What property owners need to know about taxation, regulations and compliance

Over the past few years, the regulatory and tax framework for short-term rentals in Italy has become increasingly complex and, at times, difficult for property owners to interpret. Following the final approval of the latest regulations, we believe it is useful to provide some clarity by summarising the main tax updates and recalling the legal obligations already in force, using a practical and straightforward approach.

This article is intended for informational purposes only and does not replace the advice of your accountant or trusted consultant, with whom it is always essential to consult before making any operational decisions.

Taxation of short-term rentals in Italy: what changes in 2026

The flat tax regime (cedolare secca) continues to apply to short-term rentals, but with different rates depending on the number of properties used for this purpose. Specifically, the rate remains at 21% for the first property, while it increases to 26% from the second property.

One of the most relevant changes concerns the threshold at which a presumption of business activity applies. From the third property used for short-term rentals, the activity is generally considered to be carried out in an entrepreneurial form. This threshold has therefore been lowered compared to the past.

Where a presumption of business activity applies, VAT registration becomes mandatory, with the possibility to choose between the flat-rate tax regime, if eligibility requirements are met, or the ordinary tax regime.

Before making any fiscal decisions or changing the way a property is managed, it is always advisable to consult your accountant, taking into account your overall income, the number of properties owned and your medium- to long-term objectives.

Legal requirements for short-term rentals in Italy

In addition to tax matters, it is important to remember that short-term rental activity involves a number of mandatory legal requirements, which are already in force and often subject to inspections.

Each property used for tourist rentals must be registered in the National Accommodation Database and assigned an identification code (CIN or CIR). This code must be included in all online listings and promotional materials, and must also be displayed outside the property, in accordance with local regulations.

If the rental activity is carried out in an entrepreneurial form, or when the legal requirements are met, the SCIA filing with the local municipality is mandatory and must be completed before starting the activity.

Particular attention should also be paid to property safety requirements. Mandatory equipment includes properly installed and regularly serviced fire extinguishers, smoke detectors and, where required, carbon monoxide detectors, as well as the general compliance of installations and safety systems.

Operational obligations also include the communication of guests’ details to the competent authorities (for example via the Alloggiati Web system), the correct management of tourist tax where it is not automatically collected by booking platforms, and compliance with regional and local regulations, which may vary significantly from one area to another.

A conscious and sustainable approach to short-term rentals

In light of an increasingly structured regulatory environment, we believe it is essential to avoid rushed decisions and adopt a conscious and sustainable approach to managing properties used for short-term rentals.

Each situation is different and requires a personalised assessment, taking into account not only tax aspects but also the owner’s objectives, the characteristics of the property and the reference market.

Tuscanhouses support for property owners

Tuscanhouses supports property owners by providing informational and operational assistance, helping them navigate regulations, taxation and property management.

For those wishing to explore their individual situation or assess the most suitable solutions, it is possible to request an initial, no-obligation consultation.

________________________________________

Article updated in accordance with current regulations, January 2026.