Italian 21 % withholding on short-term lets collected by platforms
When an agency or platform collects the rent for an Italian short-term let (30 days or less), it withholds 21 % of the rent as an advance on the owner's tax. The platform's commission does not reduce the base of the withholding.
2026 rules — verified on September 25, 2026Free, no account
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Sources and assumptions
- Gazzetta Ufficiale — D.L. 50/2017 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « operano, in qualita' di sostituti d'imposta, una ritenuta, a titolo d'acconto del 21 per cento sull'ammontare dei canoni e corrispettivi all'atto del pagamento al beneficiario »
- Gazzetta Ufficiale — D.L. 50/2017 — tax year 2026, verified on September 25, 2026
Excerpt from the source : « si intendono per locazioni brevi i contratti di locazione di immobili ad uso abitativo di durata non superiore a 30 giorni »
Calculation assumptions
- The owner is an individual letting a residential property outside any business activity.
- The agency or platform collects the rent or takes part in the payment: only then does it withhold the tax.
- The withholding is worked out on the full rent and charges, before the platform's commission.
- The calculator does not work out the owner's final tax (flat-rate cedolare secca or ordinary income tax), nor the municipal tourist tax.
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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.