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Article 4, paragraph 5-bis, of Law Decree 50/2017, as amended by the 2024 Budget Law, requires platforms like Airbnb to apply a 21% income tax withholding rate (“cedolare secca”) on non-professional Hosts’ earnings for short-term stays up to 30 days.

Starting January 2024, non-professional Hosts will be contacted to confirm whether Airbnb will withhold income tax on future earnings of short-term rentals from their listing.

Airbnb will remit the amount withheld to the Agenzia delle Entrate and will issue relevant Hosts on an annual basis the “certificazione unica” with details about the tax withholdings on their earnings so they can account for them on their tax returns. Relevant Hosts will be always able to review and track their tax withholding details in their account.

This article provides information on the withholding income tax by Airbnb. If you are unsure about how local law or this information may apply to you, we recommend you to research your own obligations or seek advice from your tax advisor.

How do I know if I am a non-professional Host?

Based on the law and guidance from the Italian Revenue Agency to date, examples of non-professional Hosts include Hosts with less than five listings and Hosts that are not VAT registered.

Which stays are subject to tax withholding?

Income tax withholding applies to short-term stays that under Law Decree 50/2017 are defined as stays of up to thirty nights.

Which payouts are subject to tax withholding?

Only payouts related to listings located in Italy for short-term stays are subject to Italy tax withholding. The tax withholding in Italy (“cedolare secca”) applies to the gross payout amount before deducting Host VAT, Host Fee, and co-host payout (if applicable). Additionally, if you charge a cleaning fee, it will also be subject to tax withholding.

What is not subject to tax withholding?

Any taxes (ex: tourist tax) collected and passed through via the platform are not considered earnings and will not be subject to income tax withholding. If you have a payout as a co-host, it will not be subject to tax withholding by Airbnb.

I am a non-professional Host and I only have one listing on Airbnb. Will Airbnb withhold income taxes on my behalf?

If you are a Host with one listing, you will be given a 14-days window starting from receipt of our email to log in to your account and confirm i) whether Airbnb will withhold your income taxes or ii) opt out if you are a professional Host or manage properties on behalf of others. If you don’t confirm your choice by then, Airbnb will automatically start withholding 21% on your future earnings from your listing, and remit them to the Agenzia delle Entrate on your behalf. You will be always able to opt-out if your status changes, ex: you become a professional Host or if you manage properties on behalf of others.

I am a non-professional Host with 2-4 listings on Airbnb. Will Airbnb withhold my income taxes on my behalf?

If you have two to four listings you must log in to your account to confirm Airbnb will withhold 21% of your income taxes on future earnings, and remit them to the Agenzia delle Entrate on your behalf. You can opt out if you are a professional Host or you manage properties on behalf of others. 

I’m a non-professional Host with 2-4 listings. The income tax withholding rate that applies to me is 26%. What should I do?

Under Law Decree 50/2017, as amended by 2024 Budget Law, platforms like Airbnb are required to withhold a flat 21% income tax on earnings of non-professionals, regardless of the number of listings. We recommend you reach out to your tax advisor about accounting for any additional income taxes.

I’m a non-professional Host with one listing. What will happen if I don’t take any action?

If you are a non-professional Host with one listing, you will be given a 14-days window starting from receipt of our email to log in to your account and confirm whether Airbnb will withhold your income taxes. If you don’t take any action by then, Airbnb will automatically start withholding 21% on your future earnings from your listing, and remit them to the Agenzia delle Entrate on your behalf.

You will be always able to opt-out if your status changes, ex: you become a professional Host or if you manage properties on behalf of others.

I’m a non-professional Host who has not opted for the flat tax (“cedolare secca”) but for the ordinary regime. What should I do?

If you are a non-professional Host who has opted for the ordinary regime, Airbnb is still required to apply a 21% withholding tax rate from your earnings but the withholding will operate as an advance payment. We recommend consulting with your tax advisor in order to obtain further details on your tax obligations.

I’m a non-professional Host with 2-4 properties. What will happen if I don’t take any action?

If you are a non-professional Host with two to four listings, you can confirm that Airbnb will withhold on your behalf by logging into your account. If you don’t make any choice or if you choose to opt out because you are a professional Host or you manage properties on behalf of others, you will be solely responsible for accounting for any income tax payments and reporting obligations.

To change your choice and confirm that Airbnb will withhold your income taxes go to your Account > Taxes > Tax Withholding.

When will Airbnb start withholding 21% income tax on my earnings?

Airbnb will start applying the 21% withholding tax rate from your earnings once you have confirmed your choice for Airbnb to withhold or, if you are a Host with one listing, once the 14-days window has expired and no action has been taken in that timeframe. The tax withholding will apply to all future payouts related to your active listings located in Italy, regardless of when the booking was made (ex: if you have confirmed that Airbnb will withhold your income taxes on 5 January 2024, Airbnb will start applying a 21% withholding rate on payouts starting 5 January 2024, even if those refer to bookings made in 2023). Payouts made before will not be subject to withholding by Airbnb.

Will I need to provide taxpayer information to Airbnb and, if so, for what purpose?

Once you have confirmed that Airbnb will withhold your income taxes on your behalf, Airbnb will need to collect required data from you for reporting purposes. This is necessary for Airbnb to accurately report your tax withholding to Italian tax authorities and generate your annual Certificazione unica for use with filing your income tax return.

What tax forms will you complete if I confirm that Airbnb will withhold income taxes on my behalf?

Airbnb will complete the following forms:

• F-24: Airbnb will remit the income taxes withheld on your behalf to the Agenzia delle Entrate on a monthly basis
• ”Certificazione unica” (CU): Airbnb will report the taxes withheld on your behalf to the Agenzia delle Entrate at a listing level within 16th March of the year following the one in which the rental fees subject to withholding tax have been paid (ex: for the year 2024, the CU will need to be filed by 16 March 2025). Airbnb will issue you on an annual basis the “certificazione unica” with details about the tax withholdings on your earnings so you can account for them on your tax returns.
• Modello 770: Airbnb will report the income taxes withheld on your behalf to the Agenzia delle Entrate within 31 October of each year.

How do I opt in or out of Italy income tax withholding?

If you become a professional Host, you can opt in or out to income tax withholding by going to Account > Taxes > Tax Withholding and follow the instructions. For any subsequent change, you will need to contact Customer Support.

Will Airbnb automatically stop withholding if I become a professional Host?

No, Airbnb will not automatically stop withholding if you become a professional Host. Hosts are responsible for knowing their tax obligations and managing withholding on the Airbnb platform. If you become a professional Host, you must opt out of tax withholding by going to your Account > Taxes > Tax Withholding and follow the instructions.

Will Airbnb automatically stop withholding if the number of listings I have in Italy exceeds four?

No, tax withholding will not automatically stop if you add more listings and the total listing count exceeds four. Hosts are responsible for knowing their tax obligations and will be responsible for managing withholding on the Airbnb platform. To opt out of Italy withholding, go to your Account > Taxes > Tax Withholding and follow the instructions.

Will Airbnb automatically stop withholding if I become VAT registered?

No, tax withholding will not automatically stop if the Host becomes VAT registered. Hosts are responsible for knowing their tax obligations and will be responsible for managing withholding on Airbnb. To opt out of withholding, Hosts can go to their Account > Taxes > Tax Withholding and follow the instructions.

I initially opted out because I was a professional Host but I’m now a non-professional Host. Will Airbnb automatically start withholding income taxes on my behalf?

No, Airbnb will not start withholding automatically if you become a non-professional Host. Hosts are responsible for knowing their tax obligations and will be responsible for managing withholding on Airbnb. To confirm that Airbnb will start withholding income taxes on your behalf, Hosts can go to their Account > Taxes > Tax Withholding and follow the instructions.

Where can I find my tax withholding transaction details?

You can find the amount of tax withheld in your Transaction History. Airbnb will also issue you on an annual basis the “certificazione unica” with details about the tax withholdings on your earnings so you can account for them on your tax returns.