Short-term rental taxes, market by market

Rome

Lodging tax

Up to €7 / night

Registration

RequiredPartita IVA from 3 units

Tax filing

MonthlyIncome tax due Sep 30

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 properti

Austin, Texas

Short term rental taxes Austin Texas explained: 17% HOT rates, taxable fees, 30-day exemptions, platform rules, and filing tips.

Rio De Janeiro

Lodging tax

No lodging tax

Registration

Not requiredNo STR registration

Tax filing

No lodging taxIncome tax due Apr 30

STR income earned in Rio de Janeiro is subject to Brazil's federal income tax (IRPF) under progressive rates up to 27.5%, declared annually via the DIRPF retu

Bali

Lodging tax

10% PHR

Registration

RequiredPT PMA + OSS licence

Tax filing

MonthlyIncome tax due Mar 31

Rental income from Bali villas and short-term lets is subject to Indonesian final income tax on gross revenue, plus a local Hotel & Restaurant Tax (PHR), with

Paris

Lodging tax

5%, max €15.93 / night

Registration

RequiredRegistration + SIRET number

Tax filing

Monthly / quarterlyIncome tax due May – Jun

How Paris short-term-rental income is taxed in 2026 — micro-BIC vs régime réel, amortissement, the taxe de séjour, key forms and deadlines. Educational guide, not tax advice.