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.
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.
Related Calculators
Methodology & Review
The tax is the cedolare secca rate applied to the gross rent; the remainder is the net rent kept. It models the flat-tax option on the full rent (no deductions) and does not compare it to ordinary IRPEF taxation or apply the reduced rate available for certain agreed-rent (canone concordato) contracts.
Written by Ugo Candido · Last updated May 22, 2026.