Italy’s budget discussions include a proposal to move short-term rental income (locazioni brevi) to a single 26% “cedolare secca” rate. The aim is to simplify the current split regime and, according to supporters, curb housing pressure in tourist hotspots. The plan has sparked political pushback and is not yet law, but it would materially change how many hosts file. If you list on Airbnb or Booking, or you rent directly for stays of up to 30 days, it’s time to understand the moving parts, the EU rules arriving on registration and data-sharing, and the documents your commercialista will ask for.
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What’s changing
In the 2026 budget draft, the government floated replacing the current 21%/26% split with a uniform 26% flat tax for all short stays. Media briefings and market outlets report that the measure would remove the concession that still lets one property be taxed at 21% and align platform withholding accordingly. The draft has faced resistance inside the governing coalition, so wording could shift during Parliament’s process.
Why now? Cities and the EU have pushed for stricter oversight of short-term rentals, and a new EU regulation mandates host registration IDs and platform data-sharing with local authorities on a clear timeline. That framework, already adopted at EU level, will apply 24 months after entry into force and is meant to improve enforcement and statistics.
What stays in force today
Until any new law is passed and effective, the 2024–2025 rules still apply. Under Italy’s current framework, non-professional hosts can opt for the cedolare secca; since 2024, 26% applies from the second property given as a short-term rental, while one property per tax year may still benefit from 21%. The Revenue Agency clarified these points in its 2024 guidance and circular.
Two more things matter right now: (1) platform withholding and reporting when an intermediary is involved, and (2) your city’s rules (registration codes, tourist tax, caps). If you manage several listings or switch one unit between long- and short-term during the year, keep a clean trail of contracts and payouts—your accountant will reconcile them at filing.
Who pays 26% and when
If Parliament ultimately approves a 26% single rate, the headline effect is simplicity: all eligible short-term rental income would be taxed the same way, regardless of whether it is the first or second property. Political coverage notes that the measure is intended to raise revenue and respond to housing pressures in cities like Venice and Florence, yet its final scope could still be narrowed by amendments (for example, keeping the 21% for one unit, or differentiating direct contracts from platform-mediated bookings). Track the final budget text to confirm scope and start date.
Until then, today’s rule set remains: one property can use 21%, additional properties are at 26%, with professional thresholds potentially triggering business treatment. The Revenue Agency’s pages and circular 10/E (10 May 2024) are your primary references for definitions, examples, and how to indicate the property that benefits from the 21% rate each year.
How to plan with a commercialista
For expats, the tax rate is only one lever. The real planning work is coordinating national tax, local add-ons, and cash flow across peak and low seasons. A commercialista can model scenarios that include platform withholding, tourist-tax collection, and your broader household taxes. If you’re weighing whether a property should stay on short-term or switch to a longer lease, ask for a side-by-side forecast that includes maintenance, voids, and the new proposed rate.
Start from the basics: review our guide to the Italian tax system for expats, then understand what belongs to Rome vs your city with national vs local taxes. If you’re undecided about professional support, see whether hiring a commercialista is worth it for your case—hosts with multiple listings or cross-border issues usually save more than the fee.
Numbers that matter
Most hosts focus on the headline percentage, but the effective tax on your cash flow depends on more than the flat rate. If the 26% rate is introduced across the board, some owners with only one unit will pay more tax than today; owners already at 26% might see no change. Conversely, if the final law preserves 21% for one unit or distinguishes direct contracts from platform-mediated ones, the net impact will differ. Media reporting to date reflects these alternatives—watch for the version that emerges from Parliament’s final vote.
On the compliance side, the EU transparency rules will make it harder to “forget” registrations or under-report stays. Expect platforms to request valid registration numbers and share transaction data with local authorities; hosts should align listings and records now, not later.
What to do this week
Even if the law is still in flux, you can de-risk your 2025 filing and prepare for 2026 with a few concrete steps:
- Verify today’s regime: confirm which property you designate for the 21% rate (if applicable) and keep the election proof with your records. Use the Revenue Agency’s guidance as your baseline reference.
- Clean your data: align listing names, addresses, registration IDs, tourist-tax receipts, and payouts (Airbnb/Booking wire statements). This will matter once EU transparency rules fully apply.
- Run two scenarios: 21%+26% (status quo) vs uniform 26%. Ask your accountant which structure—direct bookings, platform-mediated stays, or a different lease—optimizes after-tax returns in your city.
Use this brief list to brief your commercialista and avoid back-and-forth:
- Documents: property deeds/leases, city registration (CIN or equivalent), tourist-tax filings, platform payout statements, calendar of stays, invoices for cleaning/maintenance.
- Decisions: which unit gets 21% (if still available), whether to keep or end platform intermediation on one unit, whether to switch one listing to a longer lease, and how to time any change within the tax year.
for official rules in force today, consult the Revenue Agency’s pages and its Circular 10/E (10 May 2024). For the proposed shift to 26% across the board, see international coverage and Italian media summaries of the budget draft; remember that wording may change before final approval.
