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Paying Italian cedolare secca rental tax with the F24

Cedolare secca, Italy's flat tax on residential rents, is paid with the F24 form on the same deadlines and in the same way as Irpef, as an advance and a balance. The advance equals 100% of the tax due for the previous year and is paid only if that exceeds 51.65 euros: in a single instalment by 30 November if it is below 257.52 euros, otherwise in two instalments (40% by 30 June, or by 30 July with 0.40% added, and 60% by 30 November). The balance is paid by 30 June of the following year, or by 30 July with the 0.40% surcharge. The tax codes are 1840 (first advance instalment), 1841 (second instalment or single payment) and 1842 (balance).

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 15 min

This content is part of the path: Renting out a property· Step 11 of 12· Next step: Paying Italian IMU property tax with the F24

Deadlines

30 June
Balance for the previous year and, where the advance is due in two instalments, the first 40% instalment
30 July
The same payments as on 30 June, with a 0.40% surcharge as interest
30 November
Second advance instalment (60%), or the whole advance in a single payment if below 257.52 euros

Documents to prepare

  • The registered lease with the cedolare secca option
  • The cedolare secca due for the previous year and for the year just ended
  • Receipts for the advance F24 payments already made
  • Access to online banking or the Agenzia's online services, or an intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • A natural person who owns the property or holds a right of enjoyment over it, lets it outside a business or profession, and has opted for cedolare secca, at registration of the lease or in a later year
  • In the first year of the option no advance is generally due: there is no previous year's substitute tax to compute it on
  • Anyone carrying on activities for which ISA indices were approved and declaring revenue or fees not above the limit in the approving decree pays the advance in two equal 50% instalments, including flat-rate and "vantaggio" regime taxpayers

Worked example

Giulia Conti, a landlord in Bologna under cedolare secca since 1 July 2024

Giulia has let a flat since 1 July 2024 and opted for cedolare secca at registration. For the six months of 2024 the substitute tax, computed with the cedolare-secca calculator, is 1,050 euros: in 2024, her first year under the option, she paid no advance. In 2025 she paid an advance equal to 100% of 1,050 euros: 420 euros (40%) in June and 630 euros (60%) in November. For 2025, a full year, the tax is 2,100 euros. By 30 June 2026 Giulia pays with the F24 the 2025 balance of 1,050 euros (2,100 less 1,050) under code 1842 and, since the 2026 advance is 2,100 euros, more than 257.52 euros, the first 40% instalment of 840 euros under code 1840. By 30 November 2026 she pays the second 60% instalment, 1,260 euros, under code 1841.

How to fill it in, step by step

  1. Compute the year's substitute tax with the cedolare-secca calculator.
  2. Work out the balance: the year's tax less the advances already paid for that year.
  3. Work out the advance for the current year: 100% of the previous year's tax, due only if it exceeds 51.65 euros.
  4. If the advance is below 257.52 euros, pay it in a single instalment by 30 November; otherwise split it into a first 40% instalment and a second 60% one (50% and 50% if you fall within the ISA taxpayers).
  5. Fill in the Erario section of the F24 with code 1842 for the balance and 1840 for the first advance instalment, and pay by 30 June, or by 30 July adding 0.40%.
  6. By 30 November pay the second instalment or the single-payment advance under code 1841.

Good to know

  • Under cedolare secca, no registration tax or stamp duty is paid when the lease is registered: the registrazione-contratto-locazione guide describes the option.
  • Cedolare secca can be offset ("compensabile") under the ordinary F24 rules.
  • For 2026, ISA taxpayers, including flat-rate and "vantaggio" regime ones, who must make the 30 June payments may pay by 20 July 2026 without surcharge, or within the following thirty days adding 0.80% (article 6, Decree-Law 89/2026).
  • The cedolare rates are not repeated here: the cedolare-secca calculator carries them, with their sources.
  • A missed or short payment is regularised with the ravvedimento operoso: the versamento-ravvedimento-operoso guide describes it.

Common mistakes

  • Paying an advance in the first year of the option, when there is no previous year's tax to compute it on.
  • Computing the advance on a percentage other than 100% of the previous year's tax.
  • Mixing up the tax codes: 1840 is the first advance instalment, 1841 the second instalment or single payment, 1842 the balance.
  • Paying registration tax on the lease after choosing cedolare secca, which replaces it.
  • Splitting into two instalments an advance below 257.52 euros, which must be paid in one instalment by 30 November.

Frequently asked questions

When is cedolare secca paid?

On the same deadlines as Irpef: the balance by 30 June of the following year (or 30 July with 0.40% added), the advance in one or two instalments by 30 June and 30 November.

How much is the cedolare secca advance?

100% of the tax due for the previous year, if that exceeds 51.65 euros. Below 257.52 euros it is paid in one instalment by 30 November; above, in two instalments of 40% and 60%.

Which tax codes are used?

1840 for the first advance instalment, 1841 for the second instalment or single-payment advance, 1842 for the balance.

Is an advance due in the first year?

Generally not: in the first year of the option there is no previous year's substitute tax, which is the basis for the advance.

Can cedolare secca be offset against a credit?

Yes, cedolare secca can be offset under the ordinary rules of the F24 form.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.