Italy 2026 Budget Law
Italy's 2026 fiscal law introducing 21%/26% STR flat-tax tiers and a three-property business trigger.
Last refreshed: 20 May 2026 · Appears in 1 active topic
At what point does Italy's tax law classify an Airbnb host as running a business?
Timeline for Italy 2026 Budget Law
Set 21%/26% STR flat tax and three-unit business-classification trigger
Nomads & Communities: Italy ships CIN, tax tiers, Milan key-box ban- What are Italy's new Airbnb tax rates in 2026?
- The Italy 2026 Budget Law sets a 21% flat tax on short-term rental income for hosts with one or two properties, rising to 26% for hosts with three or more properties, who are classified as running a business.Source: Italy 2026 Budget Law
- How many properties trigger the higher Italian STR tax rate?
- Three or more properties trigger the 26% rate under the Italy 2026 Budget Law. Hosts below this threshold pay 21% flat tax on short-term rental income.Source: Italy 2026 Budget Law
- Why did Italy ban key-boxes on Airbnb properties?
- The Italy 2026 Budget Law codified existing city-level key-box bans in Florence, Bologna, and other historic-centre municipalities, responding to local pressure around anonymous self-check-in, public-order concerns, and heritage management.Source: Italy 2026 Budget Law
Background
The Italy 2026 Budget Law introduced a two-tier flat-tax structure for short-term rental income, applicable from the 2026 fiscal year. Hosts operating one or two properties pay 21% flat tax on STR income; those with three or more properties, classified as running a business, pay 26%. The three-property threshold is tracked via CIN registration data in the BDSR, making the national registration system operationally load-bearing for tax enforcement .
The law also codified a ban on key-boxes (lockboxes for self-check-in) at STR properties in Florence, Bologna, and other historic-centre municipalities, a measure aimed at reducing the anonymisation of guest entry that city councils had been demanding for public-order and heritage reasons.
Italy's 2026 Budget Law represents the most fiscally significant STR intervention in the EU so FAR, creating a direct financial incentive against portfolio growth and signalling that Rome is treating multi-property STR operators as a commercial hospitality sector rather than casual home-sharers.