Flat-rate tax on short lets 2026: an owner's guide

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

What cedolare secca is

A flat-rate tax replacing IRPEF on rental income for non-entrepreneurial owners.

2026 rates

  • 21% for a single rented unit per year
  • 26% from 2 up to 4 units
  • Over 4 units: presumed business activity, VAT required

    • What it covers

    Replaces IRPEF and stamp duty, but not IMU or waste tax. Ancillary services (breakfast, mid-stay cleaning) may trigger business classification.

    Platform withholding

    Airbnb, Booking and similar platforms withhold 21% and pay it to the Italian tax authority. If you fall in the 26% band, you settle the 5% difference in the annual return.

    How to opt in

    Via section RB of the Redditi PF form or model 730. For a numerical assessment on your property ask for a [free analysis](/en/analisi-gratuita/) or see our [short-let management service](/en/servizi/gestione-affitti-brevi/).

    Always consult a tax advisor

    Rules change with every budget law. This article is informational, not tax advice.

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    FAQ

    Quale aliquota si applica se ho due appartamenti all'Elba?

    Il 26% su entrambi dal momento in cui affitti la seconda unita' nello stesso anno d'imposta.

    Se Airbnb ha gia' trattenuto il 21%, devo versare altro?

    Solo se sei nel regime al 26%: la differenza del 5% si salda in dichiarazione. Se sei al 21%, la ritenuta e' gia' l'imposta finale.

    La cedolare copre anche l'IMU?

    No. IMU e tassa rifiuti restano dovute separatamente al Comune.

    Devo registrare il contratto di locazione turistica?

    Non serve per contratti sotto i 30 giorni: la cedolare si applica direttamente in dichiarazione dei redditi.

    Quando scatta la partita IVA?

    Dal quinto immobile affittato nello stesso anno, o quando si prestano servizi accessori tipici della casa vacanze imprenditoriale.

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