The draft of the Italian Budget Law 2026 includes some new features on short-term rentals for tourist purposes. A change made in the last days introduces an increase in the flax-tax rate which, starting from the 1st of January 2026, will rise from 21% to 26% for the rentals made through real estate intermediaries or online platforms. However, the rate will remain at 21% for landlords who rent out their property directly.

The previous system involved a base rate of 26% on incomes from short-term rentals, with the option to opt for a reduced rate of 21%, when filling the tax return, for only one property. Essentially, those renting two properties could apply for the 21% rate for the first property and for the 26% from the second and subsequent properties.

In the draft of Budget Law 2026 a general increase of the rate to 26% has been proposed. However, the final certified version of the economic measure introduces a new regulation which allows the application of the 21% rate, only if the rental agreement was not made through real estate intermediaries or online portals. Therefore, those who rent out via Airbnb, Booking or real estate agents will be subject to the rate of 26%.

According to the technical report by the State General Accounting Office, 90% of households (516 thousand in 2024) are rented through these platforms. Therefore, the adjustment affects only a limited number of taxpayers, as most will continue to use such platforms due to the simplified procedures and faster transactions. In 2024, landlords paid 956 million euros in taxes; following the entry into force of the new regulation, starting from next year, tax revenues are expected to increase by around 102 million annually.

In conclusion, the reformulation of the provision eliminates the general increase but maintains the application of the 26% rate for the majority of short-term rentals. In the next days, the certified draft will arrive in Parliament, where it will be subject to political debate that will determine the final structure of the provision.

Sources: Il Sole24Ore and Il Corriere della Sera