New rules for private rentals in Italy in 2026

The 2026 Italian Budget Law introduced a significant change in short-term rental regulations, directly affecting anyone who rents out their properties privately for periods of less than 30 days.

The maximum number of properties that may be used for short-term rentals without being considered a business activity has been reduced. The short-term rental tax scheme applies to a maximum of two properties per tax year, with a flat rate of 21% for the first property and a flat rate of 26% for the second. From the third property onward, the owner is deemed to be conducting a business activity, in accordance with Article 2082 of the Civil Code, with the resulting obligation to register for VAT and apply the rules for business activities. The presumption of a business activity applies regardless of the duration of the contracts, the rental channel used, and whether the activity is carried out independently or through intermediaries.

The amendment lowers the threshold from 4 to 2 properties and has direct consequences for landlords' tax and administrative obligations. This makes it absolutely essential to carefully evaluate your own situation and adapt to the new rules as quickly as possible.

One of the objectives of the new tax scheme is to increase the supply of long-term rental properties. It is expected that some owners with just three or little more rental properties will offer their surplus properties for long-term rental. Others may choose to put their surplus apartments up for sale, which will likely create opportunities for new investors in the short-term rental market.

New rules for private holiday rentals in Italy

On 28 August 2024, the experimental phase began for awarding the CIN, the national identification code with which all rental accommodation and private apartments offered for touristic rental or short-term rental must be provided. The CIN is issued through the rental accommodation database created by the Ministry of Tourism (abbreviated in Italian as BDSR). The experimental phase ends 60 days after the publication in the Official Gazette of the ministerial decision officially launching the BDSR. This publication took place on 1 September 2024. As soon as the experimental phase is concluded, the normal phase starts: the CIN must be indicated outside all rental accommodations - under penalty of significant administrative sanctions - and must be mentioned in all advertisements of the accommodation. This is therefore mandatory from 2 November 2024. (The period has been extended until 2 January 2025.)

Furthermore, please note that private properties, which are available for tourist rentals and short-term rentals, also have new and specific legal obligations associated with the CIN. The properties must comply with the following legal provisions. 

• the accommodation must be equipped with working equipment for the detection of flammable gases and carbon monoxide;
• the accommodation must be equipped with portable fire extinguishers in accordance with the law (minimum capacity not less than 6 kg/litre) placed in accessible and visible places, in particular near the entrances and near the places with the greatest danger. In any case, there must be one fire extinguisher per 200 square meters of surface area, or part thereof, and at least one fire extinguisher per floor; in addition, fire extinguishers must be checked every 6 months.

Before moving from the experimental phase to the regular phase, it is advisable to provide such devices and to check the accuracy of the administrative data which were previously communicated to the Region and to other authorities for ISTAT purposes and for the tourist tax. If you currently use IT platforms for the transmission of statistical data and tourist tax, please carefully check the correctness of the owner's tax code (codice fiscale). The accommodation database (BDSR) will use the data preloaded by the regions. If you are currently using a management software to transfer Istat and tourist tax data, it is advisable to check the owner's tax code in the Ricestat or Motourist (or other) software. 

This is the website of BDSR https://bdsr.ministeroturismo.gov.it/ and you can request a new CIN via this website.