartment of 55.0 m² - Clever design
    2 bedrooms apartment of 55.0 m² - Ready for rent
    2 bedrooms apartment of 55.0 m² - Airy feel
    2 bedrooms apartment of 55.0 m² - Cozy living space
    2 bedrooms apartment of 55.0 m² - Stylish comfort
    2 bedrooms apartment of 55.0 m² - Your new rental home
    2 bedrooms apartment of 55.0 m² - Excellent rental offer
    2 bedrooms apartment of 55.0 m² - Well-planned

    2 rooms apartment of 55m²

    Ardoino Immobiliare, Via Aurelia, 18016 San Bartolomeo al Mare IM, Italy

    1.200 € / month

    Example image
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    2 rooms apartment of 50m²

    Pandolio, Via Aurelia 64, 18016 San Bartolomeo al Mare IM, Italy

    700 € / month

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Frequently asked questions

How to find an apartment for rent in San Bartolomeo al Mare?

You can easily find an apartment for rent in San Bartolomeo al Mare on Rentola. The platform allows you to browse through hundreds of updated listings, filtering by price, area, size, and other features. Once you find the apartment that suits you, you can contact the owner directly through Rentola, quickly and easily.

How many apartments for rent available in San Bartolomeo al Mare?

We currently have 31 apartment rentals in San Bartolomeo al Mare available at Rentola - however, this changes daily, so please check back regularly to stay up-to-date with the latest listings.

How much does it cost to rent an apartment in San Bartolomeo al Mare?

The cost of renting an apartment in San Bartolomeo al Mare can vary significantly depending on the area, size, and condition of the property. The average rent for apartments in San Bartolomeo al Mare is 1131 € per month. Depending on the area, you can expect to pay between 350 € and 2300 € per month. In general, prices tend to be higher in central areas compared to the outskirts. On Rentola, you can easily compare monthly rents and find options that fit your budget.

What to know before renting an apartment in San Bartolomeo al Mare?

Before renting an apartment in San Bartolomeo al Mare, it’s important to check the condition of the property, read the rental agreement carefully, and make sure it is properly registered. Also, check for any additional costs, the duration of the contract, the termination terms, and the conditions for the return of the security deposit. Being informed in advance will help you avoid unpleasant surprises.

How much tax do I pay if I rent an apartment in San Bartolomeo al Mare?

If you are the tenant, direct taxes on the rent are generally included in the monthly rent, but you might need to consider additional costs such as condominium fees, contract registration, and the waste tax (TARI). If you are the property owner renting out the property, you will need to pay IRPEF on rental income and the registration tax.