Year-End Tax Deadlines for Vacation Rental Owners in Italy: What to Pay in November and December

The dates to mark before Christmas

If you rent out as a private individual, late 2026 has these Italian deadlines:

1. Monday 30 November: second instalment of the cedolare secca (flat rental tax) or income tax (IRPEF) advance;
2. Wednesday 16 December: the IMU property tax balance, for owners only;
3. Thursday 31 December: last day to pay for renovations at 2026 tax-credit rates;
4. tourist tax and TARI (waste tax): on the dates set by your municipality.

The practical advice: set the money aside today. Bookings drop in December, and paying everything from that month's income is the fastest way into the red. If you don't know your yearly costs, start with our guide on how to calculate vacation rental expenses.

Find your situation

The same dates apply to everyone, but not everyone pays the same items:

• Owner, with or without a mortgage: you pay IMU and tax on rental income. A mortgage doesn't change your taxes: under Italian rules, interest is only deductible on your main home, not on a vacation home.
• Tenant or rent-free user (comodatario) who sublets: the Revenue Agency's rules (in Italian) treat short sublets like short-term rentals. You pay tax on the income, but not IMU, which stays with the owner. Your contract must allow it.
• One, two or three homes: since 2026 the flat tax is 21% on one property only and 26% on the second. From the third, it counts as a business and you need a VAT number.
• Flat tax or standard income tax: under IRPEF, taxable income is the rent minus a fixed 5% allowance, added to your other income. The rate and the advance change.
• Platform, PM or self-managed: this decides whether someone already withholds 21% for you (section 4).
• Owner living abroad: the same taxes, but no 730 return. You file the Redditi return, usually through an accountant.

30 November: the flat-tax advance

The advance is a prepayment on the current year's tax. For the cedolare secca, according to Italy's Revenue Agency (in Italian), it equals 100% of the previous year's flat tax:

• below EUR 51.65, nothing is due;
• up to EUR 257.52, you pay it all by 30 November;
• above that, 40% by 30 June and 60% by 30 November.

You pay with F24, tax code 1841, year 2026. If you filed a 730 through an employer or pension provider, it's usually taken from your November pay or pension. No advance is due in your first year under the flat tax. Under standard IRPEF the date is the same, with the income tax advance.

The right amount is the one on your tax return: don't redo it by hand.

The 21% withholding doesn't always settle the bill

Whoever collects payments for you, like Airbnb or a property manager, withholds 21%. Under Italy's rules for intermediaries (in Italian) this is an advance: the final bill is worked out on your tax return, minus what was already withheld. Airbnb issues the Certificazione Unica (annual withholding statement) by 16 March, as explained on its withholding tax page.

Example (illustrative figures): Giulia owns two flats in Naples. The first grosses EUR 14,000: flat tax at 21% = EUR 2,940, already withheld. The second grosses EUR 10,000: flat tax at 26% = EUR 2,600, with EUR 2,100 withheld.

Due with the tax return: 2,600 - 2,100 = EUR 500

If you self-manage and guests pay you directly, nobody withholds anything: you pay the whole flat tax yourself, through advances and balance. Under Italian rules the flat tax is always calculated on the full gross, before fees and cleaning.

These rules change often. Check your situation with an accountant before paying.

16 December: the IMU balance

A vacation home isn't a main residence, so the owner pays full IMU (municipal property tax). The balance is due on 16 December and, as set out by Italy's Department of Finance (in Italian), uses the rates the municipality published by 28 October. If it didn't, last year's rates apply.

You pay with F24, tax code 3918 (other buildings), plus the municipality's cadastral code. Co-owners each pay their own share. If you live abroad, ask the municipality how to pay without an Italian bank account.

Tenants and rent-free users who sublet don't pay IMU.

By 31 December: renovations, waste tax and paperwork

Renovations. According to Italy's Revenue Agency (in Italian), work paid in 2026 on a second home qualifies for a 36% tax credit. For 2027 the law currently says 30%, though the new budget may change that. If work is under way, paying by 31 December with a dedicated "bonifico parlante" bank transfer can be worth a few points. Note: the credit reduces IRPEF, so you need other taxed income to use it. For where to invest, see our guide on preparing a home for short-term rental.

Waste tax (TARI). Instalments and dates are set by your municipality: check the notice you received.

Paperwork. Prepare now what you'll need in spring:

1. income per home and per platform, with fees and withholdings;
2. receipts for the tourist tax, whose annual return is due by 30 June;
3. F24 forms paid during the year;
4. invoices for cleaning, maintenance and management.

If you have a property manager: what to ask

A good PM won't pay your taxes, but can make them much simpler. In December, ask for three things:

1. who collects payments: if they do, they must withhold 21% and send you the Certificazione Unica by 16 March;
2. a yearly summary: gross income, fees, withholdings and costs, home by home;
3. who pays the tourist tax: it should be in the contract, so it's never paid twice or not at all.

IMU always stays with the owner, even when someone else runs the home.

Start the new year with the right team

Year-end deadlines weigh less when someone keeps income, guests and paperwork in order all year round. On Hostbudd you can find a property manager or co-host in your area to look after the home and prepare the numbers for your accountant.