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Do you own a place in Amalfi and you're weighing whether to put it on Airbnb or Vrbo? Well, the good news is that nobody here is going to tell you no. Amalfi is a comune in the Province of Salerno, in Campania, and it sets no cap on short-term rentals, runs no permit lottery, and imposes no minimum stay. The town's own tourist-tax rulebook describes Amalfi as a UNESCO world heritage site and spends the tax accordingly, though none of that turns into a licence you can be refused.
The catch is paperwork, and there's more of it than most owners expect. Before your first guest arrives you'll file a communication with the comune, collect a Campanian CUSR code, and pull a national CIN out of the Ministry of Tourism's database, and Amalfi charges €200 for its share of that chain. Then there's the change that landed in 2026, which is the one that actually reshapes plans: the number of apartments you can run under Italy's friendly flat-tax regime dropped from four to two.
So let's walk through what it takes to do this properly: the three registrations and which office issues each, what Amalfi charges, the tourist tax you'll be collecting between April and November, how the flat tax works now, how hard any of it gets enforced, and who to call when something stalls. Every figure below comes from the comune's own deliberations, the Campania regional framework, or the national tax and tourism ministries, checked in July 2026, and where something is still moving I've said so.
What are Short-Term Rental (Airbnb, VRBO) Regulations in Amalfi, Italy?
Three registrations exist because three different governments write the rules here, and pulling those layers apart explains most of what confuses people.
The bottom layer is national, and it's the definition everything else hangs off. The Agenzia delle Entrate's April 2026 guide to locazioni brevi sets out the rule from article 4 of Decree-Law 50/2017, converted by Law 96/2017: a short let is a residential lease of no more than 30 days, signed by private individuals outside any business activity, whether directly or through an agency or an online portal. The property has to sit in cadastral categories A1 to A11, with A10 offices excluded.
That definition carries a limit people trip over. You can supply linen, towels, wi-fi and a clean flat. Serve breakfast, or food and drink of any kind, and you've stopped being a locazione breve and started running a struttura ricettiva, with a SCIA and a business registration behind it. Amalfi says so in plain terms on its own short-term rental service page: the only services allowed are linen and towels at check-in, and cleaning at check-out.
The middle layer is regional, and it's the one that catches foreign owners out. Campania's Regional Law 16/2019 created a CUSR, a unique regional code for accommodation, and Regional Law 11 of 5 July 2023 extended that code to short lets. The Region's own SUAP service confirms the chain: article 13 comma 1 of Law 16/2019, as amended by article 5 of Law 11/2023, now covers hotels, extra-hotel structures "nonché delle locazioni brevi". Your comune generates the code. The Region emails it to you.
The top layer is municipal, and in Amalfi it's mostly about money and monitoring. The tourist-tax regulation, approved by Consiglio Comunale deliberation n. 29 of 29 September 2014 and in force since 1 January 2015, makes the operator the sostituto d'imposta, meaning you collect the tax from the guest and hand it to the town. The comune also charges its own filing fee for processing your CUSR request, and it publishes a register of every coded structure in the territory.
None of those three layers gives anyone the power to refuse you. That matters, and it's the practical difference between Amalfi and a city like New York or Barcelona. Nobody is deciding whether you deserve to host. They're deciding whether your file is complete.
Starting a Short-Term Rental Business in Amalfi
Since nothing here is discretionary, the first real question then isn't whether you'll be allowed to host. It's which side of the business line you want to sit on, because 2026 moved that line considerably.
Until the end of 2025 you could put four apartments into short-term letting and still be treated as a private landlord. The Agenzia delle Entrate now confirms that from the 2026 tax period, article 1 comma 17 of Law 199/2025, the 2026 budget law, allows the short-let regime only where no more than two apartments are let per tax period.
Go past two and the activity "da chiunque esercitata, si presume svolta in forma imprenditoriale". The law presumes you're running a business, whoever you are.
That presumption is expensive. A business needs a partita IVA, a SCIA filed with the SUAP, VAT on the accommodation, and the safety and licensing weight that attaches to a proper struttura ricettiva. If you were modelling a three-flat portfolio on the coast, do rework it as two, or budget for the full commercial setup rather than discovering it in your first Italian tax return.
For most owners, one apartment is the whole plan anyway, and Amalfi's market shape supports that. The comune's own tourist-tax portal counts 629 active structures in the town: 386 holiday houses and apartments, 119 rooms-for-rent operators, 69 registered short lets, 26 hotels, 24 B&Bs and 2 agriturismi. Small independent accommodation dominates this town. You wouldn't be an outlier.
Season length is the other thing to build into any forecast, and Amalfi tells you what it thinks the season is. The town applies its tourist tax only from 1 April to 2 November each year. That's seven months of taxable demand by the town's own reckoning, and it's the window worth stress-testing before you buy. Running the property through BNBCalc first will tell you whether the numbers survive a five-month shoulder.
Short-Term Rental Licensing Requirement in Amalfi
There's no licence to apply for, which surprises people who arrive expecting one. What you have instead is a sequence of three filings, and each one gates the next, so the order isn't optional.
Step one is the comune. Campania's Regional Law 11/2023 requires you to notify Amalfi before the letting starts, with the cadastral data, the address, the number of rooms or units and beds, and your name, codice fiscale, phone number and email or PEC. You also file a declaration that the flat meets hygiene and safety requirements, and the comune reserves the right to come and check. Amalfi takes this entirely online through its Sportello Telematico, with SPID authentication, and the practice can run up to 30 days.
That step costs €200 in diritti di segreteria, paid by bank transfer to the Comune di Amalfi under Giunta Comunale deliberation n. 6 of 11 January 2024. It's not a huge sum, yet it's a real one, and it's specific to Amalfi rather than something every Italian comune charges.
Step two is the CUSR, and you don't apply for it separately. The comune generates it from your communication and Regione Campania emails the code to the address you gave. Once you have it, the code has to appear wherever you promote the property. Amalfi is blunt about the consequence: structures that breach the CUSR obligation, or that report it incorrectly or misleadingly, face €1,000 for each activity promoted, marketed or communicated. Per listing, in other words, not per host.
Step three is the CIN, the national code. The Ministry of Tourism's BDSR FAQ sets out the sequence: clear the regional requirements, get the regional code, then request the CIN on the BDSR portal with SPID or CIE. You have 30 days from the attribution of the regional code to do it. The CIN then has to be displayed on the outside of the building, subject to local heritage and landscape constraints, and included in every advertisement you or your platform publish.
The deadlines here are long settled, so nobody gets to plead novelty. The Ministry's own notice records that article 13-ter of Decree-Law 145/2023 applied from 2 November 2024, with 1 January 2025 as the date by which every property had to hold a CIN.
Skip any of the three and the fines stack rather than substitute for each other:
- No communication to the comune: €500 to €2,000, imposed by Amalfi itself under comma 5-quater of the regional law.
- CUSR missing, wrong or misleading: €1,000 for every listing or promotion it touches.
- No CIN: €800 to €8,000 under article 13-ter comma 9.
- CIN held but not displayed or not shown in ads: €500 to €5,000 per unit.
- Running as a business without a SCIA: €2,000 to €10,000, which is where a third apartment can land you.
Required Documents for Amalfi Short-Term Rentals
Since that €200 buys you a filing rather than a decision, it's still worth having everything ready before you open the form. Here's what the comune and the Ministry between them ask for:
- A SPID or CIE digital identity. Both the municipal practice and the BDSR portal refuse anything else, and a foreign owner without an Italian tax residence usually needs a delegate or an accountant to file.
- Your codice fiscale, plus name, phone number and an email or PEC address. The CUSR arrives at whichever address you write here, so don't use one you'll abandon.
- The cadastral details of the flat, meaning the dati catastali and the full address. Categories A1 to A11 qualify, except A10.
- The unit count, which is the number of rooms or apartments and the number of beds. Get this right, because it's the figure the tourist tax and the movement reports are later reconciled against.
- A declaration on hygiene and safety compliance, which the comune can and does verify.
- Proof of the €200 transfer to the comune's account, which is what moves the practice forward.
- Your regional code, once it arrives, since the BDSR will not issue a CIN without it.
Keep the CIN somewhere you can copy it quickly too. It goes on the building, into every listing, and into the data your platform sends the Agenzia delle Entrate each year, so you'll be pasting it more often than you'd think.
Amalfi Short-Term Rental Taxes
Assuming you get through all that and are able to start hosting, there's still tax to deal with, and it arrives from two directions at once. The town wants a nightly levy from your guests. Rome wants a share of your rent. They run on separate calendars and separate portals, so it helps to take them one at a time.
| Charge | Rate | Collected by |
|---|---|---|
| Tourist tax, 5-star hotels | €5 per person per night | Host remits to Comune di Amalfi |
| Tourist tax, 4-star hotels | €4 per person per night | Host remits to Comune di Amalfi |
| Tourist tax, 3-star hotels and all other structures | €3 per person per night | Host remits to Comune di Amalfi |
| Cedolare secca, first unit chosen in the return | 21% of gross rent | Agenzia delle Entrate |
| Cedolare secca, second unit | 26% of gross rent | Agenzia delle Entrate |
| Withholding on platform and agency bookings | 21% on account | Platform or agency, to the Agenzia delle Entrate |
Start with the local one, because it's the one your guests see. Amalfi's tariff comes from Giunta Comunale deliberation n. 24 of 24 February 2022, which sets five-star hotels at €5, four-star at €4, and "HOTEL 3 STELLE E ALTRI" at €3. An apartment, a B&B or a rooms-for-rent operation sits in that third band, so €3 per person per night is the number to quote in your listing. As of July 2026 that February 2022 deliberation is still the tariff document the town's own portal serves.
Two reliefs cut the bill, and both come from the tourist-tax regulation rather than from custom. Children up to their tenth year of age are exempt, along with disabled guests who can show documentation, coach drivers, one tour leader per 25 participants, and students. And the tax halves for stays beyond the fourth day, which meaningfully changes the arithmetic on a week-long booking. The regulation's cross-reference on that second point is drafted loosely, so do confirm the treatment with the tributi office before you promise a guest a discount.
The seasonal window is the part that catches new hosts. Amalfi applies the tax only from 1 April to 2 November each year, so a February booking carries none of it. Collection runs monthly: the regulation requires the operator to report the previous month's taxable nights, exempt nights and lengths of stay to the Ufficio Tributi, and to pay, by the 15th of each month, with the payment receipt transmitted alongside. The town runs that reporting through its PayTourist portal.
Miss it and the penalties are ordinary Italian tax penalties rather than anything exotic: 30% of the unpaid amount for a late or partial payment, and €25 to €500 for a declaration that's missing, incomplete or untruthful. Where you let through an estate or travel agency, the regulation puts the collection duty on the agency instead of on you.
One thing I couldn't pin down: whether Airbnb remits Amalfi's tourist tax automatically. No official page confirms it either way, and the default position under the town's rulebook is that the duty is yours, so do check your own payout breakdown before assuming otherwise.
National tax is the bigger number, and the cedolare secca is what most private landlords choose. The Agenzia delle Entrate sets the substitute tax at 26%, reduced to 21% for a single unit per tax period that you nominate in your tax return. It replaces IRPEF and its regional and municipal surcharges. Keep in mind that the base is the entire amount in the contract, with none of the 5% forfait deduction ordinary rentals enjoy, so the effective bite is heavier than the headline rate suggests.
If a portal handles your money, some of that tax is already gone before you see it. Agencies and platforms that collect payment must operate a 21% withholding on account on the gross amount, pay it on an F24 by the 16th of the following month under tax code 1919, and certify it to you.
They must also report your contract data, including your CIN, to the Agenzia delle Entrate by 30 June of the following year. You settle the difference in your return. Remember that the withholding is an advance rather than a final tax, so a second apartment taxed at 26% still leaves a balance to pay.
Italy Wide Short-Term Rental Rules
Almost everything above the tourist tax is national law wearing a local hat, which is why an Amalfi flat and a Florence flat carry near-identical duties. Four of those duties are worth isolating.
Registration Requirement
Two codes, one on top of the other. The regional CUSR comes first, generated by your comune under Campania's Regional Law 16/2019, and the national CIN follows within 30 days of it. The Ministry of Tourism is explicit that the CIN "deve essere esposto all'esterno dello stabile", displayed outside the building, and repeated in every listing and advertisement. Hospitality provided purely free of charge is exempt, so lending the flat to friends for nothing needs no code. Taking money does.
Rental Contract Requirement
A lease of 30 days or less needs no registration with the tax office, which is the single biggest administrative saving in the whole regime. The contract still has to be a genuine residential lease between private individuals, and the 30-day count runs per contract, so two consecutive stays by the same guest are measured separately. Sublets and loans-for-use qualify too, as does letting a single room. Cross into hotel-style services and you've left the regime entirely.
Tax Obligations
The 2026 ceiling is the change to internalise. Two apartments per tax period, not four, and a third triggers the presumption of business activity with everything that follows. On top of that sit the 21% or 26% substitute tax, the 21% platform withholding, and the annual data transmission by 30 June. Intermediaries who report late or wrongly face €250 to €2,000, halved if they fix it inside 15 days, which is worth knowing when a platform asks you to confirm details it already holds.
Safety Standards
This is the layer most owners under-read, and it applies to private lettings exactly as it does to businesses. The Ministry's FAQ requires working combustible gas and carbon monoxide detectors, with an exemption only where the unit has no gas system at all.
Extinguishers are specified just as tightly: portable, rated at least 13A, a minimum 6 kg or 6 litre charge, sited near exits and hazards, one for every 200 m² of floor area and at least one per floor. Missing equipment draws €600 to €6,000, assessed separately from the CIN penalties.
Guest reporting belongs here too. Under article 109 of the TULPS and the Decree of 7 January 2013, the Polizia di Stato's Alloggiati Web portal must receive each guest's details within 24 hours of arrival, and at arrival itself where the stay is shorter than 24 hours.
Watch out for the check-in question wrapped around that, because it has moved twice. The Interior Ministry banned key boxes and remote check-in in November 2024, the TAR Lazio annulled that ban in May 2025, and the Consiglio di Stato then reinstated the identification duty in November 2025 while allowing real-time video identification at the door. What the court refused was the fully anonymous version: a photographed document and an access code, with nobody ever looking at the guest.
Does Amalfi Strictly Enforce STR Rules?
Enforcement is exactly where those three registrations stop being administrative and start being expensive, and on this coast it has sharpened noticeably.
In a sweep reported on 11 June 2026, the Guardia di Finanza's Salerno provincial command inspected more than 60 tourist accommodation operations across the Costiera Amalfitana and Cilento. More than half turned up irregularities.
As reported by Giornale del Cilento, the operation surfaced over €9.5 million of undeclared income, an IRAP base near €12 million, and more than €600,000 of unpaid VAT. It also found operators unknown to the tax authorities altogether, guests never reported to the public security authority, undeclared workers, and unpaid local taxes including the tourist tax. Those aren't obscure technical breaches. They're the duties this guide has been describing.
Amalfi does its own chasing as well, and it does it in public. On 20 March 2026 the comune issued a notice to non-compliant structures about tourist-movement reporting, reminding them that Regional Law 16/2019 requires monthly transmission, with daily detail, of arrivals and stays through the regional Sinfonia Turismo SMART platform. The town's stated reason is money: unreported nights shrink the ministerial and municipal funding Amalfi receives and undercut its own tourist-tax base. A comune with that incentive tends to notice a silent operator.
The register is the quiet part that makes all of this workable for the enforcers. Amalfi maintains and publishes an updated list of every structure in its territory with its CUSR, most recently refreshed on 23 October 2025, and invites owners to check their own entries. Cross-referencing a public code list against public platform listings is a spreadsheet exercise rather than an investigation, and that's close to how the Guardia di Finanza describes picking its targets: booking-platform data, social networks and the tax databases it already holds.
So yes, Amalfi enforces, though the mechanism differs from a city that revokes permits. Nobody takes your listing down. The bill simply arrives later, and by then it's carrying interest.
How to Start a Short-Term Rental Business in Amalfi
Given how enforcement runs on documents rather than raids, the order of the steps below matters even more than it looks. Each one produces the input the next one needs, and doing them out of sequence is how people end up paying twice.
- Count your apartments first. One or two per tax period keeps you inside the private-landlord regime for 2026. A third means a partita IVA and a SCIA, so decide that before you spend anything.
- Check the flat qualifies. Cadastral category A1 to A11, A10 excluded, and residential use. Your visura catastale answers this in a minute.
- Fit the safety equipment now, not later. Gas and carbon monoxide detectors, and a 13A extinguisher with at least a 6 kg or 6 litre charge, one per 200 m² and one per floor. You'll be declaring compliance, and the comune can verify it.
- File the communication with the comune through Amalfi's Sportello Telematico using SPID, with your cadastral data, address, rooms, beds and contact details, plus the hygiene and safety declaration.
- Pay the €200 in diritti di segreteria by bank transfer and keep the receipt with the practice.
- Wait for the CUSR, which can take up to 30 days and arrives by email from Regione Campania.
- Request the CIN on the BDSR portal with SPID or CIE inside 30 days of the regional code, then display it outside the building and add it to every listing.
- Set up the tourist tax before your first April booking. Register on PayTourist, quote €3 per person per night, apply the exemptions and the reduction after day four, and diarise the 15th of each month.
- Enrol on Alloggiati Web with your local Questura and build the 24-hour guest report into your check-in routine, with a real look at the guest rather than a photo of a document.
- Decide the cedolare secca question with an accountant, nominate your 21% unit in the return, and reconcile the 21% your platform already withheld.
Who to Contact in Amalfi about Short-Term Rental Regulations and Zoning?
Whichever of those ten steps stalls, four offices handle almost all of it, and knowing which one owns your question saves a lot of time.
The comune: registration, CUSR and the €200 fee
The Servizio SUAP e Ambiente runs the short-let communication and the CUSR practice.
- Address: Palazzo San Benedetto, Piano 2, access from Largo Francesco Amodio, 84011 Amalfi (SA)
- Phone: +39 089 8736 204
- Email: [email protected], the named responsible official for the CUSR register
- PEC: [email protected]
- Counter hours as published: Monday 10:00 to 12:00, Thursday 10:00 to 12:00 and 15:30 to 17:30 in winter, with the Thursday afternoon slot moving to 16:00 to 18:00 in summer. The validity dates printed alongside those hours haven't been refreshed since 2024, so do phone ahead before travelling to the counter.
Tourist tax
The Ufficio Imposta di Soggiorno takes the monthly declarations, the payments and the exemption paperwork.
- Address: Largo Francesco Amodio, 84011 Amalfi (SA)
- Phone: +39 089 8736213
- Email: [email protected]
- Online: the PayTourist portal for Amalfi, which also carries the regulation, the tariff deliberation and the exemption form
For anything else municipal, including planning and building questions, the comune's switchboard is +39 089 87 36 201 and the general inbox is [email protected], at Largo Francesco Amodio snc, 84011 Amalfi (SA).
The national code
The Ministero del Turismo runs the BDSR and issues the CIN.
- Portal: bdsr.ministeroturismo.gov.it
- Support inbox: [email protected]
- Hours: Monday to Friday, 09:00 to 18:00. Two different support phone numbers appear across the Ministry's pages, so I've given the inbox rather than pick one.
The Region
Campania's SURAP answers the regional-law questions behind the CUSR, including how the code interacts with a SCIA if you're crossing into business territory. Its PEC address is [email protected], and its FAQ on short lets is the clearest statement of the legal basis anywhere on the regional estate.
What Do Airbnb Hosts in Amalfi on Reddit and Bigger Pockets Think about Local Regulations?
Those offices shape what hosts complain about, and the complaints here sound different from the ones you hear about a city with a permit cap. What follows is my read of the recurring themes in public host discussion rather than any kind of survey, so weigh it accordingly.
- Nobody argues the rules are unfair, they argue the rules are slow. With no cap and no discretionary approval, the grievance is process: a 30-day wait for a CUSR, a €200 fee for a filing rather than a permission, and a code chain where step three can't start until step two lands in your inbox.
- The 2026 two-apartment ceiling is the live topic. Owners who built a three or four flat position under the old four-apartment rule are working out whether to incorporate, sell one, or absorb the business regime. There's no clean answer, and anyone telling you there is hasn't priced the VAT.
- Foreign owners get stuck on SPID. Almost every filing described here runs through an Italian digital identity, and owners without Italian residence describe that as the single hardest gate, harder than any rule about the property itself.
- Seasonality dominates the money conversation more than regulation does. Amalfi's own tax calendar stops on 2 November, and host discussion mirrors that: the argument is about how much a shoulder-season week can be made to earn, not about whether hosting is permitted.
Take that last point seriously if you're comparing markets. The regulatory risk here is low by European standards, which means your return depends on demand and pricing rather than on surviving a permit round. The Italy market data is the useful next stop once the compliance picture is clear, and running your specific address through BNBCalc alongside it will show you what those seven taxable months actually support.
Frequently Asked Questions
Can you legally run an Airbnb in Amalfi in 2026?
Yes. Amalfi imposes no cap, no ban and no minimum stay on short-term rentals. Before the first booking you must notify the Comune di Amalfi with the property's cadastral data, address, rooms, beds and your contact details. You then pay a €200 filing fee, receive a CUSR code from Regione Campania, and obtain a national CIN from the Ministry of Tourism's BDSR portal within 30 days of the regional code. The CIN must be displayed outside the building and in every listing.
How much is the tourist tax in Amalfi and who pays it?
Guests pay it and the host collects it. Under the Comune di Amalfi's tariff, five-star hotels charge €5 per person per night, four-star hotels €4, and three-star hotels and every other structure, including apartments, B&Bs and rooms for rent, €3. The tax applies only from 1 April to 2 November each year, halves for stays beyond the fourth day, and exempts children up to their tenth year, disabled guests, students, coach drivers and one tour leader per 25 participants. Hosts declare and pay by the 15th of each month.
What is the difference between the CIN and the CUSR?
They are two codes at two levels of government, and you need both. The CUSR is Campania's regional code, created by Regional Law 16/2019 and extended to short lets by Regional Law 11/2023; your comune generates it from the communication you file and the Region emails it to you. The CIN is the national code from the Ministry of Tourism's BDSR database, required since 1 January 2025, and the BDSR will not issue one until the regional code exists.
How many apartments can I rent short-term in Italy before it becomes a business?
Two per tax period from 2026. Article 1 comma 17 of Law 199/2025, the 2026 budget law, cut the ceiling from four apartments to two, and beyond that threshold the activity is presumed to be carried on in business form regardless of who runs it. That presumption brings a VAT number, a SCIA filed with the local SUAP business desk, and the licensing and safety obligations of a full accommodation business.
What are the fines for renting without a CIN in Italy?
Operating without a CIN carries €800 to €8,000 under article 13-ter comma 9 of Decree-Law 145/2023. Holding a CIN but failing to display it outside the building or include it in advertisements costs €500 to €5,000 per unit. Missing gas and carbon monoxide detectors or fire extinguishers is penalised separately at €600 to €6,000, and carrying on an accommodation business without a SCIA runs €2,000 to €10,000.
Last verified: July 2026. Every ordinance, tax rate, state law, and contact detail in this guide links to or comes from its official source.
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