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Rental income in Italy: flat tax or IRPEF

Enter the rent and your IRPEF rate: the calculator compares what the landlord pays under the two regimes.

€
Type of lease
%
The bracket of your total income: it is in your last tax return.
%
Optional: usually 1 to 3% in total.

🔒 The data you enter stays in your browser: we don't store it.

Yearly saving with the flat tax (cedolare secca)
€0

Enter the rent and your IRPEF rate: the result updates as you type.

This is an indicative estimate. It is based on the data you entered and on the rules in force on 6 November 2026. It is not advice and does not replace the opinion of the accountant: always check the figures before using them in a deed. Terms of use

How the flat tax works

The cedolare secca is a flat tax on residential rent that an individual landlord can choose instead of IRPEF: 21% for open-market leases and 10% for agreed-rent (canone concordato) leases in the municipalities where it applies. It also replaces surcharges, registration tax and stamp duty on the lease, but the rent cannot be raised in line with inflation while the option lasts.

With IRPEF, 95% of the rent is taxed at your marginal rate plus regional and municipal surcharges (the base is cut by a further 30% for agreed rent), and the landlord pays half of the 2% annual registration tax.

For information only. The comparison is an estimate for general guidance with no official or tax standing: it ignores deductions, other income and special cases. Non-resident landlords should check their position with an accountant.

Frequently asked questions

Can a non-resident landlord choose the cedolare secca?

Yes, an individual landlord who lets a home in Italy can opt for it whether resident or not; check the details with an accountant.

Does the 10% rate apply everywhere?

No: it applies to agreed-rent leases in high housing pressure municipalities and the others listed by law.

Sources

Art. 3 of Legislative Decree no. 23 of 14 March 2011 (cedolare secca); art. 37 of the TUIR; art. 8 of Law no. 431 of 9 December 1998. Rules updated on 6 November 2026.

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