Airbnb changes its fees: starting October 13th, DIY buyers lose their tax advantage.

Airbnb Fees 2026 and Tax Comparison between Self-Management and Property Managers

Starting October 13, 2026, managing Airbnb yourself will lose one of its less visible but more tangible advantages: on the platform's commission, do-it-yourself listings will no longer receive better tax treatment than professionally managed listings. Airbnb will replace the shared commission between host and guest with a flat 15,5% fee paid by the host.

The point for the owner is immediate: if the rate is increased to maintain the same income, the amount needed to cover the costs will also increase. Airbnb commission will be included in the taxed gross rent. He will therefore continue to personally take care of prices, guests, cleaning and unforeseen events, without retaining the previous tax advantage on the OTA commission compared to those who rely on a property manager.

In short: Starting October 13th, DIY rentals can no longer be justified with the old 3% Airbnb commission and the more favorable treatment of the guest's share.

Standalone listings will fall under the same host-only logic Already normally applied to listings linked to PMSs and property managers. The manager's fee remains separate; the tax advantage on the OTA commission, however, disappears.

What changes from October 13th and why it affects your net income

Airbnb announced the new system on July 7, 2026.In the European Economic Area, including Italy, the deadline for switching is October 13, 2026.

According to official communication from Airbnb,and two commissions are combined into a single 15,5% service fee paid by the host.

Until the transition, in the shared-cost structure:

  • the host sets, for example, a price of 100 euros;
  • the guest sees around 115 euros after adding your own Airbnb commission;
  • l'host receives about 97 euros after the 3% commission charged to him.

With the single commission:

  • the host sets a price of around 115 euros;
  • the guest sees that price directly, without an additional separate Airbnb fee;
  • Airbnb retains 15,5% from the host's compensation, which he receives approximately 97 euros before income taxes.

The new model applies to bookings made after the transition. The actual rates, VAT on Airbnb services, and any exceptions must be checked in the individual account.

 

The invisible tax advantage of DIY that is now disappearing

The split-commission structure often had an effect on the Italian owner that was not very visible.

The fee paid directly by the guest to Airbnb did not constitute the owner's rental fee: it was the fee for a service that Airbnb invoiced the guest for.

The distinction is consistent with the Revenue Agency Circular 24/E: when the commission is charged directly by the intermediary to the tenant, it is not included in the gross rental fee.

The owner in the example therefore declared 100 euros, not the total 115 euros incurred by the guest.

Professionally managed listings through a PMS were already normally subject to the host-only structure: The final price visible to the guest incorporated the cost of the platform, which was then withheld from the host's compensation.

The owner was therefore taxed on the gross rent before the OTA fee.

 

Why the new commission could also impact taxes

With the flat-rate tax, the commissions paid to Airbnb are not subtracted from the taxable rent.

If the booking price is 115 euros and Airbnb retains its commission, the owner is not taxed only on the actual amount credited: the starting point remains the gross rental fee.

In the instructions dedicated to Italy, Airbnb confirms that the 21% withholding tax is applied on the gross amount before subtracting VAT on the host's fees, Airbnb commission and any co-host's compensation.

The conductor itself can take various shapes, in bare or tinned copper, with or without insulation. In some cases, a preferential bend can also be applied to the joint so that it operates exactly as designed. cleaning costs requests from the host are normally included in the gross amount subject to withholding tax.

The rate provided by law does not change: the commercial construction of the price changes.

If the owner increases the rate to keep the payout unchanged, the gross rent on which taxes are calculated also increases.

 

The example that clarifies everything: same price, higher taxable amount

We use the simplified example published by Airbnb, excluding VAT on the commission, cleaning, tourist tax, or other components.

Do it yourself before the transition

  • Guest price: €115
  • Taxable fee: €100
  • 21% coupon: €21,00
  • Net after Airbnb and flat tax: €76,00

Do-it-yourself from October 13th

  • Guest price: €115
  • Taxable fee: €115
  • 21% coupon: €24,15
  • Net after Airbnb and flat tax: €73,03

Listing via Property Manager

  • Guest price: €115
  • Taxable fee: €115
  • 21% coupon: €24,15
  • Net after Airbnb and flat tax: €73,03 before PM cost

PLEASE NOTE: The amount may be higher if the Property Manager invoices part of their services directly to the guest.

Given the same final guest price and Airbnb pre-tax payout, the taxable base increases from €100 to €115. The 21% flat-rate tax increases by €3,15 per booking; with a 26% rate, the increase is €3,90.

On 30.000 euros of old rent, revalued to 34.500 euros to maintain approximately the same economic position, the higher coupon would be equal to approximately 945 euros at 21% or 1.170 euros at 26%.

How much will the change affect your apartment? It depends on the average rate, occupancy, tax rate, and operating costs. Before raising prices or accepting a lower net income, it is advisable to simulate both scenarios on the real yield of the property.

 

You can request one Free valuation of your property and compare current management with the potential of a professional strategy.

 

The real choice: collect less or increase the price

It is important to be precise: Airbnb does not change Italian tax rates and the owner is not obliged to increase the price.

If you leave the rate at 100 euros, the taxable base remains 100 euros. However, with the flat 15,5% fee, the pre-tax payout drops from approximately 97 to 84,50 euros.

The owner is therefore faced with two alternatives:

  • absorb the new commission, accepting a significant reduction in revenue;
  • increase the rate to protect the payout, but increasing the gross taxed rent.

So there is no neutral option: either the collection is reduced, or we try to transfer the new cost into the price, with a higher taxable rent and the risk of losing competitiveness. Therefore, it's more accurate to speak of a higher tax burden for the same payout, not a new tax introduced by Airbnb.

 

The same tax treatment, but all the work remains with the owner

This is the decisive change. From 13 October 2026, the self-managed owner will continue to directly bear the work and operational risks, but will no longer retain the previous tax advantage on the Airbnb commission.

A self-host and a listing managed through a property manager with a PMS will be subject to the same platform logic:

  • final price set by the host;
  • Airbnb commission fully deducted from your payout;
  • taxation calculated on the gross rent before the OTA commission.

Airbnb's technical distinction is primarily in the use of management software, not the "property manager" label. In practice, however, Professional managers typically use PMS and channel managers and have been operating with the host-only model for some time.

This doesn't mean the property manager's fee will disappear or become deductible from the flat-rate tax: the manager's fee remains a separate item. However, it does mean that one of the most widely used economic arguments in favor of DIY ownership falls apart. Self-employed owners will no longer enjoy better tax treatment on the Airbnb fee.

 

If the Airbnb commission is aligned, what is really worth it?

Until now, the owner could think like this: managing it myself I pay Airbnb about 3%, while with a professional structure the cost of the platform is incorporated into the price and I also pay the management.

From October 13th, this comparison will no longer be correct, because the Airbnb commission paid by the host will be substantially aligned.

The choice will therefore have to be made on the basis of the overall net result.

To learn more about the operational comparison you can also read the CleanBnB guide on DIY Airbnb management or property manager.

The correct questions become:

  • How much does the property actually earn after OTA commissions, taxes, and operating costs?
  • Are the average price and schedule continuously optimized?
  • How much is the owner's time, availability, and coordination of suppliers worth?
  • Can multi-channel management generate more revenue or reduce empty periods?

The question is no longer who costs less on paper, but who leaves the owner with the best net result.

The management fee must be compared to the value produced: additional revenue, fewer empty periods, operational continuity, protection of reviews, and time returned to the owner.

 

What a property manager can do that Airbnb can't

The new system It does not prove that any property manager is automatically convenient.

However, it does away with the "by managing it myself I only pay 3%" shortcut: from October, the choice will have to be based on the ability to generate more net income and reduce the owner's operating burden.

A professional manager can work on levers that Airbnb, alone, does not optimize on behalf of the owner:

  • dynamic pricing based on demand, events, advance booking and seasonality;
  • distribution on Airbnb, Booking.com and other channels with synchronized calendars;
  • ad quality, photographs, descriptions and conversion;
  • communications, check-in, assistance to guests and management of unexpected events;
  • cleaning, linen, maintenance and control of the property;
  • compliance, reporting and accounting to the owner.

To correctly compare alternatives, you need to start from the net and not just the gross turnover.

CleanBnB has also prepared a guide on How much does a short-term rental house really earn?.

 

Cdare to do it now, before October 13th

Waiting for the exchange rate without a simulation means risking discovering a reduction in net profit or a less competitive price too late. Before the new system comes into force, every owner should:

1. Check your Airbnb account for the actual transition date and the applicable percentage.

2. Simulate the payout maintaining the current prices and the one obtainable with the repricing proposed by Airbnb.

3. Recalculate the net after flat-rate tax, Airbnb commission, VAT on services, and operating costs.

4. Compare the results with multi-channel distribution and professional management.

5. Avoid indiscriminate increases: prices, minimum stays and promotions must be adapted to local demand.

Airbnb's automatic price adjustments mathematically protect the payout, but they don't guarantee that the new rate will be competitive in the individual city's market. This is where revenue management and knowledge of local demand become crucial.

 

Do-it-yourself management loses its strongest argument

Starting October 13, 2026, Airbnb will eliminate the hidden tax advantage of self-managed OTA commissions. Self-managed owners will continue to personally cover pricing, guests, cleaning, unexpected costs, and compliance, but the platform's commission will be constructed and taxed according to the same logic as professionally managed listings.

At that point, the decision should no longer start with "how much does a property manager cost?", but with a more useful question: which solution gives the owner the best net result, freeing them from the level of time, risk, and operations they no longer want to incur?

Don't wait until October to find out how much your net income will change.

CleanBnB can analyze your apartment's current management, the local market, and the potential for a professional, multi-channel strategy. Request a free, no-obligation valuation now.

 

Request the Free valuation of your property.

 

Frequent questions: What owners need to know

When does the single Airbnb fee come into effect in Italy?

For interested hosts in the European Economic Area, The deadline communicated by Airbnb is October 13, 2026The new model applies to bookings made after the account transition.

 

How much will the new Airbnb host fee be?

La Airbnb's flat fee is typically 15,5%., deducted entirely from the host's payout. Different percentages, taxes, or exceptions may apply depending on the account and jurisdiction.

 

Will the guest continue to pay a separate Airbnb fee?

In the single-cost model The guest no longer sees a separate Airbnb service fee: Displays the price set by the host, plus any applicable taxes.

 

Can Airbnb commissions be deducted from the flat-rate tax?

NoFor the owner who applies the flat-rate tax, The commission retained by Airbnb does not reduce your taxable gross rent.

 

Will taxes automatically increase starting October 13th?

Not necessarily. If the owner doesn't change the price, the tax base does not grow, but the payout decreasesThe increased tax burden occurs when the price is increased to maintain the previous payout.

 

Will managing Airbnb yourself still have a tax advantage over a property manager?

Not on the Airbnb commission. With the new host-only model, the OTA commission is deducted from the gross price for both self-managed and professional listings linked to a PMS. The property manager's fees and services remain separate.

 

Does the 15,5% include VAT?

Airbnb public examples do not include all taxes. Airbnb specifies that VAT may apply to service fees and that the relevant treatment also depends on the VAT status of the hostThe invoice and the simulation of the individual account must be checked.

 

Can CleanBnB manage a property already listed on Airbnb?

Yes. An existing listing offers useful data on pricing, occupancy, reviews, and seasonality.CleanBnB can evaluate them and compare current management with a professional, multi-channel strategy.

 

Official sources and fiscal note

Information updated as of July 14, 2026. The specific tax treatment depends on the owner's location, the number of properties, the chosen tax regime, the contractual structure, and the characteristics of the business. Before making any tax decisions, it is advisable to consult a qualified professional.

Calculation based on the Airbnb example of €100/€115. Values ​​rounded; VAT and other fees excluded.

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