Italian Cedolare Secca Calculator 2025
🏠 Free ToolCompare taxation with cedolare secca (21% free-market rent, 10% agreed rent) versus standard IRPEF on rental income. Find out which regime saves you more.
How it Works
Cedolare secca is an optional flat-tax regime for Italian landlords renting residential properties. It replaces the standard progressive IRPEF income tax, regional and municipal surcharges, stamp duty and registration tax with a single flat-rate substitute tax.
Our calculator compares both options: cedolare secca at 21% (or 10% for agreed-rent contracts) versus standard IRPEF taxation at the landlord’s marginal tax rate. Enter the annual rent, contract type and your IRPEF bracket to instantly see a side-by-side comparison and potential savings.
Choosing cedolare secca means waiving rent indexation (including ISTAT inflation adjustments) for the duration of the option. This trade-off should be carefully evaluated, especially during periods of high inflation. For a complete view of Italian property taxation, also check our IMU property tax calculator.
Frequently Asked Questions
What is cedolare secca?
It is a substitute flat tax on rental income that replaces IRPEF, regional/municipal surcharges, stamp duty and registration tax. The rate is 21% for free-market contracts or 10% for agreed-rent contracts.
When is cedolare secca more convenient?
It is almost always more convenient than IRPEF, especially for taxpayers in the 35% or 43% marginal bracket. With the 10% agreed-rent rate, savings are even greater.
Does cedolare secca apply to commercial leases?
No, it applies only to residential property leases (cadastral categories A/1 through A/11, excluding A/10).