Italian taxes on your villa, handled.
If you own a villa in Tuscany and rent it for short stays, Italy taxes that income at a single flat rate: 21% on your first property, 26% from the second. It replaces income tax, regional and municipal surtaxes, and stamp duties. MANERI operates the withholding, issues your annual tax certificate, and pays it to the Italian authorities for you. You receive a clean net figure and a clear report, whether you live in Florence, London, New York, or Malta.
- A short-term let is any rental contract of up to 30 days.
- The flat tax (cedolare secca) is 21% on your first property, 26% from the second.
- It replaces income tax, regional and local surtaxes, and registration and stamp duty.
- It applies to the gross rent: nothing to calculate or deduct.
- From 2026 it is available for up to two apartments per owner, per year.
- MANERI handles the withholding, the payment, and your annual income certificate.
One rate, instead of a tax return
Italy offers private owners an optional flat substitute tax on short-term rental income, known as cedolare secca. Rather than adding the rent to your other income and paying progressive rates (which reach 43%), you pay one fixed rate on the rent itself: 21% on the first property you nominate each year, and 26% on the second.
The rate applies to the gross rent, with none of the deductions or paperwork of the ordinary regime. It stands in for income tax (IRPEF), the regional and municipal surtaxes, and the registration and stamp duties that would otherwise apply to the contract. One line, one payment.
The two-property line
From 1 January 2026, Italy narrowed the definition of a private landlord. The flat tax now applies only if you place no more than two apartments into short-term letting in a given year; the limit used to be four. From the third property, the activity is treated as a business, which brings a VAT number and a different set of rules.
A national identification code (CIN) is required from your very first property, and additional permits apply from the third. For a single prized villa, none of this is a concern. If you own several, we map the most efficient structure with your accountant before you list a single night.
Your home is elsewhere. The tax is here.
This is the question we are asked most. Your villa sits in Italy, so the rental income is taxed in Italy, wherever in the world you live. The reassuring part: as a private, non-resident owner you can generally use the same flat rate, and you never have to navigate the Italian system yourself.
Your home country may still ask you to declare the income there. Tax treaties are designed to stop you paying twice, and we coordinate with your own advisor so the two sides line up cleanly. MANERI is simply your bridge to the Italian side of it.
Invoices, VAT, bookkeeping
Most villa owners rent as private individuals, which is the simplest position by far: no invoices, no VAT, no business accounting. If letting becomes a business (three or more apartments, or a serviced, hotel-like operation), the picture changes.
| Private owner | Business / company | |
|---|---|---|
| Tax on the rent | Flat 21% / 26% | Business income, VAT number required |
| Invoices | Simple receipt | VAT invoice required |
| VAT (IVA) | None | Applies |
| Bookkeeping | None | Full business accounting |
| Best suited to | One or two villas | Portfolios and serviced operations |
MANERI's management fee is invoiced to you with VAT, as a line separate from your rental income. Every figure is visible, always.
You own the villa. We carry the compliance.
- We apply and pay the withholding on your rental income.
- We issue your annual Certificazione Unica, the official income certificate.
- We handle the F24 payments and every deadline.
- We register and maintain your CIN and local compliance.
- We coordinate directly with your Italian accountant, or introduce you to one.
- You receive a transparent report: gross, tax, our fee, your net, line by line.
Your only decision is what to do with the income.
Straight answers
Do I have to pay Italian tax if I rent out my Tuscan villa?
Yes. Income from an Italian property is taxed in Italy regardless of where you live. For short stays, most owners pay a flat 21% (or 26% from a second property), and MANERI manages the payment on your behalf.
What is cedolare secca?
It is Italy's optional flat substitute tax on rental income. It replaces progressive income tax, surtaxes, and stamp duties with a single rate on the rent: 21% on your first property, 26% from the second.
I don't live in Italy. Do these rules still apply to me?
Yes. The property is in Italy, so the income is taxed in Italy. As a private non-resident owner you can generally still use the flat rate, and a tax treaty usually prevents you from being taxed twice by your home country.
Do I need to issue invoices?
As a private owner, no. A simple receipt is enough and there is no VAT. Invoices and VAT only apply if your letting is run as a business.
How much of the rent do I actually keep?
On a private let, you keep the rent minus the flat tax (21% or 26%) and MANERI's management fee. Every figure appears, line by line, in your report.
What is a CIN?
The Codice Identificativo Nazionale is Italy's national identification code for short-term rentals, required from your first property. MANERI registers and maintains it for you.
Do I need an Italian accountant?
For a single villa let privately, MANERI can run the full compliance flow. If your situation is more complex, we coordinate with your accountant or introduce you to a trusted one.
Let's talk about your villa.
Speak with MANERIThis page is general information on Italian short-term rental taxation and is not a substitute for personalised tax advice. Italian tax rules change; we keep this page current and confirm the details for your specific situation before you list. Figures reflect the rules in force under the 2026 Budget Law (L. 199/2025).