Flat tax on short-term rentals: complete 2025 guide

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

What is the flat tax (cedolare secca)?

The flat tax is an optional tax regime with a fixed rate on short-term rental income, replacing standard income tax (IRPEF) and regional/municipal surcharges.

2025 rates

  • 21% on rental income from the first property
  • 26% from the second property onwards
    • The owner can choose which property gets the 21% rate.

    When it makes sense

    Generally beneficial when the taxpayer's marginal IRPEF rate exceeds 21%, i.e. for total income above approximately €15,000 per year.

    Platform obligations

    Since 2024, platforms must withhold 21% at source on payments to property owners.

    Our support

    Our monthly reports include all information needed for tax declarations. We always recommend consulting your accountant for tax matters.

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    FAQ

    Devo fare qualcosa per la dichiarazione?

    Ti forniamo un report annuale completo. Per la dichiarazione, rivolgiti al tuo commercialista.

    Airbnb trattiene già le tasse?

    Sì, dal 2024 le piattaforme trattengono il 21% alla fonte.

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