If you own one or two properties rented for tourist use—through an agency, privately, on Airbnb, Booking, or similar platforms—2026 brings some important updates that you should be aware of in advance (Short-Term Rentals 2026). Don’t panic: not everything changes, but some key rules regarding taxes and tax classification do. Let’s see what really affects you under the new short-term rental legislation.

1. Flat tax (cedolare secca): still available, but not for everyone

The flat tax remains the most convenient option for short-term rentals, but it now has clearer limits:

  • If you rent 1 property → 21% flat tax
  • If you rent 2 properties → 21% on the first property and 26% on the second
  • If you rent 3 or more properties → you can no longer use the flat tax

In practice, the government considers up to two properties as “private management.” From the third property onward, you are no longer treated as a private landlord but as a business.

2. From the third property onward, it becomes a business activity

This is the most significant change. Up to two properties, you can continue operating as a private individual. From the third property onward, you are automatically classified as running a business.

This means you must: Open a VAT number (Partita IVA); Register with the social security system (INPS) and pay contributions; Handle more bureaucracy and fixed costs

Even if you rent only a few days per year, what matters is the number of properties—not your income.

3. How to remain a private landlord without losing benefits

If you own multiple properties but want to avoid opening a VAT number, there are legal options:

  • Rent one of the properties with a traditional long-term contract (such as 4+4 or 3+2 years) instead of short-term rental
  • Use temporary contracts when legitimate requirements exist (workers, students, temporary needs)
  • Consider registering the property under a different owner (for example, between spouses), but only after consulting a professional

Each decision should be carefully evaluated, as it may affect taxes, inheritance, and overall asset planning.

4. Short-Term Rentals 2026: Pay attention to real profitability

Opening a VAT number involves additional costs, including: Social security contributions, Accountant fees, Administrative and compliance costs. This means expanding your short-term rental portfolio is not always the most profitable choice. In some cases, a stable long-term rental may generate similar returns with less stress. Of course, profitability depends on the location.

Our METODO THEPUGLIA:

Conclusion: Short-term rentals in 2026

If you are a small property owner:

  • With 1 or 2 properties → you can remain relatively calm; the flat tax still applies
  • With 3 or more properties → it’s time to evaluate whether continuing short-term rentals is truly worthwhile

My advice is simple: don’t wait for official notices or tax audits. Plan ahead and choose the best strategy based on your specific situation. Proper planning is becoming increasingly important for real estate investments in the tourism sector.If you’d like, you can contact me privately and tell me how many properties you own and how you rent them—I’ll help you understand the best option for your situation.