Short-term rentals in Milan, the rules for owners

Anyone letting a flat in Milan for a few days or weeks now has six things to get right: the CIN, the safety devices, guest registration with the police, the tourist tax, income tax and, from 2026, the two-flat limit. Here they are one by one, with the official sources and in plain words.

At a glance

Obligation	What it requires	Fine or note
CIN	National identification code for each flat, displayed outside the building and in every listing	€800–8,000 without a CIN, €500–5,000 if not displayed, and the listing is removed
Safety	Working gas and carbon-monoxide detectors, portable fire extinguishers	€600–6,000
Police	Guests reported through Alloggiati Web within 24 hours of arrival (6 hours for one-day stays)	Criminal penalty (article 17 of the TULPS)
Tourist tax	€9.50 per person per night in 2026, up to 14 consecutive nights	The host collects it and pays it to the city
Income tax	Flat tax at 21% on one flat, 26% on the others	Otherwise, ordinary income tax
Limit	From 2026, short-term letting regime for at most two flats	From the third, presumed business and SCIA

The CIN, each flat's code

The Codice Identificativo Nazionale has been mandatory since 1 January 2025 for every flat let short-term. You request it online from the Ministry of Tourism's database, and it must be displayed outside the building and shown in every listing, on your own site and on the platforms.

The fines are in article 13-ter of decree-law 145/2023: €800 to €8,000 for letting without a CIN and €500 to €5,000 for not displaying it. In both cases the listing is taken down.

Since 20 May 2026 the EU regulation 2024/1028 also applies: platforms must show and check the registration number of every listing and send the data to the authorities. In practice, a listing without a code is likely to disappear from the platforms.

Safety devices

The same article requires every flat to have working gas and carbon-monoxide detectors and portable fire extinguishers, one per 200 square metres and at least one per floor. Missing them can cost €600 to €6,000.

They cost little next to the fine, and above all they are what actually protects the people sleeping in your home.

Guests and the police

Hosts must send each guest's details to the police through the Alloggiati Web portal within twenty-four hours of arrival, or within six hours if the stay lasts one day or less. This is set by article 109 of the TULPS and applies to every let under thirty days.

You need a valid ID for every guest. Even with self check-in, identifying guests remains the host's duty: if a manager runs your flat, ask how they do it.

Keyboxes in Milan

Since January 2026 Milan's urban police regulation bans keyboxes fixed to poles, signs, fences and gates on public land, and to private structures facing the street. The fine is €100 to €400 plus removal costs, and the city may remove them without notice (Comune di Milano).

The alternatives are an electronic lock on the flat's door or a box inside the building, where the condominium allows it.

The tourist tax

In 2026 Milan's tourist tax for short-term rentals is €9.50 per person per night, up to the fourteenth consecutive night. Among others, under-18s, university students aged 26 or under enrolled at a Milan university, and people assisting a hospitalised relative do not pay it.

The host collects it and pays it to the city, as set by the municipal regulation. The 2027 rates have not been published yet. All the details are in our tourist tax guide.

Income tax: flat tax at 21% and 26%

According to the Italian Revenue Agency's April 2026 guide, short-term landlords can opt for the cedolare secca flat tax:

• 21% on the income from one flat only, the one you choose in your tax return;
• 26% on the others.

If the booking goes through a platform or a manager who collects the money on your behalf, the intermediary withholds 21% and pays it to the tax office. The balance is settled in your tax return.

The two-flat limit

This is the biggest change of 2026. Law 199/2025, as the Revenue Agency's guide explains, lowered from four to two the number of flats you can let short-term while staying in the short-let regime. From the third, the law presumes a business activity: you need a VAT number and a SCIA filed with the municipality, and letting without a SCIA can cost €2,000 to €10,000.

If you own three or more homes in Milan, this is the first point to review with your accountant.

Who can handle it for you

You can do all this yourself, but it takes time every week: guest documents, platforms, tourist tax, maintenance. A professional manager takes it on in full or in part; before signing, get it in writing which duties pass to them and which stay with you.

We have managed flats in Milan since 2019: how we work with owners.

Official sources checked on 6 October 2026. The rules change often: for your own tax position, always refer to your accountant.