The topic of short-term rentals (stays of up to 30 days) is once again at the centre of Italy’s fiscal debate. The 2026 Budget Law, in its final version approved by the State Accounting Office, confirms the increase of the flat tax rate (“cedolare secca”) for this kind of rental, with a clause that leaves little room for flexibility.
Here’s what changes, what it means for landlords, and how to adapt to the new legal framework.
From 21% to 26%
Until now, private individuals renting properties for short stays could apply a 21% flat tax instead of ordinary income tax (IRPEF).
Under the new rule (Art. 7, 2026 Budget Law), the base rate rises to 26% on income from short-term rental contracts.
However, an important exception remains: the 21% rate will only apply if the property has not been rented through real estate intermediaries or digital platforms such as Airbnb, Booking, or agencies during the tax year.
What changes in practice
While the 21% rate is not abolished, its scope is now extremely limited, benefiting only those who rent directly without intermediaries.
Since most short-term rentals today are managed through online platforms, the vast majority of landlords will fall under the 26% rate.
The expected result is higher tax revenue (around €102 million per year), but potentially a decline in the supply of tourist rentals, affecting both rental prices and housing availability.
FIAIP’s position
The Italian Federation of Real Estate Professionals (FIAIP), through its National President Fabrizio Segalerba, has called on the Government and Parliament to open a constructive discussion to reform the current rental laws—both residential and commercial.
FIAIP’s key proposals include:
- extending the 10% flat tax to all municipalities for agreed-rent contracts;
- introducing the flat tax for non-residential leases to encourage urban regeneration;
- simplifying rental regulations to ensure a more transparent and efficient system.
Conclusion
The new 26% flat tax on short-term rentals highlights the need for careful fiscal planning and professional support.
Partnering with experts such as Casani Immobiliare or TuscanHouses helps property owners maximize rental income, stay compliant, and make informed investment choices in an evolving legal landscape.
