Owners · free tool
Flat-rate tax or IRPEF: what you keep from the rent
Enter the rent, the lease and your income without the rent: we show what you pay with the flat-rate tax (cedolare secca) and with ordinary income tax, at 2026 rates and with Trieste's surcharges. The sum is done in your browser.
How we do the sum
Flat-rate tax (cedolare secca): a fixed tax on the whole rent, 10% for regulated-rent leases in Trieste (3+2, temporary and student leases) and 21% for the free-market 4+4. It replaces IRPEF, surcharges, registration tax and stamp duty.
Ordinary income tax: the rent is added to your income. A flat 5% comes off and, for the 3+2 and student leases, a further 30% (Law 431 of 1998, article 8): 66.5% of the rent is taxed. Temporary leases don't get the 30% off.
On the extra income we apply 2026 IRPEF (23% up to €28,000, 33% up to €50,000, 43% above), the Friuli Venezia Giulia regional surcharge (0.70% if income is no more than €15,000, otherwise 1.23%, on the whole income) and the Trieste municipal surcharge (0.8%, exempt up to €12,500). Then the registration tax: 2% of a year's rent (on 70% for the 3+2 and student leases), split by law with the tenant.
The sum compares your income with and without the rent: the difference is what the rent really costs you in tax.
When the flat-rate tax may not pay
Rent under the flat-rate tax stays outside IRPEF, so deductions (medical costs, renovations, dependants) can't reduce it. If you have large deductions to use and little other income, check with your accountant.
For regulated-rent leases made without the assistance of the associations, the 10% rate and the other reductions only apply with the certificate of compliance (attestazione di rispondenza).
The other advantages of regulated rent
With regulated rent, ILIA, the tax that replaced IMU in Friuli Venezia Giulia, is paid at 75%. Rules and examples in the guide to the flat-rate tax and ILIA; the 3+2 rent for your home comes from the regulated rent calculator.
Questions
What is the flat-rate tax (cedolare secca) rate in 2026?
21% on free-market rent. 10% on regulated-rent leases in high-housing-pressure municipalities such as Trieste: 3+2, temporary and student leases. The 10% rate has been permanent since 2020.
Is the flat-rate tax always better?
Almost always, in Trieste: even at the first IRPEF bracket, 23%, ordinary tax costs more than the flat-rate tax, on regulated and free rent alike. The exception can be someone with large deductions to use and little other income.
Who pays the registration tax?
Without the flat-rate tax: 2% of a year's rent (on 70% for the 3+2 and student leases), at least €67, split equally between owner and tenant (Law 392 of 1978, article 8). With the flat-rate tax it isn't due, nor is stamp duty.
Sources: TUIR art. 11, IRPEF rates amended by Law 199/2025 (2026 budget); Legislative Decree 23/2011 art. 3 (flat-rate tax); Law 431/1998 art. 8; Friuli Venezia Giulia Region, regional surcharge rates (Regional Law 14/2012); Department of Finance, Trieste municipal surcharge (resolution no. 33 of 2015, confirmed); Presidential Decree 131/1986, Tariff part I art. 5; Law 392/1978 art. 8. Rates checked on 11 November 2026.
Written with AIby the TriesteAffitti editorial team and checked against the sources. How we use AI