Italy · tax rate
Italy non-resident rent tax: IRPEF brackets or the 21% cedolare secca
Italian rent for a non-resident: IRPEF at 23%, 33% or 43% (2026) on 95% of the rent, or the cedolare secca at 21% (10% for concordato leases) on the full rent.
Updated
Direct answer
Italian rent is taxed either under ordinary IRPEF or, by election, under the cedolare secca. Under IRPEF, the taxable building income is normally the rent reduced by a flat 5%, taxed at 23% up to €28,000, 33% up to €50,000 and 43% above (brackets in force from 1 January 2026). The cedolare secca replaces IRPEF on the rent with a flat 21% on the full rent agreed in the lease, or 10% for qualifying concordato leases. A non-resident reports either route in Redditi PF, not the 730.
Italian tax on residential rent (tax year 2026, checked 27 October 2026)
| Route | Base | Rate | Source |
|---|---|---|---|
| IRPEF (ordinary) | Rent reduced by 5% (more in Venice centre and for listed buildings), or the cadastral income if higher | 23% to €28,000; 33% to €50,000; 43% above | TUIR art. 11 and 37 |
| Cedolare secca, free-market lease | Full annual rent agreed in the lease, no deductions | 21% | D.lgs. 23/2011 art. 3; Agenzia delle Entrate |
| Cedolare secca, concordato lease in eligible municipalities | Full annual rent | 10% | Agenzia delle Entrate |
| Short lets (30 days or less), cedolare | Full rent | 21% on one property chosen in the return, 26% on the second; from 2026 more than two flats means a business | Agenzia delle Entrate |
Working route
Worked example: €12,000 of rent
Our calculation. Under the cedolare secca: €12,000 × 21% = €2,520. Under IRPEF, assuming the rent exceeds the cadastral income: €12,000 × 95% = €11,400, at 23% = €2,622 before any deductions or credits the owner may claim. The cedolare also removes registration and stamp duty on the lease, but the landlord gives up ISTAT rent increases while the election lasts.
Who may elect the cedolare secca
The Agenzia delle Entrate sets the conditions as an individual owner, or holder of a real right, who lets residential property outside a business. Its page states no residence condition. Leases to tenants acting in the course of a business are excluded in the Agenzia's view.
Where it is filed
A non-resident uses Redditi PF. See the Italy deadlines page for the 2 November 2026 filing date of tax year 2025.
Hard stop
A tenant company, a short-let activity run with hotel services, more than two short-let flats, a sale or an uncertain residence need tailored advice; the comparison above assumes one simple residential lease.
Related routes