Date
22 January 2021

Tag

Active

Country
Italy Italy
Geographical scope
National
Type
  • Type

    Taxation

    Legal
View Initiative

Description

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.


Additional metadata

Keywords
taxation
Actors
Government
Sector
Accommodation and food service activities
Platforms
Airbnb

Citation

Eurofound (2021), Italy: Decree 50/2017 (Initiative), Record number 3028, Platform Economy Database, Dublin, https://apps.eurofound.europa.eu/platformeconomydb/italy-decree-502017-103107.