Short-term rentals in Terrasini: the rules for foreign buyers

Many buyers from abroad plan to rent their home for short stays when they are not using it. The income is Italian and follows Italian rules, which changed in 2026. This is what applies today.

Owners can choose a flat tax (cedolare secca) on short-term rental income (whether and how a non-resident owner can opt: check with an accountant): 21% for one unit you choose each year, 26% for the others. From 2026 this applies to at most two apartments: above that, the law presumes you are running a business. This income is Italian-source, so the 7% regime for foreign pensioners does not apply to it.

Platforms and agencies that collect the rent withhold 21% as an advance on your tax. You still have to report this income on your Italian tax return.

Every short-term rental needs a regional code (CIR) and a national identification code (CIN), the latter which must be shown outside the building and in every listing. Missing it can cost from €800 to €8,000; not displaying it, from €500 to €5,000. The home also needs gas and carbon monoxide detectors and fire extinguishers.

Terrasini charges a tourist tax from 1 March to 31 December: from 1 January 2026 it is €2.00 per person per night (€2.50 in 4- and 5-star hotels). The host collects it and pays it to the town.

For the Villini Piano di Guardia our page includes a short-term rental simulator with example scenarios and market sources. They are examples, before tax, not a promise of income.

General information updated on October 9, 2026, not tax advice. How a non-resident owner opts for the flat tax and pays it should be checked with an Italian accountant. Trupiano Visual is not a real estate agency or a tax advisor.

Give a foreign buyer the real 2026 rules before they count on rental income.

• Buyers abroad: who want to rent their home when they are not in Sicily.
• Investors: comparing Terrasini with other places.