Italian flat-rate rental tax (cedolare secca) — work out the amount due
The cedolare secca is charged on the annual rent agreed in the lease, with no deductions: 21 % as a rule, 10 % for an agreed-rent (canone concordato) lease in the listed municipalities, and 26 % on a second property let short-term. Beyond two flats let short-term, the activity counts as a business and the regime no longer applies.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Renting out a property· Step 4 of 12· Next step: Italian rental income under ordinary income tax — IRPEF on rent compared with the flat-rate tax
Your result
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L’imposta sostitutiva si calcola applicando un’aliquota del 21% sul canone di locazione annuo stabilito dalle parti. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « E’ prevista un’aliquota ridotta al 10% per i contratti di locazione a canone concordato relativi ad abitazioni ubicate: »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l'aliquota è pari al 21% per i redditi derivanti dai contratti di locazione breve relativi a un immobile scelto dal contribuente in sede di dichiarazione dei redditi »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « al secondo immobile si applica l’aliquota del 26%. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « non più di due appartamenti (in precedenza, non più di quattro appartamenti); oltre tale soglia, l’attività, da chiunque esercitata, si considera svolta in forma imprenditoriale. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « I locali commerciali devono essere classificati nella categoria catastale C/1 e avere una superficie fino a 600 metri quadrati, escluse le pertinenze. L’aliquota applicabile è del 21%. »
Calculation assumptions
- The landlord is an individual who does not let the property in the course of a business or profession, and the tenant is not acting as a business or professional (except for C/1 shops let in 2019).
- The rent entered is the annual rent set in the lease, for the share of the landlord who opts for the regime.
- The tool does not compare the cedolare secca with ordinary IRPEF income tax, and leaves out registration tax and stamp duty, which are not due once the option is taken.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian lease registration tax (imposta di registro) — what you pay to register a lease
- Italian income tax on an empty second home (non-let property)
- Italian rental income under ordinary income tax — IRPEF on rent compared with the flat-rate tax
- Italian 21 % withholding on short-term lets collected by platforms
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.