The 2026 Italian Budget Law has intervened in the regulation of short-term rentals, introducing several targeted changes to the existing tax framework.
In particular, Article 1, paragraph 17 amended:
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the flat tax (cedolare secca) rates;
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the threshold for the presumption of business activity;
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the cases in which VAT registration (Partita IVA) becomes mandatory.
Below we analyze how the new rules work, when they apply, and their practical impact on the management of short-term rentals, strictly based on the wording of the law.
Flat Tax (Cedolare Secca) Rates from 2026
From 1 January 2026, the flat tax regime for short-term rentals:
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remains applicable at 21% only to the first property used for short-term rental;
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increases to 26% for each additional property.
New Threshold and Presumption of Business Activity
Another key change concerns the presumption of business activity.
From 2026, the presumption applies when the taxpayer owns or manages three or more apartments used for short-term rentals.
Compared to the previous rules, the threshold is lowered (previously set at five properties).
Once this threshold is exceeded, the activity is automatically classified as a business activity, regardless of:
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the duration of the rentals;
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the amount of income generated.
Effects of the Business Presumption
When the threshold of two properties is exceeded (i.e. from the third property onward):
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VAT registration (Partita IVA) becomes mandatory;
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the flat tax regime is no longer available;
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income is classified as business income;
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all tax and accounting obligations of the chosen business regime apply.
This transition must be carefully assessed, as it does not depend on the taxpayer’s choice, but on a legal presumption.
Verification of Personal Incompatibilities
Operating short-term rentals as a business may be incompatible with the taxpayer’s personal status.
In particular:
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many regulated professions prohibit the exercise of business activities;
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public employees are generally not allowed to run a business;
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some private employment contracts require prior authorization.
These aspects must be verified before continuing the activity.
Identifying the Appropriate Tax Regime
Once short-term rentals qualify as a business activity, it is necessary to determine the applicable tax regime.
Depending on the characteristics of the activity and the taxpayer’s requirements, business income may be taxed under:
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the flat-rate regime (regime forfetario), if all conditions are met (revenue limits, no exclusion causes);
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the simplified regime;
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the ordinary regime.
The chosen regime affects:
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accounting obligations;
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taxable income calculation;
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VAT requirements.
Mandatory Requirements When Operating as a Business
Exceeding the threshold triggers several mandatory obligations:
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VAT registration (Partita IVA);
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registration with the Chamber of Commerce (CCIAA);
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registration with INPS – Artisans and Traders scheme;
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opening a local business unit in the municipality where the property is located;
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filing the municipal SCIA;
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requesting a new CIN code;
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managing tourist tax;
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updating listings on booking platforms (Airbnb, Booking, etc.).
Existing positions cannot be transferred: new registrations are required.
Additional Operational Obligations
Further requirements include:
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updating registration with the Alloggiati Web system (Police Headquarters);
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closing the private TARI position and opening the business TARI position;
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separate management of the RAI licence fee;
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possible opening or updating of a SIAE position, if required.
Contracts Treated as Short-Term Rentals
Short-term rental rules also apply to:
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sub-leases;
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rentals by borrowers (comodato).
Provided that:
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the duration does not exceed 30 days per calendar year;
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services are strictly related to the use of the property (cleaning, linen, Wi-Fi, air conditioning).
In these cases, income qualifies as other income, taxed on a cash basis, and the flat tax option is available.
The three-property threshold also applies to these situations.
Cases Excluded from the Business Presumption
The presumption of business activity does not apply to a property that the owner has leased or granted under a loan for use to another person who, in turn, uses it to carry out short-term rentals.
Short-Term Rental, Holiday Home and B&B
A distinction must be made between different types of accommodation:
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short-term rental: residential lease not exceeding 30 days, not classified as a hospitality business;
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holiday home (casa vacanze): non-hotel accommodation subject to regional tourism regulations;
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B&B: activity carried out in the main residence, with specific mandatory services.
Each category is subject to different tax and administrative rules.
Choosing the ATECO Code
When the activity becomes a business, the choice of ATECO code is crucial.
The most appropriate code is generally:
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55.20.42 – Accommodation services in rooms, houses and holiday apartments
flat-rate profitability coefficient: 40%
The code 68.20.09 (letting and management of real estate) is residual and applies a profitability coefficient of 86%.
Tax Rules vs Regional Tourism Regulations
Tax rules for short-term rentals are governed at national level, while tourism regulations fall under regional authority.
This leads to significant operational differences depending on the location of the property, especially with respect to authorizations, SCIA filings and administrative requirements.
Final Considerations
The changes introduced by the 2026 Budget Law require anyone operating in the short-term rental sector to carefully review their position.
The number of properties, the classification of the activity, and the resulting obligations become central elements for correct compliance starting from 2026.
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