Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Italy tax professional before filing.
Rome, Italy · Italy · Short-term rental taxes
Short-Term Rental Taxes in Rome, Italy
STR income earned by non-professional hosts in Rome is subject to Italy's flat cedolare secca withholding tax (21% on one property, 26% on additional properties), plus Rome's per-night tassa di soggiorno collected from guests.
The 30-Second Answer
- Cedolare secca is Italy's flat income tax on short-term rental (≤30 nights) income: 21% on your first property, 26% on any additional properties — platforms like Airbnb and Booking.com withhold 21% automatically and remit it to the Agenzia delle Entrate.
- If you rent 3 or more units for short-term stays in a tax year (from FY 2026), Italian law presumes you are running a business, requiring a Partita IVA (VAT number) and INPS registration — cedolare secca no longer applies to those units.
- Rome charges guests a tassa di soggiorno (tourist/accommodation tax) of up to €7 per person per night depending on accommodation category; you (or the platform) must collect and remit this to the Comune di Roma.
- Each year platforms issue a Certificazione Unica (CU) showing tax withheld; you must reconcile any shortfall (e.g. the extra 5% on second-plus properties) in your annual Modello 730 or Modello Redditi PF tax return.
Deductions
What Can Rome STR Hosts Deduct?
Under the cedolare secca flat-tax regime no expenses are deductible — the flat rate applies to gross income. If you opt for ordinary IRPEF taxation instead, allowable costs are deductible but only at 50% of the amount incurred for residential rental properties.
Italy limits deductible expenses on residential rental income to 50% of actual costs when taxed under ordinary IRPEF. No deductions are available under cedolare secca. Tourist tax collected from guests is not considered rental income and is excluded from the taxable base entirely.
Filing Calendar
Key Dates & Filing Calendar
Italian personal income tax follows a calendar year; key deadlines apply to all hosts earning STR income in Rome.
Platforms remit withheld cedolare secca monthly to the Agenzia delle Entrate on your behalf, but you remain responsible for any balance due and for filing your personal return.
Airbnb Help Article 3527 (Italy income tax withholding overview); Booking.com Partner Hub (STR withholding tax Italy); Agenzia delle Entrate
Tax Regimes
Cedolare Secca vs. Ordinary IRPEF: Which Applies to You?
Non-professional hosts in Rome choose between a flat substitute tax (cedolare secca) and ordinary progressive income tax (IRPEF). The right choice depends on your total income and number of properties rented.
Cedolare Secca (Flat Tax)
21% on your first STR property; 26% on each additional property
- Flat 21% rate on gross rental income for your designated first property; 26% on second and further properties
- No deductions allowed — the rate applies to total gross receipts including cleaning fees
- Platforms withhold 21% at source and remit monthly to Agenzia delle Entrate; you top up any extra 5% via your tax return
- Replaces IRPEF, regional and municipal surcharges, and registration tax on the lease
- Certificazione Unica issued by platform each March documents amounts withheld
Up to 2 properties (from FY 2026, 3+ units triggers business classification)
Ordinary IRPEF (Progressive Tax)
Progressive rates 23%–43% on net rental income (after 50% expense deduction)
- Rental income added to all other income and taxed at progressive IRPEF rates (23% up to €28,000; 35% up to €50,000; 43% above €50,000)
- Allowable expenses deductible at 50% of actual cost (management fees, utilities, repairs, insurance, etc.)
- Regional (1.23%–3.33%) and municipal surcharges also apply on top of IRPEF
- Must opt out of cedolare secca explicitly; platforms still withhold 21% which becomes a tax credit on your return
- Rarely advantageous for hosts with moderate or higher income levels
No ceiling — applies at marginal rates on all income
Depreciation
Depreciation for Rome STR Hosts
Depreciation of the property itself is not available under cedolare secca. Under ordinary IRPEF, residential rental property depreciation is generally not deductible for individual landlords in Italy. Furnishings and equipment may be deductible under IRPEF at 50% of cost.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential building / apartment | Not depreciable (individuals) | Italian tax law does not allow individual landlords to depreciate residential property under IRPEF or cedolare secca regimes. |
| Furniture & furnishings | Deductible at 50% of cost in year incurred (IRPEF only) | Under IRPEF, 50% of furnishing costs may be deducted; no depreciation schedule applies for individuals. Not deductible under cedolare secca. |
| Appliances & electronics | Deductible at 50% of cost in year incurred (IRPEF only) | Same 50% rule as furnishings under IRPEF. Cedolare secca allows no deduction. |
Corporate entities (not typical for Rome STR hosts) may depreciate buildings at rates set by Ministerial Decree. Individual hosts under cedolare secca have no depreciation benefit. Consult a commercialista for your specific situation.
Italy does not have a formal depreciation recapture regime for individual residential landlords, as depreciation is generally not available to them in the first place.
Tassa di Soggiorno
Rome's Tourist / Accommodation Tax
Rome (Comune di Roma) levies a tassa di soggiorno (tourist tax) on guests staying in paid accommodation, including short-term rentals. Hosts collect it from guests and remit it to the municipality.
The tassa di soggiorno is charged per person per night and varies by accommodation category. Rome's rates for short-term rentals (locazioni brevi / case vacanze) are among the highest in Italy. Platforms such as Airbnb collect and remit this tax on behalf of hosts in Rome where the municipality has registered with the platform's portal.
Up to €7.00 per person per night (short-term rental category, Rome)
Airbnb Help Article 2287 (Tourist tax collection and remittance by Airbnb in Italy); Comune di Roma official municipality
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking (Rome municipality registered) | Airbnb collects from guest and remits to Comune di Roma on host's behalf | Tax appears as a pass-through on your payout statement; do not include it in rental income — it is not your revenue. |
| Booking.com or direct booking | Host collects from guest at check-in and remits to Comune di Roma directly | Keep separate records of tourist tax collected; remit on schedule set by the municipality. Do not mix with rental income. |
| Stays over 10 consecutive nights | Tax typically does not apply beyond 10 nights | Confirm exemption threshold with Comune di Roma; document the stay length in your records. |
Rates and exemptions are set by the Comune di Roma and can change annually. Always verify current rates on the official Rome municipality website or through your platform's tax settings. Children under 10 are generally exempt.
Platforms
How Airbnb & Booking.com Handle Italian STR Taxes
Major platforms operating in Italy are legally required to withhold income tax and, in registered municipalities, to collect tourist tax on behalf of hosts.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — reports to Agenzia delle Entrate; withholds 21% cedolare secca | Yes, in Rome (municipality registered with Airbnb portal) | Certificazione Unica issued by 16 March each year |
| Booking.com | Yes — withholds 21% cedolare secca for qualifying non-professional hosts | Varies — check Booking.com extranet for Rome tourist tax status | Annual certificate sent by 16 March each year |
| VRBO / Vrbo | Obligations under Italian law apply; verify current withholding practice with VRBO | Not confirmed for Rome — host may need to collect directly | Check platform account for annual tax documentation |
Listing on Multiple Platforms
If you list on more than one platform, each platform withholds 21% on its own payouts. Your total income across all platforms must be declared on your annual tax return (Modello 730 or Redditi PF). The second-plus property 26% rate applies to your total STR portfolio, not per platform — you must top up the extra 5% yourself via your return. Keep Certificazione Unica documents from every platform.
EU DAC7 Reporting (from 2023)
Under EU Directive DAC7, digital platforms operating in the EU must report seller income to tax authorities annually. Airbnb and Booking.com report Italian host earnings to the Agenzia delle Entrate. This means the tax authority has visibility of your platform income — accurate self-reporting is essential.
Airbnb Help Article 3527; Booking.com Partner Hub STR withholding Italy; EU DAC7 Directive 2021/514
Example P&L: Cedolare Secca vs. IRPEF
Illustrative example for a Rome host earning €20,000 gross STR income on one property in a tax year. Figures are for educational illustration only.
Record-Keeping
Stay Audit-Ready: What Rome STR Hosts Should Keep
Italian tax law requires hosts to retain documentation supporting their tax position. The Agenzia delle Entrate can audit returns for up to 5 years (or longer in cases of fraud).
| Keep | How long | Why |
|---|---|---|
| Certificazione Unica from each platform | 5 years minimum | Proves tax withheld at source; needed to reconcile your annual return |
| Booking records (guest names, dates, amounts, platform) | 5 years minimum | Required for tassa di soggiorno compliance and income verification; also needed for guest registration (alloggiati web) |
| Tourist tax collection & remittance receipts | 5 years minimum | Demonstrates compliance with Comune di Roma tassa di soggiorno obligations |
| Expense invoices and receipts (if using IRPEF regime) | 5 years minimum | Supports deduction claims (50% of eligible costs) under ordinary IRPEF taxation |
| Lease / rental agreements (if any written contracts) | 5 years after expiry | Evidence of rental terms and duration (≤30 nights for STR classification) |
Rome hosts must also register guests with the Italian Police (Portale Alloggiati) within 24 hours of check-in. This is a separate public-safety obligation from tax compliance but the records overlap — keep them together.
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
This page is for educational purposes only and does not constitute tax or legal advice. Italian STR tax rules changed significantly with the 2024 and 2026 Budget Laws; always verify current rules with the Agenzia delle Entrate or a qualified Italian commercialista.
- Airbnb Help – Italy income tax withholding overview (Article 3527) — Explains cedolare secca withholding, Certificazione Unica, and non-professional host definition under Law Decree 50/2017 as amended by the 2024 Budget Law.
- Airbnb Help – Tourist tax collection and remittance in Italy (Article 2287) — Covers Airbnb's obligation to collect tassa di soggiorno in registered Italian municipalities including Rome, effective 1 January 2024.
- Booking.com Partner Hub – STR withholding tax Italy — Confirms 21% withholding on total transaction value for stays ≤30 days; monthly remittance to Italian tax authorities; annual certificate by 16 March.
- Taxing.it – Italian Tax Aspects of Renting Italian Real Estate — Detailed analysis of 21%/26% bifurcation, 3-unit entrepreneurial trigger from FY 2026 (Law 199/2025), and Partita IVA requirements.
- Reuters – Italy acts to end tax break on short-term rental accommodation (October 2025) — Reports on the 2026 budget law proposal to unify cedolare secca at 26%; confirms the proposal was not enacted in final legislation.
- Agenzia delle Entrate – Circolare n. 24 del 12/10/2017 — Official Italian Revenue Agency guidance on short-term rental taxation under Law Decree 50/2017.
- Trippz – Tourist tax Italy / Rome — Overview of tassa di soggiorno rates by Italian municipality including Rome.
- EU Directive DAC7 (2021/514) — Requires digital platforms to report seller income to EU member state tax authorities annually from 2023.
Questions
Frequently Asked Questions: Rome STR Taxes
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