Does Airbnb tax end my Italian return?

Often no. Non-residents still commonly file Redditi PF.

What is cedolare secca?

A substitute flat tax on qualifying residential rents, commonly 21% (10% in specific cases).

Usually yes — IMU and income tax are different layers.

Last reviewed: 20 August 2026 against public Italian tax practice and treaty materials. Orientation only — not personalised tax advice.

Filing is common. Practitioner guides for foreign landlords emphasise Modello Redditi PF even when intermediaries withhold tax.

SERP leaders target Italian rental income tax non-resident, cedolare secca foreigners, and Airbnb tax Italy non-resident.

Cedolare secca — substitute flat tax on qualifying residential leases (commonly discussed at 21%, with a reduced 10% rate for certain agreed/controlled contracts). It replaces IRPEF and related registration items when validly elected
Ordinary IRPEF — progressive rates with deductible costs under ordinary rules

Eligibility for cedolare secca can depend on lease type and reciprocity themes for non-residents — verify before electing.

Italy generally taxes Italian real-property income at source
Canada / U.S. residents typically still report at home and seek credit relief under the applicable treaty
IMU usually remains due alongside rental income tax

Agenzia delle Entrate practice on cedolare secca / non-resident landlords (practitioner summaries)
Canada–Italy and U.S.–Italy treaty themes on immovable property income
Cross-border guides for Canadian / U.S. owners of Italian rentals