Starting October 13, 2026, Airbnb will introduce a host-only fee structure. This decision will directly impact the net earnings of property owners who self-manage their rental or rely on managers who do not act as tax withholding agents, negatively affecting the calculation of taxes on short-term rental agreements.

How the Airbnb model changes from October 13, 2026

Until now, costs were split between the owner (around 3%) and the guest (14–16%). From October 13, 2026, the guest fee will disappear and will be concentrated entirely on the host:

• New percentage: It will average 15.5% on the booking subtotal (stay and cleaning costs).
• VAT impact: For individual property owners managing their home independently, the commission is subject to 22% VAT, bringing the actual platform fee to approximately 18.9% of the total booking value.

This will therefore have a negative impact on the revenue of those who manage their property independently, unless they decide to raise prices, which, however, brings a negative tax consequence.

The impact on the Cedolare Secca (Flat Rate Tax)

The change in rules carries a penalizing negative impact for those who manage their property independently, especially from a tax perspective. In Italy, the 21% or 26% cedolare secca flat rate tax is calculated on the total rental amount without the ability to deduct Airbnb's commissions. Under the old model, the fee paid by the guest remained outside the owner's income and was not taxed; from October 13 onward, however, that share also enters the taxable base calculation.

This new scenario creates a vicious cycle for self-managing owners: even if they raise prices to cover higher Airbnb commissions, they only end up increasing their gross earnings and, consequently, the total amount on which the cedolare secca is calculated and paid.

Self-management vs. property manager comparison

The new scenario highlights the growing gap between DIY and professional management.

• For self-managing owners: Airbnb costs increase drastically (up to 18.9% including VAT), on top of taking on 100% of the operational workload (guest reception, cleaning, guest communication, and bureaucracy).
• For properties managed by property managers: This 15.5% fee was already applied previously, so nothing changes. Furthermore, thanks to dynamic pricing systems that automatically adjust rates based on market demand, professional managers manage to maintain high occupancy levels. They publish listings across multiple booking platforms (such as Airbnb, Booking, and VRBO) and completely free the owner from any operational effort or labor.

The property manager as a Tax Withholding Agent

Professional property managers act by law as tax withholding agents (sostituto d'imposta): they directly apply and pay the cedolare secca via the F24 form, submit data to the Italian Revenue Agency (Agenzia delle Entrate), and issue the annual Single Certification (Certificazione Unica - CU). This eliminates any risk of penalties or calculation errors, allowing the owner to receive earnings already net of taxes.

In conclusion, the transition to a single commission fee entails new costs and administrative requirements for owners who manage their properties independently. Relying on a Property Manager is confirmed as the most effective choice to safeguard yields and simplify property management.