| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — CIN (national, mandatory) + Lombardy CIR + SCIA to municipality via SUAP |
| Tax Rate | Cedolare secca 21% (1st property) / 26% (2nd); Partita IVA for 3+; tourist tax €2–€5/person/night |
| Night / Day Cap | None; 3+ properties = business (Partita IVA required) |
| Permit Fee | CIN registration (national) + SCIA |
| Penalties | €800–€8,000 for CIN non-compliance |
| Primary Residence Required | No |
| Occupancy Limit | Per unit |
Short-term rental operations in Lake Como, Lombardy are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — CIN (national, mandatory) + Lombardy CIR + SCIA to municipality via SUAP. The associated permit fees are CIN registration (national) + SCIA.
Short-term rental operators in Lake Como should be aware of these tax obligations: Cedolare secca 21% (1st property) / 26% (2nd); Partita IVA for 3+; tourist tax €2–€5/person/night.
Key operational rules for vacation rental hosts in Lake Como include: Primary residence requirement: No. Rental day cap: None; 3+ properties = business (Partita IVA required). Occupancy limit: Per unit.
Zoning considerations for short-term rentals in Lake Como: In-person check-in (de visu ID) required; key boxes in public spaces restricted.
Hosts who fail to comply with Lake Como's short-term rental regulations may face enforcement action. €800–€8,000 for CIN non-compliance.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Lake Como: Yes — CIN on all listings; Alloggiati Web within 24h.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Lake Como with proper registration and permits. CIN mandatory (national 2024 law). Lombardy CIR also required. SCIA via SUAP portal. In-person ID check now required — key boxes in public spaces restricted. Tourist tax varies by Lake Como comune.
Yes. Lake Como requires the following for short-term rental operation: Yes — CIN (national, mandatory) + Lombardy CIR + SCIA to municipality via SUAP.
Short-term rental hosts in Lake Como are subject to the following tax obligations: Cedolare secca 21% (1st property) / 26% (2nd); Partita IVA for 3+; tourist tax €2–€5/person/night.
Hosts who operate without proper permits in Lake Como may face enforcement. €800–€8,000 for CIN non-compliance.
CIN mandatory; Lombardy CIR required; in-person ID check required (key boxes restricted); cedolare secca 21%/26%.
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