Letting in Italy
The tax on your rent: cedolare secca or IRPEF
What a long let pays in a year under each regime, side by side, from the national rules. The choice is yours; the figures are here.
In euro, as in the contract.
Salary, pension and the rest, without this rent. It sets the IRPEF rate the rent is taxed at.
Together, as a percentage. They depend on where you live; your last return shows them.
Type a rent to see the figures.
This is arithmetic over national rules, not advice. A commercialista or a CAF confirms your case before you choose.
D.Lgs. 23/2011 art. 3; DPR 917/1986 (TUIR) art. 11, art. 37 c. 4-bis; L. 431/1998 art. 8; L. 392/1978 art. 8; L. 199/2025.
Two ways to tax the same rent
Under the cedolare secca you pay 21% of the whole rent, or 10% on a canone concordato in a comune ad alta tensione abitativa, and no registration tax or bollo. Under IRPEF 95% of the rent is added to your other income and taxed at your rate: 23% to €28.000, 33% to €50.000, 43% above, in 2026.
At €1.000 a month with €35.000 of other income, the cedolare is €2.520 a year. Under IRPEF, €11.400 of income at 33% is €3.762, plus €120 of registration tax: €3.882, before the addizionali, which depend on where you live.
Questions people ask
- Is the cedolare secca the lower tax?
- It depends on your IRPEF rate and the contract: the calculator puts the two figures side by side. With the cedolare you give up raising the rent by ISTAT while it runs.
- When is the cedolare 10%?
- On a canone concordato in a comune ad alta tensione abitativa, a capoluogo or a metropolitan city. Otherwise 21%.
- Is there registration tax with the cedolare?
- No: the cedolare replaces the registration tax and the bollo on the contract, for you and for the tenant.
- How much income is declared under IRPEF?
- 95% of the rent; on a canone concordato in a comune ad alta tensione abitativa, 70% of that 95% (L. 431/1998 art. 8).