Short-term rentals in Sicily: what changed in 2025 and 2026, in date order

Three changes matter most to Sicilian hosts: the CIN, required by January 1, 2025 at the latest; the two-unit limit with the deadlines of June 30 and December 30, 2026; and cedolare secca for two apartments at most. Every change with its date and source.

By Oskar Golde Law as of November 2026 Last reviewed November 2, 2026

Three changes affect hosts in Sicily most in 2025 and 2026. The CIN has had to be in place since January 1, 2025 at the latest ¹³. In Sicily, since L.R. 12/2026, renting out counts as non-entrepreneurial only for up to two units run by the same operator, and D.A. 1920/2026 names the deadlines of June 30 and December 30, 2026 ⁶⁷. Since 2026, cedolare secca is open for no more than two apartments ¹⁰¹¹.

The changes appear in date order, each with its legal basis and a pointer to the guide that explains it.

Turn of the year 2024/25

September 3, 2024 to January 1, 2025. The CIN under Art. 13-ter D.L. 145/2023 applies from about November 2, 2024 ¹². On October 22, 2024, the Ministry of Tourism postponed the deadline for obtaining it to January 1, 2025 ³. Every unit rented to tourists or for short stays is affected; more in The CIN for vacation rentals in Italy: who needs it, where it must appear and what Sicily adds, How to apply for the CIN for your vacation home in Sicily: step by step, with and without SPID and CIN duty and fines for vacation rentals in Italy and what a breach costs in Sicily.

2025

February 25, 2025. Art. 35 of L.R. 6/2025 governs rentals of up to 30 days. If you do not rent out as a business, you file a notice with the municipality's SUAP, and the tourist tax and the daily data report apply ⁴. For guest registration see Guest registration with the police for foreign owners: Alloggiati Web and Turist@t in Sicily, for the codes in Sicily CIR and CIN in Sicily: the order, Turist@t and the fines for your vacation home.

June 25, 2025 and August 8, 2025. Decrees D.A. 2104 and D.A. 2735 set the procedure in no. 17 of Allegato A: one notice in the Allegato B format per cadastral subunit, and an SCIA through the SUAP for rentals run as a business ⁵. More in CIR and CIN in Sicily: the order, Turist@t and the fines for your vacation home.

July 1, 2025. Palermo applies a tourist tax to vacation apartments and short-term rentals ⁸. Tourist tax in Sicily: who owes it and what Palermo, Catania, Siracusa and Taormina charge covers the rate and payment.

2026

Tax year 2026. Under Art. 1 para. 17 L. 199/2025, cedolare secca covers no more than two apartments per tax year; until 2025 the limit was four ¹⁰. Since July 4, 2026, the rule also stands in Art. 207 TUIR (D.Lgs. 117/2026) ¹¹¹². It affects individuals who rent out short term outside a business; more in Cedolare secca 2026 in Sicily: 21% or 26%, two apartments at most and Taxes for landlords in Sicily, Italy: what applies to short-term rentals in 2026.

January 23, 2026. In ordinance no. 1527, the Joint Divisions of the Court of Cassation decide that disputes over unpaid tourist tax belong before the tax courts ⁹. More in Tourist tax in Sicily: who owes it and what Palermo, Catania, Siracusa and Taormina charge.

February 1, 2026. Catania applies a new tourist tax rate to vacation apartments ¹³. Tourist tax in Sicily: who owes it and what Palermo, Catania, Siracusa and Taormina charge gives the rate.

May 4, 2026. The Sicilian administrative court (TAR) annulled twelve provisions of Allegato A in ruling no. 1268. The notice under no. 17 was not affected ⁶.

May 20, 2026. Regulation (EU) 2024/1028 on data collection and sharing for short-term rentals has applied since this day ¹⁴.

May 27, 2026. Art. 5 L.R. 12/2026 amends L.R. 6/2025 ⁷. Renting out counts as non-entrepreneurial only for up to two units run by the same operator, down from four, and properties with an occupancy certificate are not subject to hotel requirements. For gas and CO detectors see CIN duty and fines for vacation rentals in Italy and what a breach costs in Sicily.

June 24, 2026. D.A. 1920 implements the TAR ruling, adopts the two-unit limit and names the deadlines of June 30, 2026 and December 30, 2026 ⁶. CIR and CIN in Sicily: the order, Turist@t and the fines for your vacation home explains who they concern.

What to check now

Does every unit have a CIN, and is it displayed outside the building and in every ad?
Do you rent out more than two units? In Sicily that no longer counts as non-entrepreneurial rental (L.R. 6/2025 as amended by L.R. 12/2026).
For cedolare secca, two apartments per tax year is the limit; details are in Cedolare secca 2026 in Sicily: 21% or 26%, two apartments at most.
Do the deadlines of June 30 and December 30, 2026 concern you? CIR and CIN in Sicily: the order, Turist@t and the fines for your vacation home explains.
Which tourist tax applies in your municipality? See Tourist tax in Sicily: who owes it and what Palermo, Catania, Siracusa and Taormina charge.

Next step

Go through the list for each of your units before you create the listing. Then create your vacation house in the owner area of Terra Mia Immobiliare, as How to write a vacation rental listing in Sicily: photos, description, prices, CIN and CIR shows. Listing is free. A commission of 16% plus VAT is charged only when a booking is made, and the guest pays you directly.

Not tax or legal advice: this guide summarizes sources as of November 2, 2026. The CIR and CIN, guest registration through Alloggiati Web, the tourist tax and taxes on the rental income are the landlord's responsibility. For your individual case, please consult a Steuerberater, a commercialista or an avvocato.

Frequently asked questions

What are the most important changes for vacation rental hosts in Sicily in 2025 and 2026?

The CIN has had to be in place since January 1, 2025 at the latest. In Sicily, since L.R. 12/2026, renting out counts as non-entrepreneurial only for up to two units run by the same operator, and cedolare secca covers two apartments at most in 2026.

Since when has the CIN been mandatory?

Under the notice in the Gazzetta Ufficiale of September 3, 2024, the rules of Art. 13-ter D.L. 145/2023 apply from about November 2, 2024. On October 22, 2024, the Ministry of Tourism postponed the deadline for obtaining the CIN to January 1, 2025.

For how many apartments can I use cedolare secca in 2026?

For no more than two apartments per tax year (Art. 1 para. 17 L. 199/2025); until 2025 the limit was four. Beyond that, a business activity is presumed.

At how many units does a vacation rental in Sicily count as a business?

Under Art. 35 para. 1 L.R. 6/2025 as amended by L.R. 12/2026, renting out counts as non-entrepreneurial only for up to two units run by the same operator; before, the limit was four.

Which deadlines does D.A. 1920/2026 set for Sicilian vacation rentals?

The decree names June 30, 2026 for the Allegato B and December 30, 2026 for technical documents. The conditions of the second deadline are explained in the guide to the CIR and CIN in Sicily.

Sources

1 Art. 13-ter D.L. 18.10.2023 n. 145 (Normattiva) www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legge:2023-10-18;145~art13ter
2 Gazzetta Ufficiale, Parte II n. 103 del 03.09.2024, Avviso TX24ADA8917 (entrata in funzione della BDSR) www.gazzettaufficiale.it/eli/gu/2024/09/03/103/p2/pdf
3 Ministero del Turismo, 22.10.2024: CIN, termine per l'acquisizione spostato al 1° gennaio 2025 www.ministeroturismo.gov.it/cin-termine-per-lacquisizione-spostato-al-1-gennaio-2025/
4 L.R. Sicilia 25.02.2025 n. 6, artt. 35 e 38 (ARS) w3.ars.sicilia.it/lex/L_2025_006.htm
5 Regione Siciliana: Allegato A al D.A. n. 2104 del 25.06.2025, coordinato con il D.A. n. 2735 del 08.08.2025 (punto 17) www.regione.sicilia.it/system/files/2025-08/Allegato%20A%20al%20D.A.%20n.%202104%20del%2025.06.2025%20coordinato%20con%20il%20D.A.%20n.%202735%20del%2008.08.2025.pdf
6 D.A. n. 1920 del 24.06.2026, Regione Siciliana (esecuzione della sentenza TAR Sicilia n. 1268/2026) www.regione.sicilia.it/system/files/2026-06/D.%20A.%20n.%201920%20del%2024.06.2026__signed%28firmato%29.pdf
7 L.R. Sicilia 27.05.2026 n. 12, art. 5 (ARS) w3.ars.sicilia.it/lex/L_2026_012.htm
8 Comune di Palermo: Portale Imposta di soggiorno idsportale.comune.palermo.it/en/web/ids
9 Corte di Cassazione, Sezioni Unite civili, ordinanza 23.1.2026 n. 1527 (copia del Comune di Arezzo) www.comune.arezzo.it/sites/default/files/2026-02/Ordinanza%20n%201527%202026%20%20Corte%20di%20Cassazione%20Sez%20Unite%20Civili.pdf
10 Agenzia delle Entrate: Locazioni brevi - disciplina fiscale e regole per intermediari (aprile 2026) www.agenziaentrate.gov.it/portale/documents/d/guest/locazioni_brevi_disciplina_fiscale_e_regole_per_intermediari_aprile-2026
11 Normattiva: D.Lgs. 19.6.2026 n. 117, testo unico delle imposte sui redditi (GU n. 152 del 3.7.2026) www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:2026-06-19;117
12 Gazzetta Ufficiale: D.Lgs. 117/2026, art. 207 TUIR www.gazzettaufficiale.it/atto/serie_generale/caricaArticolo?art.versione=1&art.idGruppo=25&art.flagTipoArticolo=1&art.codiceRedazionale=26G00131&art.idArticolo=207&art.idSottoArticolo=1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=2026-07-03&art.progressivo=0
13 Comune di Catania: Tariffe Imposta di Soggiorno, in vigore dal 01.02.2026 static.paytourist.com/media/catania/documents/2/default/2999/2025-tariffe-Catania-Aggiornato_221225.pdf-694910f2c3e6d.pdf
14 Regolamento (UE) 2024/1028 del 11.04.2024 sulla raccolta e condivisione dei dati relativi ai servizi di locazione di alloggi a breve termine (art. 19: applicazione dal 20.05.2026) eur-lex.europa.eu/eli/reg/2024/1028/oj