{"id":723,"date":"2025-10-28T16:23:53","date_gmt":"2025-10-28T16:23:53","guid":{"rendered":"https:\/\/www.immobiliarecasani.it\/blog\/?p=723"},"modified":"2025-10-28T16:23:54","modified_gmt":"2025-10-28T16:23:54","slug":"short-term-rentals-new-flat-tax-at-26-whats-new","status":"publish","type":"post","link":"https:\/\/www.immobiliarecasani.it\/blog\/en\/short-term-rentals-new-flat-tax-at-26-whats-new\/","title":{"rendered":"Short-term rentals: new flat tax at 26%. What\u2019s new?"},"content":{"rendered":"\n

The topic of short-term rentals<\/strong> (stays of up to 30 days) is once again at the centre of Italy\u2019s fiscal debate. The 2026 Budget Law<\/strong>, in its final version approved by the State Accounting Office, confirms the increase of the flat tax rate<\/strong> (\u201ccedolare secca\u201d) for this kind of rental, with a clause that leaves little room for flexibility.
Here\u2019s what changes, what it means for landlords, and how to adapt to the new legal framework.<\/p>\n\n\n\n

From 21% to 26%<\/h3>\n\n\n\n

Until now, private individuals renting properties for short stays could apply a 21% flat tax<\/strong> instead of ordinary income tax (IRPEF).
Under the new rule (Art. 7, 2026 Budget Law), the base rate rises to 26%<\/strong> on income from short-term rental contracts.<\/p>\n\n\n\n

However, an important exception remains: the 21% rate will only apply<\/strong> if the property has not been rented through real estate intermediaries or digital platforms<\/strong> such as Airbnb, Booking, or agencies during the tax year.<\/p>\n\n\n\n

What changes in practice<\/h3>\n\n\n\n

While the 21% rate is not abolished, its scope is now extremely limited<\/strong>, 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<\/strong>.
The expected result is higher tax revenue (around \u20ac102 million per year), but potentially a decline in the supply of tourist rentals<\/strong>, affecting both rental prices and housing availability.<\/p>\n\n\n\n

FIAIP\u2019s position<\/h3>\n\n\n\n

The Italian Federation of Real Estate Professionals (FIAIP)<\/strong>, through its National President Fabrizio Segalerba, has called on the Government and Parliament to open a constructive discussion<\/strong> to reform the current rental laws\u2014both residential and commercial.
FIAIP\u2019s key proposals include:<\/p>\n\n\n\n