Short-term rentals: updated guide to 2026 regulations

This short and simple short term rental guide becomes an essential tool for those who want become a host e open an Airbnb.

What are short-term rentals?

The term “short-term rentals” is currently used to indicate all forms of apartment tourism and non-hotel accommodation, which are always based on rental of residential properties for a duration shorter than the multi-year standard.

The legislation (DL n.50/2017) defines more precisely the short leases Such as rental agreements for residential properties with a duration not exceeding 30 days, including those that include the provision of linen and cleaning services, entered into by natural persons, outside of the scope of their business activities, directly or through entities engaged in real estate brokerage, including through the management of online portals.

If the duration is longer than 30 days, we are no longer talking about short-term rentals with two important practical consequences:

• It is no longer possible to benefit from the preferential tax regime (so-called “cedolare secca”)
• Registration of rental contracts is required, as in all cases of traditional rental.

Please note: not all short-term rental contracts can be considered short-term rentals under current legislation.

In order for a contract to fall into the short-term rental category:

• It must be stipulated by natural persons.
• The lease must take place for purely residential purposes.
• It must not be configured as a business activity.
• The properties must belong to the cadastral categories from A1 to A11, excluding the A10 (private offices and studios).
• The contract with the same tenant must not exceed 30 days in total in a year.

This does not include rentals for commercial purposes, such as renting premises to temporary stores or apartments to companies for their employees.

Updated reference legislation 

The current reference legislation for short-term rentals is the Legislative Decree no. 50/2017, integrated with the most recent provisions provided by the Budget Law 2024 and Legislative Decree no. 145/2023 (Advances Decree).

These regulations have introduced new tax and administrative rules, including:

• National Identification Code (CIN): obligation for all short-term rentals to register with the national database of accommodation facilities (BDSR) and obtain a unique identification code to display in each advertisement and at the property itself.
• Safety and fire prevention: introduction of theObligation to install fire extinguishers and detection devices of gas for properties intended for short-term rentals, with specific requirements depending on the size of the rented unit.
• Restrictions for multiple short-term rentals: a single owner can rent up to four real estate units under a short-term rental regime; beyond this limit, the activity is necessarily considered entrepreneurial. You can learn more in this article all the news of the Advance Decree

Short-term rentals: obligations and requirements

In addition to registering with the BDSR and obtaining the CIN, the lessor must comply with the following obligations:

• Communication of guests to the Police Headquarters via the Alloggiati Web portal within 24 hours of arrival, as explained step by step in this article.
• Compliance with municipal regulations: some Italian municipalities have introduced specific limitations on short-term rentals, including Specially regulated areas, in addition to the rules that apply to everyone, for example in terms of energy saving and waste disposal.
• Security requirements: installation of fire extinguishers and information signs on emergency procedures, as established by the Advance Decree.
• Condominium regulations: for example on quiet hours and the use of common areas.

Taxation and tax regime 2026: what's changing for short-term rentals?

Taxation is one of the most important aspects For those who own properties intended for short-term rentals, both for those who already manage homes on platforms like Airbnb, and for those who are considering entering this market.

The new rules introduced starting from 2026 confirm some consolidated rules, but also introduce significant changes that every owner must know to avoid penalties and optimize income.

Flat-rate tax confirmed for first and second properties

For those renting under short-term rental arrangements a single property with short-term contract the possibility of opting for the 21% flat-rate tax remains confirmed, a simplified tax regime that replaces IRPEF, municipal and regional surtaxes.

This rate remains at 26% for the second property which may be used for short-term rental, with the landlord having the option to decide which property to indicate as the first (21% rate) and which as the second (26% rate) when filing the tax return.

What does this mean in practice for the owner?

• You don't need to be a VAT registered to rent up to two properties for short-term rental.
• Fixed and transparent taxation on property income, without complex calculations.
• Mandatory withholding tax (21%) for all properties intended for short-term rentals for those operating through an intermediary (OTA platform or property manager).

New rules for those renting more than two properties

One of the most important novelties of 2026 concerns who is the owner of more than two properties intended for short-term rentals.

In this case, the activity is considered to be of an entrepreneurial nature, and the obligation to operate through a VAT number.

Until 2025, the entrepreneurial activity requirement only applied after the fourth property intended for short-term rental; from 2026, this requirement applies if there are more than two properties:

Anyone who rents three or more properties for short-term rentals is therefore legally operating as a business.

Key implications:

• Operating via VAT number: required to legalize your business, requiring you to issue an invoice to each guest. In this regard, please note that new ATECO codes for businesses were introduced in 2025.
• Tax regime: possibility to join the flat rate scheme (with a reduced rate of 15% or 5% for new businesses), if the revenue and cost requirements established by law are met.
• Accounting obligations: even if the flat rate simplifies the accounting, it will be necessary to record income and expenses and keep tax documentation, as well as invoice the stays to each guest
• Deduction of costsIf you don't opt ​​for the flat-rate scheme, maintenance, professional cleaning, platform commissions, insurance, and professional management services become deductible, reducing your effective tax burden.

Practically: Anyone who manages 3 or more properties must operate as a true entrepreneur in the short-term rental sector.

Taxation through digital platforms

From 2025, tax transparency will be further strengthened: Airbnb, Booking and the main platforms They withhold a withholding tax on certain transactions and transmit the data to the Revenue Agency.

What changes for the owner:

• Less risk of tax omission: part of the tax is already withheld and paid directly by the platform.
• Greater traceabilityIncome is reported automatically, making it more difficult to declare amounts different from those actually received.
• Need for attentionIt's essential to verify that the data communicated by the platform matches your tax return, especially if you manage multiple properties or apply the flat-rate tax regime.

What does all this mean for owners?

 The news for 2026 they make the rules clear and increase transparency and control, but also represent a concrete opportunity:

• Those who manage up to two properties intended for short-term rental continue to benefit from the simplicity of the flat-rate tax.
• Those who manage more than two properties can take advantage of the benefits of flat-rate VAT regime or, alternatively, deductions for professional management, maximizing net returns.
• Collaboration with professional platforms and managers, such as CleanBnB, allows you to always remain in compliance with the regulations, without sacrificing profitability and flexibility.

Short-Term Rentals 2026: The New Regulations

The 2026 legislation has therefore not placed restrictions on short-term rentals, but further regulated the concept of entrepreneurship in the sector.

For a well-informed owner:

• Short-term rentals remain a profitable opportunity, especially if managed professionally.
• The adoption of the CIN and correct tax management allow you to operate with peace of mind and compliance.

Profitability and market 2026 

Has the profitability of short-term rentals decreased? The market is still profitable especially in cities of art or tourist areas: many hosts create net revenues higher than traditional rents, especially if well positioned and professionally managed.

Flexibility of use of the property

 Owners can combine personal use with short-term rentals by making the home available only during certain periods of the year, providing an effective way to generate income without sacrificing personal use.

Professional management opportunities with CleanBnB

 For those who want to simplify the management of their home, relying on professional management can become a real opportunity.

CleanBnB supports owners by offering comprehensive and concrete solutions that maximize income and peace of mind, in the following ways:

• Tax and regulatory optimization: management of obligations related to the CIN, to the flat-rate tax or to the VAT number, avoiding the risk of penalties and misunderstandings with the tax authorities.
• Maximizing yield: dynamic pricing and marketing strategies on the main platforms to obtain the maximum economic return based on seasonality and market demand.
• Complete management of the property: professional cleaning, guest reception, maintenance and emergency management, freeing the owner from all practical tasks.
• Online promotion and visibility: curate listings with professional photography, engaging descriptions, and review management to increase bookings and your digital reputation.
• Continuous assistance: real-time support for any needs or unforeseen events during the short-term rental.

Relying on CleanBnB therefore means transforming the regulatory and management complexity into a concrete advantage, protecting assets and optimizing income from short-term rentals.

For any further information or clarification, do not hesitate to contact us and describe your property to be rented out.