Italy: Decree 50/2017

From 1 May 2017, Italy implemented Decree 50/2017,  a new law regulating short-term accommodation rental (relevant for platforms), popularly called the ‘Airbnb tax’. The new law obliges platforms to withhold 21% of the gross amount charged by the landlord by way of a flat-rate tax rather than at the usual income tax rate which can range between 23% and 43%. This law applies to all accommodation rentals that are rented out for a short time, meaning fewer than 30 days in a calendar year.

Metadata

  • Initiative
  • Legislation, Taxation
  • Italy
  • Government
  • Yes
  • accommodation
  • taxation
  • Italian
  • 2021
Disclaimer  —  Eurofound aims to keep the information in this database up to date and accurate. If errors are brought to our attention, we will try to correct them. However, Eurofound bears no responsibility or liability whatsoever with regard to the accuracy or content of this database or of external links over which Eurofound services have no control and for which Eurofound assumes no responsibility.