Airbnb rules in Italy 2026: the CIN, safety devices, check-in and tax

The main Airbnb rules in Italy for 2026 start with the CIN, the codice identificativo nazionale (national identification code): every unit let short-term needs one, and it must appear in every advert and outside the building.¹ Every unit also needs working gas and carbon monoxide detectors and a fire extinguisher, and each guest must be identified in person or over a live video link and reported to the police.¹⁶ Since 2026 the short-let tax regime covers at most two apartments per owner; above that, the letting is presumed to be a business.⁴ Cities add their own layer, and Florence’s is the strictest we found.⁸

In this guide

1. Airbnb rules in Italy: who sets what
2. The CIN and the BDSR
3. Safety devices: what applies to which host
4. Key boxes, remote check-in and Alloggiati Web
5. Taxes on short lets
6. Imposta di soggiorno
7. Regional and city differences
8. Worked example
9. Checklist before you manage an Italian unit
10. Questions people ask
11. Sources

Airbnb rules in Italy: who sets what

Italy splits the rules four ways. The state sets the CIN, the safety minimum, police registration and income tax.¹³ Regions run tourism law and used to issue their own codes, which had to be converted to the CIN.¹ Cities set the tourist tax and, where a regional law allows it, limits on where short lets may start: Florence’s regulation rests on Tuscany’s Regional Law 61 of 31 December 2024.⁸ And the EU’s Regulation (EU) 2024/1028 sets the data rules on top; the EU picture is in EU short-term rental regulation 2024/1028.

A locazione breve (short let) is a residential let of up to 30 days, including cleaning and linen, by a private individual outside a business.³ Breakfast, car hire or guided tours push it out of that regime and towards a business activity, according to the Agenzia delle Entrate.⁴

The CIN and the BDSR

The Ministry of Tourism assigns the CIN through the Banca dati nazionale delle strutture ricettive (BDSR, the national database of tourist accommodation). The code covers homes let for tourist purposes, short lets and hotel and non-hotel accommodation.¹ The BDSR went live with a notice in the Gazzetta Ufficiale of 3 September 2024, and article 13-ter applies from the 60th day after that notice.² The online request at bdsr.ministeroturismo.gov.it includes a sworn statement of the unit’s cadastral data.¹²

Where to show it:

• in every advert, by the landlord and by any intermediary or platform that publishes it;
• outside the building where the unit is.¹

Florence spells out the outside sign: a plate of at most 6 × 2 cm in black letters, built into the bell panel where one exists, with “L.T.” allowed for locazione turistica. Paper and tape are banned.⁸

The fines

These national fines do not apply where a regional law already punishes the same breach. The local police enforce them, and the city keeps the money.¹

Safety devices: what applies to which host

Article 13-ter draws a clear line:¹

• Every unit, business or not, must have working detectors for combustible gas and for carbon monoxide, and portable fire extinguishers. Extinguishers go in accessible, visible places, near the entrances and the riskiest areas, at least one per 200 m² of floor or part of it, and one per floor.
• Units let in business form must also meet the safety requirements for installations set by national and regional law, and their penalties come from those laws.

Florence makes the same devices a condition of its five-year authorisation, so a missing detector there can also lead to suspension.⁸ Smart lock and fire-exit points are in self check-in and smart locks.

Key boxes, remote check-in and Alloggiati Web

The identification duty

Article 109 of the Testo unico delle leggi di pubblica sicurezza (TULPS, the public security code) lets accommodation providers host only people with a valid identity document, and a 2018 interpretation law extended it to landlords on lets under 30 days. The data must reach the Questura (police headquarters) within 24 hours of arrival, or within six hours for stays of up to 24 hours.⁶ The channel is the police’s Alloggiati Web portal; the portal says reports go “exclusively” through it.⁷

The courts in 2025 and 2026

On 18 November 2024 the head of the police issued circular no. 38138, which said remote check-in through uploaded ID copies, automatic door codes or key boxes does not meet article 109. The regional administrative court of Lazio annulled it in judgment no. 10210/2025.⁶

The Council of State reversed that on appeal. In judgment no. 9101/2025, published on 21 November 2025, it held that the circular only restates a duty that has existed since 1931, and that the host must verify de visu (by sight) that the person arriving matches the document.⁶ Two points matter for a co-host:

• The court said this need not be a physical meeting. A video link installed by the host at the entrance can do it, if it checks the guest against the document there and then; the court’s examples are a digital peephole or a QR code that captures an image.⁶
• The circular does not ban self check-in tools outright. What fails is the most extreme form: collecting ID copies with no visual check and sending a door or key box code.⁶

Cities add their own rules. Finestre sull’Arte, an Italian arts and heritage magazine, reported that on 14 May 2026 the regional administrative court of Tuscany rejected 19 appeals against Florence’s rules, upholding the key box ban in the city’s urban police regulation. It also upheld the short-let regulation and the freeze in the UNESCO area.¹⁸ It reported one keypad per building on a public street is allowed with the building’s approval.¹⁸

Taxes on short lets

Cedolare secca

The cedolare secca is a flat tax that replaces income tax (IRPEF) and its regional and municipal surcharges on rent.⁴ For short lets the rate is 26%, reduced to 21% for one unit the owner names in the tax return.³⁴ It is charged on the full amount in the contract, without the 5% flat deduction of the ordinary regime.⁴

Platforms and agents that collect the rent withhold 21% as an advance, whatever regime the owner chooses, and the owner settles the balance in the return.⁴ Airbnb applies this to non-professional hosts on Italian listings, on the gross payout before VAT, the host fee and any co-host payout are deducted, cleaning fees included and tourist tax excluded. Airbnb does not withhold on co-host payouts.¹⁴ Note for a co-host: the Agenzia’s guide says an agent who has the owner’s mandate to let the home must report the contract and withhold the tax, even when listing it on a platform.⁴

The two-apartment threshold

Law 199/2025, the 2026 budget law, cut the limit from four apartments to two. From the 2026 tax year the short-let regime applies only if no more than two apartments are let this way; above that, the letting is presumed to be run in forma imprenditoriale (as a business), whoever runs it.⁴⁵ Anyone letting in business form must file a SCIA, a certified notice of start of activity, with the city’s one-stop shop for businesses (SUAP).¹ Airbnb asks hosts who become professional to update their tax withholding status themselves.¹⁴

From 1 January 2027 these tax rules move: Normattiva shows article 4 of Decree-Law 50/2017 repealed from that date by Legislative Decree 117 of 19 June 2026.³ Check the new references with an adviser for 2027.

Owners living in Belgium or the Netherlands

The Agenzia’s conditions for the regime concern the property, the contract and the parties acting outside a business; they do not mention where the owner lives.⁴ Rental income and the property go in the Italian return, modello Redditi PF, in section RB.⁴ Ask an Italian commercialista (accountant) whether the owner needs to file and how to claim back withholding that exceeds the tax.

At home, the Belastingdienst says a Dutch resident declares Dutch and foreign income together, and may be entitled to relief for double taxation depending on the tax treaty.¹⁶ A let property abroad goes in box 3 as other real estate, not as a second home.¹⁷ We could not open FOD Financiën’s page on foreign property today, so a Belgian owner should check the treatment with a Belgian adviser and the income tax guide.

Imposta di soggiorno

The imposta di soggiorno is the city tourist tax; each city sets its own. Under Decree-Law 50/2017, whoever collects the rent or takes part in the payment is responsible for paying it and filing a return by 30 June of the following year. They can recover it from guests.³ Airbnb announced in February 2024 that it would collect and remit the tax in every Italian city that has one, starting with 1,200 cities on 15 February 2024 and adding the rest later.¹⁵ For bookings taken elsewhere, the owner or manager collects it. Belgian and Dutch rules are in tourist tax in Belgium and the Netherlands.

Regional and city differences

Rome

Rome charges a contributo di soggiorno whose rates depend on the type and class of accommodation. The current rates have applied since 1 October 2023 under Giunta resolution 255 of 17 July 2023, and operators use the city’s GECOS platform.¹³ We could not open Roma Capitale’s own pages today, and we found no adopted Rome regulation limiting new short lets.

Florence

Florence’s Regolamento per le locazioni turistiche brevi, adopted on 5 May 2025 and amended on 4 June 2026, is the strictest city rule we found:⁸

• a five-year authorisation per unit for the owner, with a new one needed after a sale;
• at least 28 m² per unit, with minimum room sizes;
• in the historic core (zone A, subzone A1, the UNESCO area), short lets are limited to units already lawfully let in 2024; since 2026 the 19th and 20th century extensions (subzones A3 and A4) are frozen at units let when that article took effect;
• a 24-hour contact number and house rules in Italian and English;
• fines of €1,000 to €10,000 per unit for breaking the standards, with the owner and the manager jointly liable;
• units already let in 2024 are exempt until 31 May 2028, but the check-in, information and CIN plate rules already apply to them.

Venice

Venice charges day visitors a contributo di accesso (access fee). In 2026 it applied on 60 days between 3 April and 26 July, at €5 if paid by the fourth-last day before the visit and €10 later.⁹¹⁰ Guests staying overnight in accommodation in the city are exempt but must be registered on cda.ve.it.⁹ The fee returns in 2027 on dates from 26 March to 15 August, 08:30 to 16:30, with the arrangements to be announced by 31 December 2026.¹¹

A 2022 national law lets Venice limit short lets in the historic centre and the islands and require a change of use for letting beyond 120 days a year.¹² We could not confirm on the city’s site that such a limit is in force.

Worked example

Checklist before you manage an Italian unit

1. CIN. Get the code, check it is in every listing, including your own site, and on the outside sign.¹
2. Safety. Gas and carbon monoxide detectors working; extinguishers placed and counted per floor and per 200 m².¹
3. Check-in. Decide how you verify ID: in person or by a live video link at the door. No ID copy plus code alone.⁶
4. Alloggiati Web. Who holds the credentials, and who reports each guest within 24 hours?⁷
5. Number of flats. Count all the owner’s short-let apartments; above two, plan for a business and a SCIA.¹⁴
6. City rules. In Florence, check the authorisation, zone and 28 m²; in Venice, check for news on the 120-day limit.⁸¹²
7. Tax. Agree who files in Italy and who checks Airbnb’s withholding certificate.⁴¹⁴
8. Contract. Florence makes the manager jointly liable for fines, so put the split in your management agreement.⁸

Questions people ask

Sources

All sources checked 2 November 2026.

1. Normattiva, “Decreto-legge 18 ottobre 2023, n. 145, articolo 13-ter (Disciplina dei codici identificativi regionali e nazionale)”, Text in force from 1 January 2025, in Italian
2. Gazzetta Ufficiale, “Ministero del Turismo: avviso di entrata in funzione della Banca dati nazionale delle strutture ricettive”, Parte seconda no. 103, 3 September 2024, in Italian
3. Normattiva, “Decreto-legge 24 aprile 2017, n. 50, articolo 4 (Regime fiscale delle locazioni brevi)”, Version in force from 12 August 2026 to 31 December 2026, in Italian
4. Agenzia delle Entrate, “Locazioni brevi: la disciplina fiscale e le regole per gli intermediari”, Guide, April 2026, in Italian
5. Regione Piemonte, “Aggiornamento sulle locazioni brevi e turistiche”, Notice of 14 January 2026, in Italian
6. Consiglio di Stato, “Sentenza n. 9101/2025, Sezione Terza, ricorso n. 5732/2025 (Ministero dell'Interno contro F.A.R.E.)”, Published 21 November 2025, in Italian
7. Polizia di Stato, “Alloggiati Web”, In Italian
8. Comune di Firenze, “Regolamento per le locazioni turistiche brevi”, As amended by council resolution no. 28 of 4 June 2026, in Italian
9. Comune di Venezia, “Contributo di Accesso”, Last updated 13 March 2026, in Italian
10. Comune di Venezia, “Contributo di accesso 2026: gli importi e le date”, City news, 19 November 2025, in Italian
11. Comune di Venezia, “Venice Access Fee”
12. Normattiva, “Decreto-legge 17 maggio 2022, n. 50, articolo 37-bis (Venezia, locazioni brevi)”, In Italian
13. Turismo Roma (Roma Capitale), “Contributo di soggiorno nella città di Roma Capitale”, In Italian
14. Airbnb Help Centre, “Italy income tax withholding overview for hosts”
15. Airbnb Newsroom, “Airbnb: raccolta e versamento dell'imposta di soggiorno in Italia”, Company announcement, 9 February 2024, in Italian
16. Belastingdienst, “Wonen in Nederland - buitenlands inkomen”, In Dutch
17. Belastingdienst, “2e woning (zoals een vakantiewoning)”, In Dutch
18. Finestre sull’Arte, “Firenze difende il centro storico: il Tar conferma i limiti agli affitti brevi”, Arts and heritage magazine, 15 May 2026, in Italian

We check every figure against the sources above. Spotted something out of date? Email systemen@hostproacademy.com with the guide title.