Short-term rentals in Milan in 2026: CIN, tourist tax, key boxes and the rules for operators

The national identification code (CIN) is the code that identifies every unit offered as a short-term or tourist rental in Italy. It was introduced by article 13-ter of decree-law 145/2023 (converted by law 191/2023), whose text is available on Normattiva (in Italian), and it is requested on the Ministry of Tourism's national database of accommodation, entering the details of the property and the activity.

Once obtained, the CIN must be displayed in every listing (Airbnb, Booking, your own website) and outside the property, visibly. Article 13-ter provides for administrative penalties for those who rent without a CIN and for those who do not display it, which according to current readings reach several thousand euros: for exact amounts and special cases, ask your adviser. In practice, the CIN goes into the apartment's file and is checked at every turnover: the plate at the entrance and the code in the listing must match.

For 2026 the City of Milan approved the new tourist tax rates: for «holiday homes and apartments and short-term rentals» the rate is 9.50 euros per person per night, as stated in the official document Tourist tax, 2026 rates published by the City (in Italian). Exemptions, limits and payment procedures are in the municipal regulation and the City's instructions: always check the current version.

Operationally the tax changes two things. The price the guest pays (on some platforms it is collected and paid by the platform itself, in other cases by the host: check how your listing is set up) and the bookkeeping: receipts, periodic declarations to the City, payments. A tax of almost ten euros a night affects the total of a short stay and, together with the cleaning fee, should be kept in mind when thinking about prices: we cover it in Airbnb cleaning fee: how to set it.

2026 also brought tax changes for those renting several properties: the specialist press reports, among the measures of the 2026 Budget Law, a different regime for those who put more than two apartments into short-term rental, with consequences for VAT registration and taxation. It is a matter that changes quickly and depends on each person's situation: we do not summarise it here and we advise you to clarify it with your accountant before next season.

What we can say from the operational side is simple: anyone managing several apartments as an organised activity needs suppliers who invoice, with a written quote and counted visits, because turnover costs become business costs to be documented. It is one of the reasons we work with prices per visit and a report for every turnover.

Comfort Home does not handle obligations: listings, reporting to the authorities, tax and accounting stay with you or your property manager. We handle what physically happens in the apartment between one guest and the next: checklist-based cleaning, linen change, supplies, property check and a time-stamped photo report, seven days a week across Milan, with an access method defined at the inspection and compliant with the City's rules. On request we take your guests from airports and stations to the front door, with a regular licence: an accompanied arrival is also an arrival where in-person identification is easier to organise.

The services are in turnover cleaning for short-term rentals, B&B cleaning and guest transfer; who we are is in about us. If you want to put the operational side of your apartments in order, request a free inspection.