On this page you will find more information about tax on rental income and other obligations relating to renting out a property in Italy.
Long-term rental
Long-term rental contracts must be registered and are subject to a fixed tax rate of 21%, if you opt for the so-called system of cedolare secca. For long-term contracts and related tax matters, be assisted by a real estate agent and an accountant.
Short-term rental
On this page we concentrate on short-term private rental or tourist rental (locazioni brevi).
The legislation and regulations regarding tourism, and the requirements for rental as a private person or as a professional tourist activity, are - for the time being but gradually changing - a regional matter. This means that you need to check the tourism law of the region in which your property is located. For example, please note that in many Italian regions you are obliged to report once to the municipality (comune) which property, or which parts of it, you want to rent out in the future, and the number of beds, bathrooms, etc. before you start renting.
Taxes, on the other hand, are a national competence and the rules are therefore the same for all regions, except for the autonomous regions. The law for private short-term rentals is new since 2017. This is how it works.
Long-term rental contracts must be registered and are subject to a fixed tax rate of 21%, if you opt for the so-called system of cedolare secca. For long-term contracts and related tax matters, be assisted by a real estate agent and an accountant.
Short-term rental
On this page we concentrate on short-term private rental or tourist rental (locazioni brevi).
The legislation and regulations regarding tourism, and the requirements for rental as a private person or as a professional tourist activity, are - for the time being but gradually changing - a regional matter. This means that you need to check the tourism law of the region in which your property is located. For example, please note that in many Italian regions you are obliged to report once to the municipality (comune) which property, or which parts of it, you want to rent out in the future, and the number of beds, bathrooms, etc. before you start renting.
Taxes, on the other hand, are a national competence and the rules are therefore the same for all regions, except for the autonomous regions. The law for private short-term rentals is new since 2017. This is how it works.
Your rental income is subject to a tax rate of 21%. (Since 2024, this has been 26% if you rent more than one home privately for short periods.) On the 16th of each month you must pay the 21% or 26% taxes on the rental income of the previous month. If the payment for a reservation was collected by a broker or other intermediary, they must pay the 21% or 26% taxes to the tax authorities on your behalf (sostituto d'imposta). In March of the following calendar year, you will receive a statement from this intermediary (CU or Comunicazione Unica) stating the amounts collected and the amount of taxes withheld. You need this CU for your tax declaration.Airbnb has refused to act as an intermediary for years and has never wanted to withhold this tax. But after a long legal battle, Airbnb will also respect Italian law from 2024 and withhold taxes and pay them to the tax authorities.
Rental income is therefore taxed separately from any normal or other income in Italy. This is the levy according to the so-called regime of cedolare secca. (If you work in Italy and therefore have other income, you can choose to have the rental income taxed together with your income. In this case, the amounts deducted by intermediaries are considered as tax advances.)
Other obligations related to short-term rentals
In addition to the obligation to pay tax on the rental income every month for the previous month (the day of arrival of the guests determines the month of income), you are also obliged to transmit the data of your guests to the state police, for reasons of public safety. This must be done online, on the website Alloggiatiweb, within 24 hours of the day of arrival. As an owner, you can register with the State Police at their provincial office called the Questura and you must register to use this website.
Finally, it is possible that a tourist tax must be paid by your guests in your municipality. Each municipality has its own regulations for this, which determine how much the tourist tax is, whether children must pay and, if so, up to what age, the maximum number of days per year that a guest must pay, and when you, as an owner, must pay the tax to the municipality and how and when you should communicate everything to the municipality. There are periodic communications and one annual communication. This annual communication is the so-called conto gestione which is done in January with a form called modello 21.
Other obligations related to short-term rentals
In addition to the obligation to pay tax on the rental income every month for the previous month (the day of arrival of the guests determines the month of income), you are also obliged to transmit the data of your guests to the state police, for reasons of public safety. This must be done online, on the website Alloggiatiweb, within 24 hours of the day of arrival. As an owner, you can register with the State Police at their provincial office called the Questura and you must register to use this website.
Finally, it is possible that a tourist tax must be paid by your guests in your municipality. Each municipality has its own regulations for this, which determine how much the tourist tax is, whether children must pay and, if so, up to what age, the maximum number of days per year that a guest must pay, and when you, as an owner, must pay the tax to the municipality and how and when you should communicate everything to the municipality. There are periodic communications and one annual communication. This annual communication is the so-called conto gestione which is done in January with a form called modello 21.
New from 2 november 2024.
- All rental accommodation and private apartments offered for tourist rental or short-term rental must be provided with a CIN (Codice Identificativo Nazionale). The CIN is issued through the rental accommodation database created by the Ministry of Tourism (abbreviated in Italian as BDSR). Your CIN must be visibly displayed outside all rental accommodations and must be mentioned in all advertisements of the accommodation.
- the accommodation must be equipped with functional equipment for the detection of flammable gases and carbon monoxide;
- the accommodation must be equipped with portable fire extinguishers in accordance with the law
(The final date for owners to comply with these new rules has been postponed to 2 January 2025.) Here you can read more about the new national CIN.
Here you can read more about ⇨ property taxes in Italy ⇦ (IMU and TASI) and about ⇨ waste disposal tax in Italy ⇦.
