Cedolare Secca Calculator: Italian Flat Rental Tax
Work out the Italian cedolare secca — the optional flat tax on residential rental income — and the net rent you keep, an alternative to taxing rent under ordinary IRPEF.
Adjust the inputs and select Calculate for a full breakdown.
Compare Common Scenarios
How the numbers shift across typical situations for this calculator:
| Scenario | Cedolare secca tax | Net rent kept |
|---|---|---|
| 21% of €12,000 (€2,520) | 2,520 | 9,480 |
| 10% of €9,600 (canone concordato) | 960 | 8,640 |
| 21% of €18,000 | 3,780 | 14,220 |
| 21% of €7,200 | 1,512 | 5,688 |
How This Calculator Works
Enter the cedolare secca rate (21% standard, or 10% for qualifying canone concordato contracts) and your annual gross rent. The calculator returns the flat tax and the net rent kept. Cedolare secca is applied to the full rent with no deductions, replacing IRPEF, regional/municipal surtaxes, and the registration and stamp duties on the lease.
The Formula
Percentage of an Amount
Amount is the base value, Percentage is the rate applied to it
Worked Example
On €12,000 annual rent at the standard 21% rate, the cedolare secca is €2,520, leaving €9,480 net. Cedolare secca is an optional substitute-tax regime for landlords of residential property: instead of adding the rent to your other income and taxing it through progressive IRPEF (with regional and municipal surtaxes), you pay a single flat rate on the gross rent. It also exempts the contract from the registration tax (imposta di registro) and stamp duty (imposta di bollo) normally due on a lease — but you forgo IRPEF deductions and the annual ISTAT rent increase during the option.
Key Insight
Cedolare secca is one of the most important choices an Italian residential landlord makes, and whether it beats ordinary IRPEF taxation depends on your situation. Under cedolare secca you pay a flat 21% (free-market 'canone libero' contracts) or a reduced 10% (qualifying 'canone concordato' agreed-rent contracts in eligible municipalities) on the gross rent — with no deductions — and it replaces IRPEF and its regional/municipal surtaxes on that income, plus exempts the lease from registration tax and stamp duty. The trade-offs: you can't apply IRPEF deductions or the lump-sum reduction on rental income, and you must waive the right to apply the annual ISTAT inflation adjustment to the rent for the duration of the option. When does it win? Generally for landlords with higher overall income (whose marginal IRPEF rate plus surtaxes exceeds the flat rate), and especially with canone concordato where the 10% rate is very low. Ordinary IRPEF can be better for low-income landlords whose marginal rate is below the flat rate, or those with significant deductions/credits to offset. This calculator shows the flat-tax amount and net rent at your chosen rate; to decide between cedolare secca and IRPEF, compare this flat tax against your estimated IRPEF on the rent (including surtaxes and the registration/stamp duty you'd otherwise pay). The regime is elected per-contract and can be reconsidered, and rules (rates, eligible contracts, short-let provisions) can change — verify current Agenzia delle Entrate rules or consult a commercialista for your case.
Aliquote cedolare 2024 e regimi applicabili
21% — CANONE LIBERO. Locazione abitativa con contratto 4+4 ordinario o transitorio.
10% — CANONE CONCORDATO. Contratto 3+2 (3 anni durata + 2 rinnovo) in comuni ad alta tensione abitativa (Milano, Roma, Napoli, Torino, Bologna, Firenze, etc. — elenco CIPE).
Substantial agevolazione — risparmio 11 punti vs canone libero.
Richiede asseverazione associazioni inquilini/proprietari (Confedilizia, SUNIA, etc.).
26% — LOCAZIONI BREVI TURISTICHE (Bilancio 2024, dal 2° immobile in poi).
Primo immobile sempre 21% indipendentemente da brevi.
Dal 2° al 4° immobile destinato a locazione breve (≤30 giorni): 26%.
5° immobile e oltre: presunzione attività imprenditoriale, esce da cedolare → reddito di impresa.
VANTAGGIO CEDOLARE.
(1) SOSTITUISCE IRPEF (fascia marginale fino al 43%) + addizionali regionali (0,9-3,33%) + comunali (0-0,9%).
(2) ESENTE IMPOSTA DI REGISTRO 2% canone annuo + bollo €16/foglio.
(3) IMPOSTA SEMPLIFICATA — calcolo diretto.
SVANTAGGI CEDOLARE.
(1) PERDITA DETRAZIONI IRPEF — coniuge, figli a carico, ristrutturazioni 50%, ecobonus, etc. assorbono solo redditi assoggettati a IRPEF.
(2) RINUNCIA AGGIORNAMENTO ISTAT canone (durante regime cedolare).
(3) NO COMPENSAZIONE PERDITE altri redditi.
QUANDO CONVIENE. Reddito locazione substantial e fascia IRPEF marginale alta (38%+).
Esempi pratici e ottimizzazione
ESEMPIO 1. Pensionato, reddito €18.000 pensione + €12.000 affitto monolocale.
IRPEF su €30.000 totale. Fascia marginale 25%.
Sul €12.000 affitto: IRPEF ~25% × €12K = €3.000 + addizionali ~€300 = €3.300.
Cedolare 21%: €12K × 21% = €2.520.
Risparmio €780 + perdita detrazioni minore — convenienza substantial.
ESEMPIO 2. Lavoratore €60.000 + €15.000 affitto bilocale Milano.
Fascia IRPEF marginale 43%.
Sul €15.000 affitto: IRPEF 43% = €6.450 + addizionali ~€500 = €6.950.
Cedolare 21%: €3.150. Risparmio €3.800 substantial.
ESEMPIO 3. Stesso scenario, Milano alta tensione abitativa, contratto 3+2 concordato.
Cedolare 10%: €1.500. Risparmio €5.450 vs IRPEF.
Substantial — privilegiare concordato dove possibile.
ESEMPIO 4. Proprietario 3 monolocali Roma centro, tutti su Airbnb breve.
Pre-2024: tutti 21%. Da 2024: 1° immobile 21%, 2° e 3° immobile 26%.
STRATEGIA 4° IMMOBILE TURISTICO. Considerare contratto annuale 4+4 (cedolare 21%) vs breve 26%.
Substantial differenza fiscale può ribaltare convenienza tra modalità locazione.
Italia — Cedolare secca aliquote (2024)
Riferimento aliquote per tipologia.
| Tipologia locazione | Aliquota 2024 |
|---|---|
| Canone libero (contratto 4+4) | 21% |
| Canone concordato (3+2) — comuni alta tensione | 10% |
| Locazione breve 1° immobile | 21% |
| Locazione breve 2°-4° immobile | 26% |
| Locazione breve 5°+ immobile | Esce da cedolare (impresa) |
| Affitti studenti universitari fuori sede | Concordato 10% se requisiti |
| Imposta registro (con cedolare) | Esente |
| Imposta bollo (con cedolare) | Esente |
| Addizionali regionali/comunali | Esente |
| IRPEF + scaglioni | Sostituita |
Legge 23/2011 + modifiche Legge Bilancio 2024 (213/2023). Cedolare opzionale annualmente. Comuni alta tensione abitativa: elenco CIPE (Milano, Roma, Napoli, etc.). Concordato 10% richiede asseverazione associazioni. Perdita detrazioni IRPEF (ristrutturazioni, familiari) substantial — calcolare bilancio netto.
Cedolare secca vs IRPEF ordinaria on rental income
The right regime depends on your overall income and the type of contract. This is the canonical trade-off a landlord weighs each year — note cedolare is elected per-contract and can be reconsidered.
| Aspect | Cedolare secca (21%) | IRPEF ordinaria |
|---|---|---|
| Tax base | 100% of gross rent (no deductions) | 95% of gross rent (5% lump-sum deduction) |
| Rate | Flat 21% (or 10% canone concordato) | Marginal IRPEF 23%/35%/43% + 1.5–2.5% surtaxes |
| Imposta di registro | Exempt | Owed: 2% of annual rent (each year) |
| Imposta di bollo | Exempt | Owed: €16 per copy at signing/renewal |
| Annual ISTAT rent adjustment | Waived during the option | Allowed |
| Best for | Higher-income landlords; canone concordato always | Low-income landlords below the 35% bracket with deductions |
Frequently Asked Questions
How is cedolare secca calculated?
Multiply the gross annual rent by the flat rate. At 21% on €12,000 of rent, the cedolare secca is €2,520, leaving €9,480 net. It applies to the full rent with no deductions.
What are the cedolare secca rates?
The standard rate is 21% for free-market (canone libero) contracts. A reduced 10% rate applies to qualifying agreed-rent (canone concordato) contracts in eligible municipalities. Special rules can apply to short lets; verify current Agenzia delle Entrate rates for your contract type.
What does cedolare secca replace?
It's a substitute tax: it replaces IRPEF and its regional and municipal surtaxes on the rental income, and exempts the lease from the registration tax (imposta di registro) and stamp duty (imposta di bollo) otherwise due. In exchange, you forgo IRPEF deductions and can't apply the annual ISTAT rent adjustment during the option.
Is cedolare secca better than ordinary IRPEF?
It depends. It generally wins for landlords whose marginal IRPEF rate plus surtaxes exceeds the flat rate, and especially with the 10% canone concordato rate. Ordinary IRPEF can be better for low-income landlords below the flat rate or those with significant deductions. Compare this flat tax against your estimated IRPEF on the rent to decide.
What are the downsides of choosing cedolare secca?
You lose IRPEF deductions and the lump-sum reduction on rental income, and you must waive the annual ISTAT inflation increase to the rent for the duration of the option. For landlords who would benefit from those, or whose marginal rate is low, ordinary taxation may be preferable. Consult a commercialista for your situation.
When is this calculator unreliable?
Meno affidabile per immobili commerciali (cedolare non applicabile generalmente), contratti misti abitativo/non, anno con primo immobile turistico al 21% e altri al 26% (regime split), o quando contribuente perde detrazioni IRPEF (familiari a carico, ristrutturazioni 50%, ecobonus) che assorbono solo redditi IRPEF — perdita può superare risparmio cedolare. Concordato 10% richiede asseverazione associazioni inquilini/proprietari + comune in elenco CIPE alta tensione.
References & Authoritative Sources
- Agenzia delle Entrate — Cedolare secca · consulted June 1, 2026 · Autorità fiscale italiana
- Legge 23/2011 Art. 3 — Cedolare secca affitti · consulted June 1, 2026 · Norma istitutiva
- Legge 213/2023 (Bilancio 2024) — Modifica cedolare locazioni brevi · consulted June 1, 2026 · Modifica aliquote 2024
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Methodology & Review
Cedolare secca italiana = aliquota sostitutiva su redditi di locazione immobili abitativi (no IRPEF, addizionali, imposta registro/bollo). Aliquote 2024: 21% (canone libero); 10% (canone concordato in comuni alta tensione abitativa); 26% (locazioni brevi turistiche dopo primo immobile, da Legge Bilancio 2024). Sostitutiva totale. RELIABILITY: Affidabile per redditi locazione abitativa documentati e regime cedolare opzionato. Meno affidabile quando (a) immobile commerciale (cedolare non applicabile generalmente, salvo eccezioni specifiche); (b) contratti misti abitativo/non; (c) anno con primo immobile turistico al 21% (regime split); (d) detrazioni IRPEF perdute (vantaggio progressività perso); (e) addizionali regionali/comunali variabili.
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