Italy 2026 Budget Law lowers STR entrepreneurial threshold
Italy's 2026 Budget Law cuts the entrepreneurial threshold from four properties to two, so a third short-term rental unit now triggers mandatory Partita IVA, INPS and SCIA registration, with cedolare secca (21%/26%) ending at unit three.
Regulation Radar
If you’re renting out three or more short-term properties in Italy, you’re now operating a business in the eyes of the law. The 2026 Budget Law (Legge di Bilancio 2026, L. 199/2025) lowered the entrepreneurial threshold from four properties to two, effective January 1, 2026 (Gazzetta Ufficiale, 30 December 2025). From your third unit, you must register for Partita IVA, enroll with INPS, and file a SCIA through the SUAR portal.
What changed
Caught by the Regulation Radar
Italysweeping 36 marketssources checked 8 hours ago
The full catch — and the sources behind it — is for radar subscribers.
Follow the Regulation Radar and get every Italy catch in full, with the official sources cited — on the Wire and in your inbox.
- One radar free, forever. Pick this one — every catch unlocked in your markets.
- Straight to your inbox. Instant, daily or weekly — you set the cadence.
- Every source cited. Official gazettes and primary documents, linked and dated.
Free forever for one radar. No credit card. All six radars + alerts on SCALE Pro.
Already have an account? Sign in
2 sources cited in this catch
- regulatory
- industry
Source names unlock with a free account.
More from Scale Wire
Wire Weekly: Global short-term rental & hospitality news
Airbnb's hotel push, a $270B STR forecast, corporate travel distribution and new EU AI rules
The Hotelification of STR: The Collision of Vacation Rentals and Traditional Hospitality
How professionalization and design are erasing the line between vacation rentals and hotels
Heatwaves aren't just changing vacations. They're already reshaping our industry.
74% of travelers now factor extreme weather into their travel choices. For property managers, climate adaptation is becoming a bottom-line issue.
Wire Weekly: Global short-term rental & hospitality news
NSW levy push, Rome zoning pivot, eclipse demand wave, Sonder revival, plus STR tech & market moves