Is the flat-rate tax always advantageous?

It depends on the owner's marginal IRPEF rate. For those on 38-43% IRPEF brackets, the 21% flat-rate tax is almost always advantageous. For those with very low income on the 23% bracket, the benefit is smaller. Calculate with your accountant.

Can I return to the standard regime after choosing the flat-rate tax?

Yes. The flat-rate tax option renews automatically each year, but can be revoked at the end of each year by notifying the tenant and Agenzia delle Entrate within the registration tax payment deadline.

Does the flat-rate tax apply to short-term rentals?

Yes, but with different rules: for short-term rentals (contracts up to 30 days, e.g. Airbnb) the flat-rate tax is 21% for the first property rented. From the second property onwards (same owner) the rate rises to 26%.

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Flat-rate rental tax (cedolare secca)

The cedolare secca is an optional tax regime for property owners who rent out residential properties to individuals. It replaces IRPEF on rental income, regional and municipal surcharges, and registration tax and stamp duty on the lease. The rate is 21% for free-market contracts (4+4) and 10% for regulated-rent contracts (3+2).

Authority

Agenzia delle Entrate

Time

20 min

Updated

Apr 2026

What you need

✓Lease agreement
✓SPID or CIE for notification to Agenzia delle Entrate (via RLI online)
✓IBAN for payment of the flat-rate tax (F24 form)

Step-by-step procedure

Check if you can access the flat-rate tax

The flat-rate tax applies to residential property leases (category A, excluding A10) entered into with individuals not acting in the course of business. It does not apply to commercial leases, rentals to companies, sub-leases or instrumental properties.

Those who choose the flat-rate tax cannot increase the rent for the entire contract duration (not even based on ISTAT index).

Opt for the flat-rate tax at registration

At the time of registering the lease (within 30 days of signing), log in to the RLI service at agenziaentrate.gov.it with SPID and select the flat-rate tax option. Registration tax is not applied. If the contract is already registered, you can opt for the flat-rate tax at annual renewal deadlines.

You must notify the tenant of the flat-rate tax option by registered letter before the start of the contract or the year for which you apply it.

Pay the flat-rate tax

The flat-rate tax is paid via F24 form (tax code 1842). Deadlines follow IRPEF schedules: advance payment in November (95% of the previous year's amount, split in two if exceeding €257.52) and balance by 30 June of the following year with the tax return (730 or Redditi form).

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Guida cedolare secca, Agenzia delle Entrate

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800.909.696

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.

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