Tax Filing Status in Italy for Renters - IRPEF and Capped Tax (Cedolare Secca) Comparison.
Compare ordinary income tax with flat rate of 21% or a reduced rate of 10%, agreed upon, for all brackets over a period of ten years and annual net inflows equal to zero (cash flow).
Contract Details
Tax Comparison
| Voice | Ordinary IRPEF (Istituto di Reddito delle Imposte sulle Persone e le Famiglie) | Flat tax (or withholding) |
|---|---|---|
| Annual canon | 12,000 € | 12,000 € |
| Taxable base (95% of the rate) | 11,400 € | 11,400 € |
| Applicable rate | 35% (scaglione Da €28.000 a €50.000 (35%)) | 21% (sostitutiva) |
| Annual fee | 3,990 € | 2,394 € |
| Monthly equivalent rate | 333 € | 200 € |
Cash flow projection for 10 years (with inflation of 2% per year)
| Year | Income Tax (€) | Deductible (£/¥/$, etc.) or Deduction Fee | Euros (£) |
|---|---|---|---|
| Anno 1 | 3,990 | 2,394 | 1,596 |
| Anno 2 | 4,070 | 2,442 | 1,628 |
| Anno 3 | 4,151 | 2,491 | 1,660 |
| Anno 4 | 4,234 | 2,541 | 1,694 |
| Anno 5 | 4,319 | 2,591 | 1,728 |
| Anno 6 | 4,405 | 2,643 | 1,762 |
| Anno 7 | 4,493 | 2,696 | 1,797 |
| Anno 8 | 4,583 | 2,750 | 1,833 |
| Anno 9 | 4,675 | 2,805 | 1,870 |
| Anno 10 | 4,768 | 2,861 | 1,907 |
Come utilizzare IRPEF vs Cedolare Secca
Inserisci il canone annuo di locazione
Il canone annuo è l'importo totale annuale del contratto di affitto (12 × canone mensile). Non include gli oneri accessori a carico del conduttore.
Seleziona lo scaglione IRPEF marginale
Lo scaglione marginale è quello applicato all'ultimo euro di reddito. Se hai redditi diversi (lavoro dipendente + affitti), l'affitto si aggiunge e si tassa allo scaglione più alto.
Scegli tra cedolare 21% o 10% concordato
La cedolare secca al 10% è riservata ai contratti a canone concordato stipulati nei comuni con tensione abitativa. Richiede accordo con sindacati inquilini/proprietari e rinnovo accordo territoriale.
Domande frequenti
Who can opt for dry waiver?
Concise rental is available for individuals who own residential leases. It does not apply to commercial rentals or those made in the course of business, art, or profession.
Can I still deduct expenses with a flat rate?
No. Dry flat rate replaces IRPEF + regional/additional allowances and is applied to 95% of the tax (fixed deduction of 5%). No further deductions can be added. With IRPEF ordinary, the 5% fixed rate is the same, but additional allowances are added up.
Does dry flat rate always pay off with high slope?
Generally yes: the flat rate of 21% is more convenient by tier 35% up (ordinary IRPEF tax is more expensive). The 10% concessionary rate is practically always advantageous from the first tier. Note: the concessionary rate excludes the ISEE canonic fee from income.
How do I report the optional withholding to the Tax Agency?
Communicates with the RLI Model (Registry of Leases and Properties) at contract registration. Annually within 30 days of renewal, notify of any tacit renewal variation using the RLI Variation model.