Short-term rentals: 2026 rules

If you go over 30 days, the contract is no longer a short-term rental and follows the rules for ordinary rentals. If you rent out more than four units, the law treats the activity as a business, and the picture changes.

What a short-term rental is, in plain terms

It is called “short-term” because each contract lasts only a short time, 30 days at most. It is chosen by tourists, people working away from home and anyone who needs to stay in a city for a few weeks.

The owner can rent directly to the guest or use an online platform that connects the two parties. In both cases the same maximum duration and the same tax obligations apply.

The main rule is in Article 4 of Decree-Law 50 of 2017. For these contracts, the registration required for ordinary rentals is not needed. However, other obligations remain, such as the CIN code and the taxes on rental income.

How it works, step by step

If you want to rent short-term, follow this sequence:

• Check that you are the owner or have the right to rent out the home.
• Read the building’s condominium rules and ask the administrator whether there are any prohibitions.
• Check on your Comune’s website whether there are local rules for short-term rental homes.
• Obtain the CIN code and write it in every listing.
• Keep an accurate record of the rental income received during the year, because the flat-rate tax is calculated on that amount.

How much you pay with the flat-rate rental tax (cedolare secca)

The flat-rate rental tax (cedolare secca) is a substitute tax: instead of ordinary IRPEF income tax, you pay a fixed percentage of the rent received. You can choose it only if you are a natural person renting out a residential property and you are not acting as a business.

There are two rates to know. The 21% rate applies to the first unit rented during the year. The 26% rate applies from the second to the fourth unit rented during the year, as provided by Law 213 of 2023.

Invented example. You have two flats rented short-term, and each one brings in €10,000 during the year.

• Flat-rate tax on the first flat (21%): €10,000 × 21% = €2,100.
• Flat-rate tax on the second flat (26%): €10,000 × 26% = €2,600.
• Total flat-rate tax for the year: €4,700.

With your own figures the calculation will differ, but the method is this. You can find the exact figures for your situation on the Italian Revenue Agency (Agenzia delle Entrate) website.

The CIN code: what it is and where it goes

The CIN is the national identification code (codice identificativo nazionale). It is mandatory and must be displayed in short-term rental listings, for example on the platform page where you publish the home. The rule is in Article 13-ter of Decree-Law 145 of 2023.

If you publish a listing without the code, you are making a mistake. Before putting the home online, check on the official website how to obtain it and how to enter it.

For details, read how the CIN code works for short-term rentals.

What can limit a short-term rental

National law is not the only limit. The condominium rules may prohibit or restrict short-term rentals in the building. Local rules can also restrict them, for example in tourist areas.

Before you start, read the condominium rules and ask the administrator whether there are any prohibitions. Then check on your Comune’s website whether there are local rules. These checks help you avoid penalties and disputes with neighbours.

Short-term or long-term rental: how to choose

A short-term rental requires more management: cleaning, guest arrivals and departures, listings, and dealings with those staying. It is not a one-off job. To see how much the real costs weigh, read how to manage a short-term rental and what costs to expect.

A long-term rental requires less work, but it ties you to a tenant for several years. It often follows the 4+4 open-market lease, with rules on duration and termination that differ from those of a short-term rental.

To compare the two options in more detail, read traditional rental or short-term rental: the comparison.

The most common mistakes

• Signing a contract lasting more than 30 days and calling it “short-term”. This takes you outside the short-term rental rules.
• Publishing the listing without the CIN code.
• Not adding up all the units rented during the year, and so applying the wrong flat-rate tax rate.
• Assuming the home can be rented short-term without having read the condominium rules.

In practice

• Check that every short-term rental contract lasts 30 days at most.
• Count the units you rent out during the year: from the fifth onwards, the law treats the activity as a business.
• Check on the official website how to obtain the CIN code and put it in every listing.
• Read the condominium rules and ask the administrator before you start.

Frequently asked questions

How long can a short-term rental last at most?

The limit is 30 days. A longer contract is not a short-term rental and follows the rules for ordinary rentals. Choose the duration before you sign, not after.

Which flat-rate tax do I pay if I rent out several flats?

On the first flat rented during the year you pay 21%. From the second to the fourth you pay 26%. With more than four units the activity is treated as a business and the picture changes.

Is the CIN code needed for just one flat?

Yes. The CIN code is mandatory for anyone publishing a short-term rental listing, even with just one home. It must be shown in the listing.

Do I have to register the short-term rental contract?

No, these contracts do not require the registration provided for ordinary rentals. Other obligations remain in force, however, such as the CIN code and the declaration of income.

Sources

• Decree-Law 50/2017, Art. 4 (short-term rentals)
• Italian Revenue Agency (Agenzia delle Entrate): flat-rate rental tax (cedolare secca) on rentals
• Legislative Decree 23/2011 (flat-rate rental tax)