Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Italy tax professional before filing.
Florence, Italy · Italy · Short-term rental taxes
Short-Term Rental Taxes in Florence, Italy
Short term rental taxes in Florence: 21% or 26% cedolare secca, a €6 per-guest imposta di soggiorno for up to 7 nights, the CIN code, and the block on new short lets in the UNESCO centre.
The 30-Second Answer
- Short term rental taxes in Florence start with the national cedolare secca: a flat 21% on the one unit you nominate on your return and 26% on any other. Platforms that handle payment withhold 21% on account, and you settle the difference on your return.
- Florence's imposta di soggiorno is €6.00 per guest per night for tourist rentals (locazioni turistiche) and holiday homes, charged for up to 7 consecutive nights. Children under 12 are exempt. The operator files monthly by the 15th of the following month.
- From 2026, the short-let tax regime covers no more than two apartments per owner. From the third unit, the activity is presumed to be a business — Partita IVA, no cedolare secca.
- Every unit needs a national CIN code shown in listings and at the door, plus a five-year municipal authorisation. New short lets are blocked in the UNESCO centre — and since 21 June 2026 also in several surrounding districts.
Deductions
What Florence Hosts Can (and Can't) Deduct
For a private owner, the regime decides everything. Cedolare secca taxes the whole rent with no expenses, and ordinary IRPEF allows only a flat 5% abatement. Actual running costs come into play only once you are taxed as a business.
Cleaning or linen charges built into the price are part of the taxable rent. They stay out only when the guest pays them directly, or you recharge the exact cost. Under the regime forfetario, a statutory profitability coefficient replaces actual costs. Under ordinary business accounting, documented costs are deductible.
Filing Calendar
Key Dates & Filing Calendar
Florence runs a monthly tourist-tax cycle. Income tax on 2026 short lets is settled on the return filed in 2027.
Florence's rate for non-hotel stays rose from €5.50 to €6.00 on 1 February 2025. If a guest booked before then for a later stay, the comune asks you to collect the €0.50 difference.
Comune di Firenze — Imposta di Soggiorno (servizi.comune.fi.it); Agenzia delle Entrate — Le regole per gli intermediari; Come e quando presentare la dichiarazione dei redditi
Income Tax Regime
Cedolare Secca or Business Income?
Most Florence owners with one or two flats use cedolare secca. From 2026, a third short-let apartment tips you into the business regime.
Cedolare Secca (Locazione Breve)
21% on one nominated unit, 26% on the rest
- Replaces IRPEF and the regional and municipal surcharges on the rent. The rate applies to the entire amount in the contract, with no deductions.
- 21% applies to one unit you choose on your return; any other short-let unit pays 26%.
- Airbnb, Booking.com and agents that collect the rent withhold 21% on account. You settle any balance on the 730 or Redditi PF.
- Available only to private individuals for stays of up to 30 days, and from 2026 only with no more than two apartments let short-term.
Maximum two short-let apartments per tax year from 2026
Business Income (Partita IVA)
Presumed from the third short-let apartment
- From 2026, anyone letting more than two apartments short-term is presumed to be running a business. Cedolare secca no longer applies.
- You need a Partita IVA and taxation as business income; the platforms' 21% withholding stops once you give them your VAT number.
- The regime forfetario (15% substitute tax, 5% for the first five years if you qualify) is open when prior-year revenue is €85,000 or less.
- Services beyond the basics — breakfast, car hire, guided tours — can make even a single unit a business activity.
Forfetario up to €85,000 revenue; above that, ordinary business taxation
Depreciation
Depreciation and Florence Short Lets
A private owner taxed on rent under cedolare secca or ordinary IRPEF does not depreciate the flat or its furniture. Depreciation only enters the picture once you are taxed as a business.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Apartment owned privately | Not depreciable | Cedolare secca taxes the gross rent; ordinary IRPEF allows only the 5% flat abatement. |
| Furniture & appliances (private owner) | Not depreciable | Furnishing a flat for guests brings no income-tax deduction outside a business. |
| Business assets — ordinary accounting | Ministerial coefficients | Buildings and furnishings used in a business are depreciated using the official ministerial rates — set the schedule with your commercialista. |
| Business assets — regime forfetario | None (coefficient instead) | Taxable profit is revenue × the activity's profitability coefficient; costs and depreciation aren't itemised. |
Renovation tax credits on the home (bonus edilizi) follow their own rules. Check eligibility for a property used for short lets with a commercialista before you spend.
A private owner claims no depreciation, so nothing is recaptured on sale. If you sell a flat bought within the last five years, the gain is taxable — you can ask the notary to apply a 26% substitute tax. Business assets follow business rules.
Imposta di Soggiorno
Florence Tourist Tax by Accommodation Type
The Comune di Firenze charges a per-guest, per-night lodging tax to non-residents. Short lets pay the same €6.00 as a 3-star hotel.
Rates below have applied since 1 February 2025 (Giunta resolution 535/2024). The tax applies to non-residents for up to 7 consecutive nights. Children under 12 are exempt, along with some patients and their carers, University of Florence students and a few other groups.
€6.00 per guest per night, capped at 7 nights (max €42 per guest per stay)
Comune di Firenze — Imposta di Soggiorno: Informati; Deliberazione di Giunta 535/2024 (servizi.comune.fi.it)
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects the occupancy tax at booking and remits it to the Comune. The comune's own guidance refers to Airbnb collecting it | Check the listing's Taxes tab. Keep the tax out of your rental income, and still file the monthly return for any stays Airbnb didn't collect |
| Booking.com, Vrbo or direct booking | You collect €6.00 per guest per night and pay it over by the 15th of the next month | Show it separately from the vacation rental price; the Comune expects records kept for five years |
| Exempt guest (under 12, patient's carer, etc.) | No lodging tax, but the exemption must be documented | Keep the Comune's exemption form with the booking record |
The operator also has to display the Comune's multilingual tourist-tax notice in the property. Rates are set by the Comune and can change; the current figures come from the Comune di Firenze's own page.
Platforms
Airbnb Tax in Florence: Who Withholds What
The Airbnb tax Florence hosts meet is twofold: a 21% income-tax withholding on payouts, and the Comune's tourist tax. Platforms handle part of each, but not all.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Withholds 21% on account from payouts, certifies it (CU) and reports contract data, including your CIN | Yes — collects Florence's imposta di soggiorno on bookings | Gross earnings report plus the annual withholding certificate |
| Booking.com | Withholds 21% where it handles guest payment; reports contract data to the Agenzia delle Entrate | Check your extranet — if not shown as collected, you collect and remit to the Comune | Invoices and annual withholding certificate |
| Vrbo | Same intermediary rules if it collects the rent; confirm in your account | Not confirmed for Florence — assume you collect | Payout reports in the owner dashboard |
| Direct / local agency | An agent that collects rent must withhold 21% and report; a direct booking has no withholding | You (or your agent) collect and file monthly | Your own ledger — keep invoices and receipts |
Listing on More Than One Platform?
Each platform withholds only on what it pays you. Add up Airbnb, Booking.com, Vrbo and direct stays for your return. Keep in mind that the two-apartment limit counts units, not platforms.
DAC7 Reporting in Italy
Under the EU DAC7 rules, platforms collect hosts' tax details and report their earnings to the tax authorities every year. On top of that, Italian short-let rules make intermediaries send the Agenzia delle Entrate your contract data — including the CIN — by 30 June of the following year. Your Florence income is visible to the tax office either way.
Agenzia delle Entrate — Le regole per gli intermediari (April 2026); Airbnb Help Center article 2287; Comune di Firenze — Imposta di Soggiorno
Illustrative P&L: One Florence Apartment
Example: one apartment in Florence grossing €30,000 a year in short lets (tourist tax excluded), nominated for the 21% rate. Illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready in Florence
The Agenzia delle Entrate checks your income against platform data, and the Comune checks your tourist-tax returns and authorisation.
| Keep | How long | Why |
|---|---|---|
| Tourist-tax monthly returns, receipts and exemption forms | 5 years | The Comune di Firenze requires operators to keep this documentation for five years |
| Platform withholding certificates and payout reports | Until 31 Dec of the 5th year after filing | Proves the 21% withheld that you credit on the 730 / Redditi PF |
| Booking log per unit (dates, guests, price, platform) | 5+ years (recommended) | Shows each stay was 30 days or less and which unit gets the 21% rate |
| CIN assignment and five-year municipal authorisation | While letting + 5 years (recommended) | The CIN must appear in every listing; the authorisation is what lets the unit operate |
| Business accounts and invoices (if on Partita IVA) | Until 31 Dec of the 5th year after filing | Supports business income and any costs or depreciation claimed |
If the flat was already let short-term in 2024 inside the blocked zones, keep proof of that activity. Only those units could be authorised during the moratorium.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Checked against Comune di Firenze, Agenzia delle Entrate and Regione Toscana pages in September 2026. Florence's zoning block was widened in June 2026, and the two-apartment limit is new for 2026 — re-check both before you buy or list.
- Comune di Firenze — Imposta di Soggiorno: Informati (max 7 nights, exemptions, monthly deadline) — https://servizi.comune.fi.it/servizi/imposta-di-soggiorno-informati
- Comune di Firenze — Giunta resolution 535/2024 (tariffs from 1 Feb 2025) — https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf
- Comune di Firenze — Locazioni Turistiche Brevi (authorisation, blocked zones) — https://www.comune.firenze.it/turismo/locazioni-turistiche-brevi
- Comune di Firenze — Council extends block beyond the UNESCO area (June 2026) — https://www.comune.firenze.it/novita/area-stampa/comunicati-stampa/modifica-al-regolamento-affitti-turistici-brevi-il-consiglio
- Agenzia delle Entrate — Le locazioni brevi e la cedolare secca — https://www.agenziaentrate.gov.it/portale/le-locazioni-brevi-e-la-cedolare-secca
- Agenzia delle Entrate — Le regole per gli intermediari (21% ritenuta, data reporting) — https://www.agenziaentrate.gov.it/portale/le-regole-per-gli-intermediari
- Agenzia delle Entrate — Regime forfetario and IRPEF rates 2026 — https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020-imprese ; https://www.agenziaentrate.gov.it/portale/imposta-sul-reddito-delle-persone-fisiche-irpef-/aliquote-e-calcolo-dell-irpef
- Regione Toscana — Codice identificativo nazionale (CIN) — https://www.regione.toscana.it/-/codice-identificativo-nazionale-cin-per-le-locazioni-turistiche-e-le-strutture-ricettive-turistiche
- Airbnb Help Center — Tourist tax collection in Italy — https://www.airbnb.it/help/article/2287
Questions
Frequently Asked Questions — Florence STR Taxes
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