Como Short-Term Rental Regulations: A 2026 Guide For Airbnb Hosts

Do you own a place in Como and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that you can, and you can let the whole apartment rather than a spare room. Como, the city at the southern tip of Lake Como in the province of Como, in the Lombardy region of northern Italy, has no ban on short lets, no cap on nights and no neighbourhood where they're off limits. A stay of 30 days or fewer counts as an ordinary residential lease here, so nobody's going to make you change the property's planning use first.

The catch is that four authorities regulate you at once, and two of them changed the rules in the last eighteen months. Rome cut the number of apartments you can run outside a business from four to two with effect from January 2026. Regione Lombardia published a minimum-standards annex that now decides how many beds your floor area may hold. Como and the Province, meanwhile, want three returns between them: a communication to open, a monthly tourist-tax declaration, and a monthly statistical one. None of that closes the market, mind you. It does mean a flat that was compliant in 2024 might not be compliant today.

So let's walk through what it takes to do this properly: which filing Como wants, the two codes you need before a listing can legally go live, the standards your apartment has to meet, the layers of tax, and who to call when something stalls. Every figure below comes from the comune, the Province, the region, the Agenzia delle Entrate or the statute itself, checked in July 2026, and where something is still moving I've said so. Before any of it, run the property through BNBCalc and see whether the numbers hold up.

What are Short-Term Rental (Airbnb, VRBO) Regulations in Como, Italy?

Those four authorities each control a different part of the process, and separating them explains most of what confuses new hosts here.

The bottom layer is national, and it's a tax rule that ended up defining the whole category. A locazione breve is a residential lease of 30 days or fewer between natural persons acting outside a business, created by article 4 of decree-law 50/2017.

The Agenzia delle Entrate's April 2026 guide to short lets sets the boundaries. Your property has to sit in cadastral category A1 to A11 excluding A10, which is offices, and a contract that short needs no registration at all.

Above that sits Lombardy, which is where the paperwork lives. Article 38 comma 1-bis of regional law 27/2015 puts every non-entrepreneurial tourist letting and every locazione breve under a duty of prior communication to the comune, while entrepreneurial operators file a SCIA instead. The same article makes you report tourist flows, declare your guests to the police, and hold a regional code called the CIR for each unit.

Then there's Como itself, which runs the communication counter and the tourist tax, and the Provincia di Como, which issues the CIR and polices the statistics. Two bodies, two portals, two sets of deadlines, and neither chases the other for you.

Now for the part that matters most if you've read scare stories about Italian cities closing the door. Going through the comune's own acts in July 2026, Como has adopted no cap, no zone restriction, no night limit and no moratorium. Its Regolamento di Polizia Urbana was last amended in October 2022, so there's no Milan-style key-box ban here either.

That's not only political luck, since a Lombard comune already tried to restrict tourist lettings and lost. In a case brought against Sirmione, on Lake Garda, Consiglio di Stato decision 2928 of 7 April 2025 held that letting your own property is an exercise of ownership and contractual freedom. On that reading it escapes the prescriptive and inhibitory powers of a public administration, and the communication is a monitoring step rather than a permission.

The position isn't unanimous, mind you, because the same legal commentary reports an earlier decision from October 2024 that went the other way.

Starting a Short-Term Rental Business in Como

Before any of that helps you, though, you have to work out which side of one line you're standing on, because the filing, the tax and the rulebook all follow from it.

Como's own business counter defines the activity you probably want. Its locazione turistica procedure page, last updated on 25 February 2026, describes an owner granting a dwelling for tourist purposes for no more than 30 days, in exchange for payment, "ma non è prevista la prestazione di servizi accessori (come ad esempio la colazione)".

That last clause is doing real work, because breakfast is the classic thing that turns a flat into a receptive structure.

The same page then splits the road in two. Run the letting in entrepreneurial form and you owe a SCIA. Run it in non-entrepreneurial form and you owe a Comunicazione di inizio attività, the CIA, which is lighter in every way.

So what pushes you across? Two things, and the first changed this year. Article 1 comma 17 of law 199/2025, the 2026 budget law, cut the short-let regime to a maximum of two apartments per taxpayer per tax period, down from four until 31 December 2025.

Past two, the Agenzia delle Entrate says the activity is presumed to be carried on in business form whoever runs it. Count your units before you file, because a host who ran three flats legally through 2025 is presumed to be a business this year.

Services can tip you over the same line without a third apartment. Linen, cleaning, utilities and wi-fi all stay inside the regime, while serving breakfast, supplying food and drink, renting cars or laying on guides counts as business activity even when done occasionally. So do check anything you're tempted to bundle in.

Because the letting isn't a receptive structure, a few duties you might be bracing for never arrive. Como's page sets no professional requirements at all: no qualification, no course, no certificate. Lombardy's insurance duty under article 38 comma 10 binds the holders of receptive structures, so no civil liability policy is forced on you either.

What Como does insist on is thinner but non-negotiable: the antimafia moral requirements, availability of the premises, and premises that meet the municipal rules on fire prevention, planning, architectural barriers, hygiene, waste and acoustic impact.

Nothing there asks the planning department for a change of use, which is why Como has no zoning fight over short lets. And if you're running in business form, remember the local unit has to be entered in the Chamber of Commerce register within 30 days.

Short-Term Rental Licensing Requirement in Como

Assuming you land on the non-business side of that line, there's still a filing to make, though it's worth knowing up front that it isn't a licence and nobody approves it.

The CIA goes to Como's Sportello Unico Digitale, and only there. The comune states that applications, reports and communications "devono essere presentate esclusivamente in modalità telematica attraverso questo portale", meaning su.comune.como.it rather than the national impresainungiorno platform that Milan uses.

Money is the one place Como is quieter than I'd like. The procedure page says the cost is made up of SUAP fees "se richiesti" and the processing fees of the bodies involved, again "se richiesti", without naming a figure.

The only schedule the comune publishes, the elenco dei diritti di istruttoria, covers building work: €121 to €575 for a chargeable permit or SCIA, €81 for a non-chargeable one, €40 for a CILA. There's no line for a tourist letting.

So I can't give you a number, and I'd rather say that than borrow Milan's €70 and be wrong. Whatever is due shows up as a pagoPA charge inside the practice before you submit.

Skipping the CIA altogether is the expensive mistake. Article 39 comma 1-bis of the regional law sets the penalty for running a tourist letting without one at €2,000 to €20,000, the same band as opening an unregistered hotel.

Comma 4 then doubles it on repeat violations, and lets the comune suspend the activity for up to three months. Keep in mind that the fine tracks the missing paperwork rather than any harm done, so a quiet, well-run flat is exactly as exposed as a noisy one.

Then come the two codes, and the order between them is fixed. Once your communication is in, the Provincia di Como explains what happens: the SUAP has 60 days to pass copies to the Questura and the Province, and the Province then registers your unit in the regional system ROSS1000 of its own motion.

That registration generates your CIR, the Codice Identificativo di Riferimento: six numeric characters for the comune's ISTAT code, three letters for the structure type, and five sequential characters.

Nobody posts it to you, though. You log in to ROSS1000 with SPID, CIE or CNS and read it off your own record, and to be enabled at all you first have to send your ordinary email address and phone number to the Province's Ufficio Consistenze. Don't forget that step, because the account doesn't open by itself.

With the CIR in hand you can request the national code, and not a moment before. The CIN comes free from the Ministero del Turismo through the Banca Dati delle Strutture Ricettive, and the Province is blunt that it "può essere richiesto solo se si è già in possesso nel CIR". A CIR issued after 2 November 2024 gives you 30 days to get the CIN.

Once you hold it, there are still national duties attached. Article 13-ter of decree-law 145/2023 makes you display the CIN outside the building holding the apartment, subject to planning and landscape constraints, and quote it in every advertisement wherever published, with the same duty falling on agents and platforms.

Letting without a CIN draws €800 to €8,000. Holding one and failing to display or quote it draws €500 to €5,000 per unit, plus immediate removal of the offending advert.

One wrinkle trips up hosts reading older guidance. Lombardy used to require the CIR itself in your advertising, backed by a €500 to €2,500 fine under article 39 comma 3-bis, and both that comma and the duty behind it have since been repealed. The code that belongs in your listing is the CIN.

Required Documents for Como Short-Term Rentals

Since neither code arrives without the communication that triggers them, it's worth getting the underlying paperwork straight before you open the form.

The submission itself is thin. You'll need SPID, CIE or CNS to authenticate, the full cadastral data of the unit, and the Lombardy unified module for tourist lettings, which Como's page traces to regional decree D.D.U.O. 5071 of 10 April 2025.

What you're really filing is a set of self-declarations, and it's the declarations rather than the attachments that carry the risk.

One attachment is mandatory whatever else you upload, and it catches people out because it has nothing to do with tourism. Under Como's anti-corruption rules, every administrative procedure has to carry the Autodichiarazione Consapevolezza, a declaration of awareness under articles 46 and 47 of DPR 445/2000, in the "Altri allegati" section. No file, no filing.

The heaviest declaration is your certification that the apartment meets the regional minimum standards, and those standards are new.

Regolamento regionale 6 of 30 July 2025, published in the Gazzetta Ufficiale on 10 January 2026, inserted an Allegato G bis into Lombardy's 2016 extra-hotel regulation. For the first time it defines minimum requirements and services for dwellings let for tourism, locazioni brevi expressly included, and it's been in force since it appeared in the regional bulletin on 1 August 2025.

Its sharpest provision decides how many people you may sleep. Capacity is worked out from Superficie Utile, net of bathrooms and the kitchen, with a 5% tolerance, and the bands apply progressively rather than picking one rate for the whole flat:

Floor area band (net)	Beds allowed
Up to 48 m²	1 bed per 8 m²
49 m² to 84 m²	1 bed per 12 m²
Over 85 m²	1 bed per 14 m²

The regulation works the example for you. An 84 m² apartment gets 48 ÷ 8 = 6 beds for the first band, plus (84 − 48) ÷ 12 = 3 for the second, so 9 beds in total, and anything over 8 beds needs a second bathroom.

So measure before you furnish. This is the most common way a listing that was fine in 2024 has quietly gone over the line, because an extra sofa bed in a small flat no longer survives the sums.

The rest of Allegato G bis reads like a furnishing checklist, and it's enforceable:

• Utilities: electricity, hot and cold water, and heating of the dwelling and common parts, with the systems compliant and periodically inspected.
• Kitchen: fridge, sink with draining board, an oven or alternative cooking system, plus pots, cutlery and plates in proportion to capacity.
• Living area: a table with chairs proportionate to capacity plus extras, a sofa, and a living-room unit. A sofa bed counts only in a studio or in the living room of a multi-room flat.
• Bedrooms: a bed, a bedside table or equivalent for each sleeping place, a wardrobe, a mirror, a waste basket and a bedside lamp.
• Bathroom: washbasin, shower or bath, WC and bidet, the bidet waivable where it's technically impossible.
• Service: check-in or key handover agreed in advance, plus cleaning and fresh linen at every guest changeover.
• Condition: the unit has to be agibile, in good repair, with everything working.

Safety equipment sits in the same annex and takes its detail from national law. Article 13-ter wants working gas and carbon monoxide detectors plus portable extinguishers to standard, accessible and visible, at one per 200 m² of floor area or fraction of it, with a minimum of one per floor. Missing that kit is worth €600 to €6,000 per violation, which is a lot of money for a €40 detector.

There's one narrowing the Province spells out and most guides miss. Landlords of units with no gas installation, where any risk of gas release or carbon monoxide is excluded with certainty, don't have to fit the detectors. Extinguishers stay mandatory either way, so don't read it as a general exemption.

Once you're trading, article 38 comma 2 of the regional law makes you display a copy of the filed communication visibly inside the property, alongside the comune's tourist-tax notice.

Como Short-Term Rental Taxes

Assuming you get through all of that and are able to start hosting, there's still tax to handle, and it arrives in three unrelated pieces run by three different bodies.

Charge	Rate	Collected by
Imposta di soggiorno, locazioni brevi	€3.00 per guest per night, max 4 consecutive nights	Comune di Como
Cedolare secca on rental income	21% on one unit, 26% on the rest	Agenzia delle Entrate
Platform withholding on gross rent	21%, on account	Airbnb, Vrbo and other intermediaries

The tourist tax is the one guests see, and by Italian city standards Como is cheap. The comune's tariff schedule in force from 1 January 2024, approved by Giunta resolution 387 of 10 November 2023, puts holiday apartments, tourist lettings and locazioni brevi at €3.00 per person per night. That's the same as a bed and breakfast, against €5.00 at the top of the hotel scale.

Then it stops early. Article 4 comma 3 of the tourist tax regulation caps the charge at four consecutive overnight stays, and article 6 exempts every night after the fourth.

A week-long booking therefore carries twelve euros a head, not twenty-one. Milan charges €9.50 a night with a fourteen-night cap, so the gap between the two Lombard cities is far wider than the headline rates suggest.

The exemption list is long, and you'll meet most of it. Como residents pay nothing, and neither do under-14s, anyone staying free of charge, coach drivers and tour guides with organised groups, or police and public employees on duty.

Health and study cover the rest: one companion per hospital patient, non-self-sufficient disabled guests plus a companion, and out-of-town students up to 26 at a Como university.

Exempt guests fill in a declaration that you keep for inspection, so make sure you collect those forms rather than taking someone's word at check-out.

Now the admin, which is monthly and unforgiving. The comune's imposta di soggiorno page requires the manager to declare guests, taxable nights and exempt nights within 15 days of the end of each month, exclusively through the StayTour portal, then remit in the same window by transfer, F24 or pagoPA. Article 8 calls that deadline perentorio, so it can't be extended even for trivial amounts.

Two more dates go in the diary. The conto riepilogativo annuale di gestione is due by 30 January for the previous year, while the national annual return, on the model approved by the ministerial decree of 29 April 2022, is due by 30 June and must be filed by an authorised intermediary.

Before any of that, a new structure registers with the Servizio Entrate tributarie using the "Dichiarazione iniziale" form to get StayTour credentials. That's free, and handled within 30 working days. Don't forget the TARI waste-tax declaration at the same time, which plenty of new hosts miss entirely.

Get the tourist tax wrong and the penalties are graduated rather than dramatic: 30% of anything unpaid, €200 to €500 for an omitted monthly declaration, €100 to €400 for an untruthful one, and €250 to €500 for failing to remit what you collected.

Whether a platform handles the tax for you is the live question in Como, and the honest answer is that I can't confirm it does. Article 3 comma 3 of the regulation lets a portal operator pay the tax up front only under a signed convention with the comune, and the comune's own page describes the guest paying the manager, who then remits.

Back in February 2024 the comune publicly told hosts it had no agreement with Airbnb and to keep paying directly, and I found nothing official in July 2026 saying that changed. So assume the duty is yours, and do check your own payout breakdown before you conclude otherwise.

Income tax takes the bigger bite. Under the cedolare secca, a flat substitute for Irpef and the local surcharges, the rate has been 26% since 1 January 2024, cut to 21% on a single property unit of your choosing per tax period, nominated in the annual return.

Two details catch people out. The rate applies to the entire contract amount with no 5% forfait deduction, unlike ordinary long lets. And where a platform handles the money it withholds 21% on account of the gross rent, certifies it to you, and reports your contract data to the Agenzia by 30 June of the following year.

Italy Wide Short-Term Rental Rules

Those reporting duties point at where the Italian system has gone: the national layer knows who you are, and it knows before Como does.

The CIN is the spine of it. Article 13-ter of decree-law 145/2023, converted by law 191/2023, has the Ministero del Turismo assign a national code to every dwelling let for tourism and every hotel. The rules took effect on 2 November 2024, and anything already trading had to hold a CIN by 1 January 2025.

Guest reporting is older and stricter than most people expect. Under article 109 of the TULPS and the ministerial decree of 7 January 2013, anyone lodging guests must send their details to the competent Questura through the Servizio Alloggiati Web within 24 hours of arrival, and on arrival itself where the stay is shorter than 24 hours. For a Como host that means the Questura di Como, and the credentials come from them rather than from the comune.

How you identify those guests became the biggest operational fight of the last two years, and it's now settled against pure self check-in. The Chief of Police issued a circular on 18 November 2024 requiring identification de visu, the extra-hotel federation had it annulled at the Lazio administrative court, and on 21 November 2025 the Consiglio di Stato reversed that and restored the circular.

The court held that article 109 can only be satisfied by a visual check, although it accepted video-link devices at the entrance where they establish there and then that the person matches the document. What it rejected by name is collecting a document scan and then sending door or key-box codes with no visual check at all. So make sure your check-in puts a human eye, live or on camera, between the guest and the key.

Two other things sit above Como. The two-apartment cap under law 199/2025 applies from the 2026 tax period, which is this year.

And Regulation (EU) 2024/1028 on short-term rental data, which the European Commission's tourism platform records as applying from 20 May 2026, obliges platforms to verify registration numbers and hand activity data to national entry points. Italy built its half of that early with the CIN, so the effect here is less new paperwork and more that the data now joins up completely.

Does Como Strictly Enforce STR Rules?

Joined-up data is how enforcement works here too, which makes the honest answer yes in principle, with a caveat about what anyone can actually prove.

Nobody knocks on the door first. Article 13-ter comma 11 hands the CIN and safety fines to the comune's local police, then requires the results to go to the local office of the Agenzia delle Entrate. Comma 12 has the Agenzia and the Guardia di Finanza run joint risk analyses aimed at units let without a CIN.

Between the platforms' June filing, ROSS1000 holding a record of every registered flat and StayTour holding your monthly guest counts, a missing code stands out in a database long before an inspector sees the building.

Four bodies can each fine you separately for the same badly run apartment, which is the part hosts underestimate:

• The Comune di Como, €2,000 to €20,000 for trading without the CIA, doubled on repeat, with suspension or closure available in serious cases.
• The local police, €800 to €8,000 for no CIN, €500 to €5,000 plus advert removal for not displaying it, and €600 to €6,000 for missing detectors or extinguishers.
• The Provincia di Como, €250 to €2,500 for each month of missing or incomplete flow reporting under article 40 comma 9, €250 for each refusal of access to its inspectors, €100 to €200 per extra person if you sleep more than your capacity allows, and €2,000 to €5,000 for letting a flat that misses the Allegato G bis minimums.
• The Servizio Entrate tributarie, 30% of unpaid tourist tax plus the graduated declaration fines, with coercive collection after 60 days.

That third bullet is worth rereading, because the standards behind its €2,000 to €5,000 penalty are the bed formula and furnishing list that only reached the Gazzetta Ufficiale in January 2026.

The same office enforces the monthly flow return, which Lombardy's provincial guidance says must be filed by the 5th of the following month, even in a month with no guests at all. A closed flat that files nothing is still accruing a monthly exposure.

What I can't give you is a scorecard. Unlike Rome, which publishes annual inspection figures, neither Como, the Province, Regione Lombardia nor the Ministero del Turismo puts out enforcement statistics I could open, and nobody publishes a count of registered short lets in the city. So judge the risk from the machinery rather than from a hit rate, and be aware that the machinery is mostly automatic.

How to Start a Short-Term Rental Business in Como

Given how many of those duties attach at different moments, the sequence below matters more than it looks, since a step out of order usually means waiting on a code you can't chase.

1. Check the property qualifies. Cadastral category A1 to A11 excluding A10, residential use compatible with the activity, and the ordinary building, hygiene and fire standards met.
2. Measure it and count the beds. Work the Allegato G bis formula on Superficie Utile net of bathrooms and kitchen before you buy furniture, and remember the second bathroom is mandatory above 8 beds.
3. Fit it out to the annex, including gas and carbon monoxide detectors where there's a gas installation, and an extinguisher for every 200 m² or part of it.
4. Count your apartments. Two per tax period keeps you in the short-let regime. A third means a SCIA rather than a CIA, plus a VAT number and the business register.
5. File the CIA through su.comune.como.it, with the Lombardy unified module, your cadastral data and the Autodichiarazione Consapevolezza attached, and settle whatever pagoPA charge appears.
6. Email the Province's Ufficio Consistenze your contact details so the ROSS1000 account can be enabled, then log in with SPID and read your CIR off your own record.
7. Request the CIN in the Ministry's BDSR portal within 30 days of getting the CIR, then display it outside the building and add it to every listing on every platform.
8. Set up guest reporting on Alloggiati Web with the Questura di Como, and design a check-in that identifies each guest visually, in person or by live video.
9. Register for the tourist tax with the Servizio Entrate tributarie using the Dichiarazione iniziale, collect your StayTour credentials, and file the TARI declaration at the same time.
10. Diarise the recurring dates: ROSS1000 flows by the 5th, StayTour declaration and remittance within 15 days of month end, the conto riepilogativo by 30 January, and the national return by 30 June.
11. Post the notices inside the flat, meaning a copy of the filed communication and the comune's tourist-tax material.

Who to Contact in Como about Short-Term Rental Regulations and Zoning?

Whichever of those steps stalls, five offices handle nearly everything between them, and matching the question to the right one saves an irritating amount of time.

The filing itself

The Sportello Unico Attività Produttive takes the CIA or SCIA through the digital counter, and it's the office for anything about the communication, the attachments or the pagoPA charge.

• Address: Palazzo Comunale, Via Vittorio Emanuele II 97, 22100 Como
• Switchboard: +39 031 2521
• URP: +39 031 252222
• PEC: [email protected]
• Filing portal: su.comune.como.it, the only accepted channel

The CIR and the monthly statistics

Provincia di Como, Ufficio Consistenze registers your unit in ROSS1000 and issues the CIR through it, while its Ufficio Statistiche polices the flow reporting.

• Address: Via Borgo Vico 148, 22100 Como
• Ufficio Consistenze, extra-hotel structures: 031 230306, Tuesday to Friday 09:30 to 12:30
• Email: [email protected] and [email protected]
• Ufficio Statistiche: 031 230294, Monday, Tuesday and Thursday 09:30 to 12:30, Friday 09:00 to 12:00, [email protected]
• Switchboard: 031 230111. PEC: [email protected]

The tourist tax

The comune's Servizio Entrate Tributarie runs the imposta di soggiorno, the StayTour portal, the initial declaration and the annual conto.

• Counter: Palazzo Cernezzi, Via Bertinelli, 22100 Como, Monday to Wednesday 09:00 to 12:30, by appointment
• Phone: 031 252417, Monday and Wednesday 15:00 to 16:30
• Email: [email protected]
• PEC (from a PEC address only): [email protected]
• Remittance IBAN: IT83T0760110900001012902696

The national code

The Ministero del Turismo runs the BDSR and assigns the CIN. Its helpdesk answers on 06 170179 051, Monday to Friday 09:00 to 18:00, or at [email protected] and [email protected].

Guest reporting and tourism promotion

Guest declarations go to the Questura di Como through the Servizio Alloggiati Web, and the credentials come from the Questura. For destination questions rather than compliance ones, the Province's Ufficio Turismo e Sport answers on [email protected].

What Do Airbnb Hosts in Como on Reddit and Bigger Pockets Think about Local Regulations?

Those five offices explain most of what hosts grumble about, and the grumbles fall into a recognisable pattern. What follows is my read of the recurring themes rather than a survey, so do weigh it accordingly.

• The relay is the grievance, not any single rule. No individual requirement is heavy. Filing with the comune, waiting on a Province that has 60 days just to receive your file, then requesting a ministry code that only unlocks after the provincial one, is what wears people down.
• The CIR wait produces the most confusion. Hosts routinely expect the code to be sent to them, and it never is. It sits in ROSS1000, and the account doesn't open until you've emailed the Ufficio Consistenze your contact details. Waiting politely for a message is the slowest possible strategy here.
• Few people complain about the tax rate, and plenty complain about the returns. Three euros a night capped at four nights is mild, and a fortnight's stay costs a guest less in Como than four nights does in Milan. The StayTour cycle runs twelve times a year whether you had guests or not, though, and a separate ROSS1000 return sits beside it on a different deadline.
• Allegato G bis is the sleeper. From what I can tell, far fewer Lombard hosts have re-measured their apartments than have worried about tax, and the bed formula is the requirement most likely to bite a listing that has never had a problem.
• The trade bodies fought remote check-in and lost, on the record. This is the one piece of sector sentiment that isn't interpretation. The Federazione Associazioni Ricettività Extralberghiera brought the case, Confindustria Alberghi and Federalberghi joined it, and the Consiglio di Stato decided against it in November 2025.

One thing I want to be careful about, since Italian property forums are full of it. Politicians across Lombardy have floated night caps and containment zones more than once, and Como's tourism pressure makes it a plausible candidate. None of it exists as an adopted rule here, though, and Sirmione is a reminder that a Lombard comune trying it can lose in court.

A proposal isn't a rule, so don't plan around one. When it's the numbers you're weighing rather than the rules, the Italy market data shows what a compliant flat earns across the country, and BNBCalc will model a specific Como address against the €3 tax and the bed limit.

Frequently Asked Questions

Can you legally run an Airbnb in Como in 2026?

Yes. Como permits short-term rentals of whole apartments with no ban, cap or zone restriction, for stays of 30 days or fewer. You file a comunicazione di inizio attività with the city's Sportello Unico Digitale at su.comune.como.it, then obtain a regional CIR through the Provincia di Como and a national CIN from the Ministero del Turismo. The property must sit in cadastral category A1 to A11 excluding A10.

How much is the tourist tax on a short-term rental in Como?

€3.00 per guest per night for locazioni brevi, holiday apartments and tourist lettings, under the tariff schedule approved by Giunta resolution 387 of 10 November 2023. It applies for a maximum of four consecutive nights, and every night after the fourth is exempt. Como residents, under-14s and students up to 26 at Como universities pay nothing.

What happens if you rent a Como apartment without filing the CIA?

Article 39 comma 1-bis of Lombardy regional law 27/2015 sets a penalty of €2,000 to €20,000 for running a tourist letting or a short let without the communication, doubled for repeat violations. The comune can also suspend the activity for up to three months or order it to stop. Letting without a national CIN is a separate offence carrying €800 to €8,000.

How many apartments can you rent short-term in Italy before it becomes a business?

Two. Article 1 comma 17 of law 199/2025, the 2026 budget law, cut the short-let tax regime from four apartments to two per taxpayer per tax period, effective from the 2026 tax period. Beyond two, the activity is presumed to be carried on in business form, which means a SCIA at the SUAP instead of a communication, plus a VAT number.

Does Airbnb collect the tourist tax for hosts in Como?

Assume not. The Comune di Como's tourist tax regulation lets an online portal pay the tax up front only under a signed convention with the comune. Its own service page describes the guest paying the property manager, who then remits within 15 days of month end, and the comune stated publicly in February 2024 that it had no Airbnb agreement. Nothing official confirmed a change as of July 2026, so plan to remit through StayTour yourself.

Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.