The tax landscape for the non-hotel sector is at a turning point.
The recent rumors coming from the Ministry of Economy and Finance (MEF) confirm a clear direction: the simplification of the system passes through the unification of the tax rates.
But for managers and owners, “simplification” could rhyme with an increase in the tax burden.
End of the “Double Track”
Topics index
The debate focuses on overcoming the tiered system introduced in recent years.
The Government's orientation for 2026 aims to eliminate the 21% tax advantage on the first property intended for short-term rentals, extending the tax rate 26% to the entire short-rent sector.
Why is the Ministry of Economy and Finance aiming for unification at 26%?
Tax revenue: The need to cover the new budget mandate sees short-term rentals as an immediate resource.
Tax equity: Align tourist rental income with financial income.
Housing policies: Discourage the tourist use of apartments in historic centers to encourage residents to return.
Comparison table: What's changing in 2026
| Contract Type | Previous Regime | New Orientation (2026) |
| Short-term rentals (1st property) | 21 % | 26 % |
| Short-term rentals (from 2nd to 4th) | 26 % | 26 % |
| Free Canon (4+4) | 21 % | 21% (Unchanged) |
| Agreed Fee (3+2) | 10 % | 10% (Unchanged) |
For hospitality professionals, this move changes the rules of competition.
If on the one hand the increase in taxation reduces the net margin of "amateur" hospitality, on the other hand it could restore balance in the market between professional hotels and non-hotel facilities.
3 Tips for Property Managers and Property Owners
Review the Business Plan: It is necessary to recalculate the ROI of the apartments under management, considering the 26% tax deduction from the first booking.
Focus on the agreed rent: For the less performing properties on the tourist side, the return to the 3+2 rental with taxation at 10 % becomes the most financially logical choice today.
Rigour and traceability: The unification of the tax rates goes hand in hand with the implementation of the CIN (National Identification Code)The tax algorithm will cross-reference data from portals (Airbnb, Booking) with the flat rate, making partial tax evasion impossible.
To monitor the legislative process and consult the official texts of the reform, we invite you to regularly consult the official website of the Ministry of Economy and Finance
Don't be surprised by tourism changes. Join our community: [SUBSCRIBE TO THE NEWSLETTER NOW] di Direzione Hotel Get the best hospitality and regulatory information straight to your inbox.
