Flat tax on short-term rentals 2026: rates, benefits and how it works

1 min read | Last updated: March 2026 | By Elba Property Consultant

Flat tax (cedolare secca) for short-term rentals 2026

The flat tax replaces IRPEF and regional/local surcharges. Rates for 2026:
  • 21% on gross income from the first property rented short-term
  • 26% on income from the second property and beyond
    • The tax base is gross income (no deductions for expenses). It's most advantageous when actual costs are low or when the marginal IRPEF rate exceeds 21%. Since 2024, platforms (Airbnb, Booking, VRBO) are required to withhold 21% at source for Italian hosts. This is deducted from the final tax due. ELBA Property Consultant works with specialist fiscal consultants. Contact us: +39 340 278 8830. Need support with the tax compliance for your Elba property? Elba Property Consultant handles flat-rate taxation, contracts and fiscal obligations for owners. [Contact us for a free consultation](/en/analisi-gratuita/).

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    FAQ

    Devo pagare la cedolare secca anche se affitto solo 2 settimane all'anno?

    Sì, la cedolare secca si applica a tutti i redditi da affitti brevi indipendentemente dalla durata complessiva. Tuttavia per importi molto bassi il vantaggio rispetto all'IRPEF ordinaria è marginale.

    Le commissioni di Airbnb sono deducibili dalla cedolare secca?

    No. La cedolare secca si applica sul reddito lordo senza possibilità di dedurre nessuna spesa, incluse le commissioni delle piattaforme.

    Ho già la ritenuta d'acconto del 21% trattenuta da Airbnb: devo ancora pagare?

    La ritenuta è un acconto. In dichiarazione la compensate con la cedolare secca dovuta. Se la ritenuta supera la cedolare, avete un credito d'imposta.

    Posso cambiare regime fiscale ogni anno?

    Sì, l'opzione per la cedolare secca si rinnova o si revoca ogni anno in sede di dichiarazione dei redditi.

    Ho due appartamenti sull'Elba: pago il 26% su entrambi?

    No. Il 21% si applica al primo immobile (quello che scegliete come principale), il 26% su tutti gli altri.

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