Is Airbnb Legal in Italy? 2026 Rules, Permits & Taxes

Permit required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

€10,000

Next rule change

Jan 1, 2027

The rules in brief

Who needs it

Every person who offers a residential home or part of one for tourist rental or a short let of up to 30 nights, whether privately or as a business. Hotels and other accommodation facilities need one too.^{1,10,11,12,33}

Issued by

Ministry of Tourism, through the BDSR (Banca Dati delle Strutture Ricettive, national database of accommodation facilities)

Valid for

Assigned to the unit and kept in the BDSR; the law sets no renewal cycle. Required on every listing of 30 nights or less since 1 January 2025.

Processing

The notification email arrives shortly after submission; a unit missing from the database that waits over 30 days gets a temporary 'not verified' CIN.

On listings

The number must appear on every listing

Platform checks

Airbnb has a mandatory CIN field; a listing without a CIN or a valid exemption can be unlisted.

Fees

Who qualifies

• The unit is a residential property in Italy; individual rooms can be rented, and the CIN covers a part of a home as well as a whole unit.
• The applicant is the owner or holds a valid title to let the home (a sublessee or a borrower qualifies).
• Cadastral category and parcel references of the unit are entered, with a declaration that the gas and carbon monoxide detectors and extinguishers are in place.
• Where a region keeps its own registry and regional code (CIR), the regional registration comes first; Lombardy issues the CIR before the CIN.
• Login uses SPID or CIE (Italian digital identity); non-Italian owners register with the Ministry for a username and password.

How to apply

1. 1 Register the home with the region or autonomous province first where it keeps a registry and regional code (CIR); Lombardy, for example, issues the CIR before the CIN.
2. 2 Log in to the BDSR portal (bdsr.ministeroturismo.gov.it) with SPID or CIE; foreign owners first request credentials from the Ministry.
3. 3 Open the unit under 'Ottieni CIN' (get CIN) and complete the missing fields: cadastral category and parcel references, the safety declaration and, for business hosts, the ATECO activity code.
4. 4 Submit, then download the PDF with the Ministry's protocol number once the notification email arrives.
5. 5 Show the CIN outside the building and in every listing; Airbnb has a dedicated CIN field.

Permit rules

CIN needed for every tourist rental

Every home or room let to tourists, including short lets of up to 30 nights, needs a CIN from the Ministry of Tourism. Renting without one is fined €800 to 8,000.^1,12 In force since January 1, 2025

Show the CIN outside and in every ad

The CIN goes outside the building, within any planning and landscape constraints, and in every advertisement wherever it is published. Failing to show it is fined €500 to 5,000 and the ad must be removed at once.¹ In force since January 1, 2025

Platforms must print the CIN

Agents and platforms must show the CIN of the unit in every listing. Airbnb asks for it in a mandatory field and can unlist a listing that has no CIN or valid exemption.^1,33 Applies to: platforms · In force since January 1, 2025

SCIA for business-form rentals

A host who rents in business form, directly or through an agent, files a SCIA with the SUAP of the municipality where the home is. Operating without it is fined €2,000 to 10,000.¹ Applies to: business hosts · In force since January 1, 2025

Regional code first where required

Some regions keep their own registry and regional code (CIR). In Lombardy the CIN can be requested only by a host who already holds the CIR; other regions follow their own tourism law.¹² Applies to: Lombardy and other regions with a CIR · In force since November 2, 2024

Whoever collects the rent owes the tourist tax

The host, agent or platform that collects the rent is responsible for paying the tourist tax to the city, with a right to recover it from guests, and for filing the annual declaration by 30 June. Airbnb collects it in municipalities registered on its tourist-tax portal; elsewhere the host remains liable.^2,34

Owners, sublessees and borrowers can host

The short-let rules cover owners and also tenants who sublet and borrowers (comodatari) who let the home for payment. A home needs only a valid title to let it.^2,28

More than two apartments counts as a business

From 2026 the short-let tax regime applies only if a host lets no more than two apartments in a tax year (four until 2025). Beyond that, short-let activity is presumed to be a business.⁸ In force since January 1, 2026

Cities may zone short lets where the region allows

Tuscany lets high-tourism municipalities and provincial capitals set zones with specific limits on short lets and require a five-year authorisation per unit. The Constitutional Court upheld this in December 2025; Florence uses it to stop new rentals in its historic centre.^15,20 Applies to: Tuscany · In force since December 16, 2025

1. 1. Rome

   Lazio

   Rome charges a tourist contribution (contributo di soggiorno) of €6 per person per night on short lets, set by Giunta Capitolina resolution 255/2023 and in force since 1 October 2023. Hosts, agents and platforms that collect the rent are responsible for paying it to the city every quarter. The national CIN, safety and Alloggiati Web rules apply as everywhere in Italy.^6,7,16,17

   • €6 per person per night for short lets under article 4 of Decree-Law 50/2017, from 1 October 2023
   • Taxed for up to 10 consecutive nights in the same property in a calendar year
   • Whoever collects the rent, including agents and portals, is responsible for payment and may recover it from guests
   • Quarterly communication and payment by the 16th day after each quarter; annual declaration by 30 June

2. 2. Milan

   Lombardy

   Milan charges €9.50 per person per night on short lets under Decree-Law 50/2017, from 1 April 2026 (council resolution 144 of 12 February 2026). Lombardy keeps a regional code (CIR) that comes before the CIN, and tourist rentals are started by notice to the comune. Hosts file a quarterly summary and an annual declaration by 30 June.^12,18,19

   • €9.50 per person per night for short lets, from 1 April 2026
   • Minors under 18 are exempt; so are guests with disabilities and their companions
   • Regional code (CIR) from Lombardy's Ross1000 system comes before the CIN
   • Holiday homes and tourist rentals start with a notice to the comune; business-form rentals need a SCIA at the SUAP

3. 3. Florence

   Tuscany

   Florence charges €6 per person per night on tourist rentals from 1 February 2025, for up to 7 consecutive nights. Every short-term rental needs a five-year municipal authorisation under Tuscan law 61/2024, and from 21 June 2026 no new short-term rentals can start in Zone A sub-zones A1 (historic centre), A3 and A4. Units that were regular short lets in 2024 stay outside the regulation for three years from 31 May 2025.^15,20,21,22

   • No new short-term rentals in Zone A sub-zones A1, A3 and A4 from 21 June 2026 (council resolution 28 of 4 June 2026)
   • Five-year authorisation for each unit under article 59 of Tuscan law 61/2024; units active in 2024 are exempt for three years
   • Tourist tax €6 per person per night, up to 7 consecutive nights; children up to 12 exempt
   • Monthly declaration and payment to the city by the 15th of the following month

4. 4. Venice

   Veneto

   Venice charges a tourist tax on tourist rentals of €3 to 5 per person per night by cadastral category, for up to 5 consecutive nights (leaflet valid from 1 April 2025). Hosts register the unit in the Veneto regional rental registry, open an Alloggiati Web account and enrol in the city's tourist-tax portal. In October 2024 the city executive adopted a draft regulation for rentals above 120 days a year in the historic city, and the city's tourist-rental page of January 2026 lists only the regional, police and tourist-tax steps.^23,24,25,26

   • €5, 4 or 3 per person per night by cadastral group (A/1, A/8, A/9; A/2, A/3, A/6, A/7, A/11; A/4, A/5), 1 February to 31 December; lower in January
   • Up to 5 consecutive nights taxed; children under 10 exempt
   • Register the unit in the Veneto regional rental registry (article 27-bis, regional law 11/2013)
   • Open an Alloggiati Web account and enrol in the city tourist-tax portal

5. 5. Naples

   Campania

   Naples charges €6.00 per person per night on short lets from 1 May 2026 (€5.00 from 1 January), for up to 14 consecutive nights; guests aged 14 or under do not pay. A short let starts with a notice to the SUAP through Impresainungiorno, with no fee or stamp duty, and hosts enrol in the city's GEIS Portal even when a platform collects the tax.^27,28

   • €6.00 per person per night from 1 May 2026 (Giunta resolution 89 of 12 March 2026); €5.00 from 1 January 2026
   • Taxed for up to 14 consecutive nights; guests aged 14 or under are exempt
   • Short let: notice to the SUAP through Impresainungiorno, no application fee or stamp duty
   • Credentials needed for Alloggiati Web (Questura) and the city's tourist-tax portal

6. 6. Palermo

   Sicily

   Palermo charges €4.00 per person per night on short lets and extra-hotel accommodation since 1 July 2025 (council resolution 34 of 2025). Hosts register the unit on the city's tourist-tax portal, and short-let properties must also be registered for the waste tax (TARI). Since a Court of Cassation ruling in January 2026, managers are tax-liable parties (responsabili d'imposta) and no longer file the Mod. 21 account.³¹

   • €4.00 per person per night for short lets, from 1 July 2025
   • Register the short-let unit on the city tourist-tax portal with the owner's documents and the lease or loan contract if the host is not the owner
   • Register the property for the waste tax (TARI) as a short-let domestic account
   • Annual declaration to the Agenzia delle Entrate by 30 June; the Mod. 21 account is no longer required

7. 7. Turin

   Piedmont

   Turin charges €3.80 per person per night on tourist and short lets under tourist-tax regulation 349, in force from 1 April 2026, for up to 7 consecutive nights. Hosts declare guests and nights in the city's Soggiorniamo application after each quarter.³⁰

   • €3.80 per person per night for tourist rentals and short lets, from 1 April 2026
   • Taxed for up to 7 consecutive nights per stay
   • Declare guests and nights in the city application between the 1st and 15th of the month after each quarter
   • Exemptions include police, fire service and armed forces staff staying on duty

8. 8. Bologna

   Emilia-Romagna

   Bologna taxes short lets collected through portals or agents at 10.5% of the apartment cost, capped at €7 per person per night; the 2026 tariffs run from 1 January to 31 December 2026. Other stays pay a flat amount by price band, €4.00 to 7.00. Furnished tourist apartments fall under article 12 of Emilia-Romagna law 16/2004.²⁹

   • 10.5% of the apartment cost (net of VAT and extras), capped at €7 per person per night, when a portal or agent collects the stay
   • Flat bands by room price for other stays: €4.00 up to €30.99, €5.80 up to €70.99, €6.50 up to €120.99, €7.00 from €121
   • 2026 tariffs confirmed from 1 January to 31 December 2026 (Giunta proposal DG/PRO/2025/283)
   • Furnished tourist apartments are regulated by article 12 of Emilia-Romagna law 16/2004

Short let means 30 nights or less

Italian law treats a rental of a home for up to 30 nights, including cleaning and linen, by an individual outside a business as a locazione breve (short let). The 30-night line decides which rules and taxes apply.²

Stays of 31 nights or more

Leases of more than 30 days are ordinary leases that must be registered with the tax agency. Airbnb lets a host keep hosting without a CIN only by setting a 31-night minimum stay.³³

Gas, CO detectors and extinguishers

Every rented unit needs working detectors for combustible gas and carbon monoxide and portable fire extinguishers, one per 200 square metres of floor (or fraction), with at least one per floor. Missing devices are fined €600 to 6,000 per violation.¹ In force since January 1, 2025

Detectors waived for homes without gas

Hosts of units with no gas installation, where the risk of uncontrolled gas release or carbon monoxide is certainly excluded, do not have to fit the gas and carbon monoxide detectors, according to the Ministry of Tourism's FAQ as relayed by Lombardy.¹² Applies to: units without gas · In force since January 1, 2025

Report guests to the police

Guest details are sent through the Polizia di Stato's Alloggiati Web portal within 24 hours of arrival, or within 6 hours for stays under 24 hours. Hosts first request credentials from the Questura.^13,33

Check each guest's face against the ID

The Council of State held in November 2025 that the host must check in person that the guest matches the identity document; fully remote check-in is not enough. A video-entry device, digital peephole or QR code that captures a still image can meet the duty.¹⁴ In force since November 21, 2025

No breakfast or extra services

A short let may include utilities, wi-fi, cleaning and laundry, but not services unrelated to using the home, such as breakfast, meals, rental cars or guides. Offering them makes the property an accommodation facility under regional rules.³³

City tourist tax within national caps

Municipalities set the imposta di soggiorno (tourist tax) per person per night, up to €5 by law, up to €10 in provincial capitals with 20 times more tourist presences than residents, and up to €2 more in 2026 under the temporary option extended by the 2026 budget law.^3,7

A regional fine replaces the national one

The national fines for missing CIN, display, safety devices and SCIA do not apply where regional law sanctions the same conduct.¹ In force since January 1, 2025

Local police fine; tax agency targets hosts without a CIN

The municipal police check units and apply the fines, which the municipality keeps for tourism investment and waste collection. The Agenzia delle Entrate and the Guardia di Finanza run joint risk analyses aimed first at hosts without a CIN.¹ In force since January 1, 2025

What the host still handles

• CIN in the Ministry of Tourism's BDSR database, and the regional code (CIR) where the region keeps a registry
• Alloggiati Web account with the local Questura, to report guests within 24 hours of arrival
• The city's tourist-tax portal, where the municipality requires it (Naples requires GEIS Portal enrolment even when a platform collects; Venice, Florence and Palermo also run host portals)
• A SCIA at the municipality's SUAP for business-form hosts (more than two apartments in a tax year from 2026)
• The annual tourist-tax declaration by 30 June for stays the host collects directly; Airbnb files it for stays it collects^{3,7,8,17,18,21,23,27,34}

• Letting a unit in business form without a SCIA: fine of €2,000 to 10,000, depending on the size of the property.¹
• Renting or advertising a unit without a CIN: fine of €800 to 8,000, depending on the size of the property.¹
• Not showing the CIN outside the building or in a listing: fine of €500 to 5,000 per unit, and the irregular ad is removed immediately.¹
• Missing gas or carbon monoxide detectors or extinguishers: fine of €600 to 6,000 for each violation.¹
• Late or missing tourist-tax declaration: administrative fine of 100% of the unpaid tax (at least €50); an incorrect declaration is fined 40% of the unpaid tax (at least €50).³

1. May 2028 Upcoming
   Florence grace period for existing short lets ends

   Units already registered as short lets in 2024 are exempt from Florence's regulation for three years from its 31 May 2025 start.²⁰

2. January 1, 2027 Upcoming
   Short-let tax rules move into the new income-tax code

   Article 4 of Decree-Law 50/2017, the source of the 30-night definition and the platform withholding, is largely repealed from 1 January 2027 by Legislative Decree 117/2026. The new income-tax code carries a section headed 'Regime fiscale delle locazioni brevi'.^4,5

3. June 21, 2026
   Florence closes more zones to new short lets

   New short-term rentals can no longer start in Florence's Zone A sub-zones A1, A3 and A4, under council resolution 28 of 4 June 2026.²⁰

4. May 1, 2026
   Naples tourist tax for short lets rises to EUR 6

   Naples raised its rate for short lets from €5.00 to €6.00 per person per night from 1 May 2026.²⁷

5. January 1, 2026
   Optional EUR 2 tourist-tax increase extended to 2026

   Law 199/2025 extends to 2026 the municipal option, introduced for the 2025 Jubilee, to raise the tourist tax by up to €2 per night.⁷

6. January 1, 2026
   Business presumption falls to more than two apartments

   Law 199/2025 lowers from four to two the number of apartments a host can let short-term before the activity is presumed to be a business.⁸

7. December 16, 2025
   Constitutional Court upholds Tuscany's short-let law

   Judgment 186/2025 rejected the Government's challenges to Tuscany's tourism code, including the municipal power to limit short lets by zone and require a five-year authorisation.¹⁵

8. November 21, 2025
   Council of State requires in-person identity check

   In judgment 9101/2025 the Council of State held that the host must verify guests de visu and that remote-only check-in does not meet the duty; video-entry devices or QR codes capturing a still image can. The Lazio regional court had annulled the Interior Ministry's November 2024 circular on the subject in May 2025 (judgment 10210/2025).^14,32

9. January 1, 2025
   CIN mandatory on every listing

   Hosts holding a regional code had until 1 January 2025 to obtain and show the CIN; Airbnb requires it for each eligible listing from 2 January 2025.^12,33

10. November 2, 2024
    CIN rules in force

    Article 13-ter of Decree-Law 145/2023 became applicable on 2 November 2024, 60 days after the Official Gazette notice that the national database was operating.¹²

11. October 24, 2024 Not in force
    Venice draft rules for rentals above 120 days

    Venice's city executive adopted a draft regulation requiring a SCIA and a register entry for tourist rentals above 120 days a year in the historic city, with an in-person check-in duty.²⁵

12. January 1, 2024
    Airbnb must collect tourist tax on short lets

    Following the 2024 budget law, Airbnb is obliged to collect the tourist tax for stays of up to 30 nights and is responsible for the annual declaration for the stays it collects; it is rolling this out municipality by municipality.^34,35

Estimate what a home could earn

1. 1. Decreto-legge 18 ottobre 2023, n. 145, art. 13-ter (CIN, safety devices, SCIA, fines) · Normattiva (Presidenza del Consiglio dei Ministri)
2. 2. Decreto-legge 24 aprile 2017, n. 50, art. 4 (short lets), text in force on 2026-10-17 · Normattiva (Presidenza del Consiglio dei Ministri)
3. 3. Decreto legislativo 14 marzo 2011, n. 23, art. 4 (imposta di soggiorno), text in force on 2026-10-17 · Normattiva (Presidenza del Consiglio dei Ministri)
4. 4. Decreto-legge 24 aprile 2017, n. 50, art. 4, text in force from 2027-01-01 · Normattiva (Presidenza del Consiglio dei Ministri)
5. 5. Decreto legislativo 19 giugno 2026, n. 117: testo unico imposte sui redditi · Normattiva (Presidenza del Consiglio dei Ministri)
6. 6. Regolamento sul contributo di soggiorno di Roma Capitale (Assemblea Capitolina n. 34/2024) · Roma Capitale
7. 7. Imposta di soggiorno: disciplina del tributo · Ministero dell'Economia e delle Finanze, Dipartimento delle Finanze
8. 8. Locazioni brevi: la disciplina fiscale e le regole per gli intermediari (aprile 2026) · Agenzia delle Entrate
9. 9. BDSR in numeri (CIN issued, updated 17/10/2026) · Ministero del Turismo, Banca Dati Strutture Ricettive
10. 10. Manuale Operatore Privato: Richiesta CIN, version 10.0 · Ministero del Turismo, Banca Dati Strutture Ricettive
11. 11. Come ottenere il Codice Identificativo Nazionale (CIN) per strutture ricettive · Provincia autonoma di Trento
12. 12. Entrata in vigore del CIN: informativa · Regione Lombardia
13. 13. Alloggiati Web: comunicazione delle generalità degli ospiti · Polizia di Stato, Questura di Lecce
14. 14. Consiglio di Stato, sezione III, 21 novembre 2025, n. 9101: obbligo di identificazione de visu · Giustizia Amministrativa
15. 15. Comunicato del 16 dicembre 2025 sulla sentenza n. 186/2025 (legge toscana 61/2024) · Corte costituzionale
16. 16. Contributo di soggiorno · Roma Capitale
17. 17. Tabella delle tariffe del contributo di soggiorno dal 1 ottobre 2023 (Giunta Capitolina n. 255/2023) · Roma Capitale
18. 18. Tourist tax: information · Comune di Milano
19. 19. Imposta di soggiorno: tariffe 2026 dall'1/4/2026 · Comune di Milano
20. 20. Locazioni Turistiche Brevi · Comune di Firenze
21. 21. Imposta di Soggiorno: Informati · Comune di Firenze
22. 22. Deliberazione di Giunta n. 535 del 10/12/2024: tariffe dell'imposta di soggiorno dal 1 febbraio 2025 · Comune di Firenze
23. 23. Tariffe IDS (imposta di soggiorno) · Comune di Venezia
24. 24. Imposta di soggiorno: tariffe delle strutture classificate L.R.V. 11/2013 e locazioni turistiche, valide dal 01/04/2025 · Comune di Venezia
25. 25. Regolamento per le locazioni turistiche: presentato il provvedimento per affitti brevi superiori alle 120 giornate all'anno · Comune di Venezia
26. 26. Locazioni turistiche (imposta di soggiorno) · Comune di Venezia
27. 27. Imposta di Soggiorno 2026 · Comune di Napoli
28. 28. Strutture ricettive extralberghiere e locazione breve · Comune di Napoli
29. 29. Approvazione delle tariffe per l'anno 2026 valide per l'applicazione dell'imposta di soggiorno (DG/PRO/2025/283) · Comune di Bologna
30. 30. Imposta di soggiorno per gestori · Città di Torino
31. 31. Portale dell'imposta di soggiorno · Comune di Palermo
32. 32. T.a.r. per il Lazio, sezione I ter, 27 maggio 2025, n. 10210: locazioni brevi e check in da remoto · Giustizia Amministrativa
33. 33. Responsible hosting in Italy · Airbnb Help Center
34. 34. Tourist tax collection and remittance by Airbnb in Italy · Airbnb Help Center
35. 35. Tourist Tax Collection in Italy · Airbnb Help Center