Short-term rental fee growth
State coffers to get a boost from the increase in taxing each night spent on hotels, apartments
Revenues from the accommodation tax imposed on hotels, rooms for rent and short-term rentals are increasing, according to the 2024 budget.
They are expected to increase by 192% next year, thanks to the extension of the measure of the “resilience fee” to properties that are rented through platforms such as Airbnb, Booking.com, etc. That amount, far from negligible, will reach 392 million euros, from €134 million estimated for 2023.
The largest part will come from short-term leases, as well as from the change in the existing scale. The fee will rise from €4 per overnight stay for five-star hotels, to €10.
The increased amount will be paid during the months of March to October, while for the months of November to February it will be limited to the current levels for the above category.
According to the draft law that is under public consultation, the residence tax is now formally renamed the “climate crisis resilience fee.” It will be imposed per daily use and per room or apartment, during the months of March to October, as follows: for main hotel accommodations with one to two stars at €1.50 per night, three stars at €3, four stars €7 and five stars €10; for properties available through short-term lease it will rise to €1.50 – however, if the properties available for short-term rental are detached houses of more than 80 square meters, the fee will reach €10; for self-catering accommodation and furnished mansions (villas) it will be €10.
For the months of November to February, depending on the category of hotels, the fee will range from €0.5 to €4, as is still the case today. The amounts for villas and short-term leases will be set accordingly.
Based on data from the Independent Authority for Public Revenue (AADE), as of January 2024 the 168,819 properties registered in the short-term rental property register will therefore pay amounts ranging from €1.5 to €10 per overnight stay. The property register also shows that the 168,819 properties belong to a total of 107,719 individuals and enterprises.
