A mixed budget for the non-hotel sector in Sassari in December 2025 .

"There has been a slight decline—3 percent —compared to previous years," reports Mimmo Moro , president of the Confapi Sardegna Tourism Union and national delegate for AIGAB, the Italian Association of Short-Term Rental Managers. The percentage has dropped from 59.8 percent in 2022 to the current 55 percent. These percentages, however, also reflect regulatory restrictions on B&Bs and similar rentals.

"Rates remain unchanged, averaging €60 per person in December, rising to €130 on New Year's Eve, and a four-day stay is still counted as an average." There were no crowds on December 31st, the day of Max Pezzali's performance, which drew over 20,000 people to Piazzale Segni. According to Moro, this also indicates poor policies. "We need to work together with the various businesses that are often closed. And we need to plan ahead, not just in the last 40 days before the event."

On the other hand, the "luxury" category, consisting of vacation homes or guesthouses with five-star hotel features, is experiencing a positive trend . Across cities, rural areas, and villages, this sector boasts approximately 20 properties, meeting the demand of professionals who generally prefer the low season. "Some of these generate annual revenues of €70,000 with prices starting at €150 a night," Moro concludes. Luxury, therefore, is attractive, albeit to a very limited audience.

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