What is Cedolare Secca?

Cedolare Secca is an Italian income tax withholding system for short-term rentals. Under Law Decree 50/2017, as amended by the 2024 Budget Law, non-professional hosts renting out properties in Italy for stays of up to 30 days pay a 21% income tax rate on their earnings. Holidu withholds this tax from eligible payouts and remits it to the Italian tax authority, Agenzia delle Entrate.

Who is affected by Cedolare Secca?

Cedolare Secca applies to non-professional hosts. Under the rules effective from 1 January 2026, you are considered a non-professional host if you meet all of the following conditions:

• You rent out three or fewer properties on a short-term basis.
• You are not registered for VAT and do not hold a valid EU VAT ID.
• You do not have a commercial registration number.

If you are eligible for Cedolare Secca, current regulations do not allow you to opt out.

How does Cedolare Secca work on Holidu?

For non-professional hosts, Holidu withholds 21% of your earnings from each eligible booking and pays this amount directly to Agenzia delle Entrate. The tax is calculated on the gross payout amount, before any VAT or Holidu fees are deducted.

• Cleaning fees, towel fees, and any other extra fees you charge guests are also subject to the withholding.
• The only exception is tourist taxes included in the guest price.

Are professional hosts affected by Cedolare Secca?

No. Professional hosts are not affected by this law, and they continue to receive their full payouts from Holidu. You are considered a professional host if you meet at least one of the following conditions:

• You hold three or more properties for rent.
• You have a valid EU VAT ID.
• You have a commercial registration number.

How are Cedolare Secca taxes reported?

Holidu handles the required tax reporting for you. The main documents are:

• F-24 form: Used to remit the withheld taxes to Agenzia delle Entrate on a monthly basis.
• Certificazione Unica (CU): An annual report sent to you by 16 March of the following year. It details the taxes withheld from your earnings. The document can only be issued in one name, so it cannot be co-owned.
• Modello 770: Submitted by Holidu to Agenzia delle Entrate by 31 October each year. It reports the taxes withheld for the previous period.

What should I do if my host status changes?

If you become a professional host, update your account details as soon as possible. You become a professional host if you hold three or more properties, obtain a valid EU VAT ID, or obtain a commercial registration number.

How is the number of properties counted for Cedolare Secca?

For the Cedolare Secca threshold, the definition of a property depends on the cadastral and legal autonomy of each unit. Multiple apartments registered on Holidu may still count as one property under Italian law. If you are unsure how this applies to your situation, check with your tax advisor.