21% Flat-Rate Rental Tax
Plain English
It's the standard 21% flat-rate rental tax, available for almost any free-market residential lease. Picking it locks in the rate, avoids registration tax, and waives the right to update the rent for inflation during the contract.
Why it matters
It\'s the default cedolare option for most landlords. For taxpayers in higher IRPEF brackets, it\'s usually cheaper than the ordinary tax regime.
Real example
"When Sigrid rented out her old flat in Avellino, her commercialista compared ordinary IRPEF against the 21% cedolare. The cedolare won by a wide margin, and they ticked the box when registering the lease."
Common confusion
Once you opt in, you can\'t increase the rent for inflation during the contract. Some landlords forget this and run into surprises at renewal time.
Official source
Agenzia delle Entrate