Tourist tax in Italy A complete guide
Renowned for its historic cities, stunning landscapes, and rich artistic heritage, Italy is a top travel destination. In our tax guide, we inform you about everything you need to know about Italy’s tourist tax—what the rates are, who pays it, how compliance works, and how to manage it as easily as possible.
Why do municipalities in Italy levy tourist taxes?
The tourist tax in Italy, or tassa di soggiorno, is a tax imposed on visitors staying in paid accommodations such as hotels, bed & breakfasts, holiday rentals, and campsites. This tax is designed to fund tourism infrastructure, cultural heritage preservation, and environmental sustainability projects in cities and towns across the country. The aim is to ensure that popular tourist destinations can maintain their appeal while preserving the quality of life for residents.
Tourist tax by municipality in Italy
Want to know the rules regarding tourist tax per municipality in Italy? Trippz collects all data about tourist tax. Below is an overview of the specific tourist tax rules of various municipalities in Italy:
The structure of the tourist tax in Italy
The tax is applied in numerous Italian municipalities, each setting its rates and rules. Rates vary based on several factors, such as accommodation types, location, and season. Luxury hotels typically have higher rates than budget options. Major tourist cities like Rome, Venice, and Florence often have higher taxes to manage the influx of visitors. Some areas adjust rates seasonally, charging more during peak tourist seasons, so the specifics can vary greatly depending on the location.
In 2024, the autonomous region of Valle d'Aosta and the province of Bolzano (South Tyrol) introduced significant changes to how the tourist tax is applied, moving away from the municipal-level regulation that is common across much of Italy. These differences arise because Valle d'Aosta and South Tyrol enjoy a special autonomous status, which allows them to govern certain local matters, including tourism policies and taxation.
Tourist tax in Valle d’Aosta
From the 01st of May 2024, the Valle d’Aosta region has determined the minimum rates for each type of tourist accommodation. Municipalities then must determine the tax measure to be applied in the territory under their jurisdiction. They have the power to increase the minimum measure of the tax to a maximum of 50 percent and, in any case, up to an amount not exceeding five euros per night of stay.
Minimum tax rates for hotels, campsites, and caravan areas:
- Hotels are taxed based on their star rating, ranging from €0.50 (1-star hotels) to €4.00 (5-star hotels) per person per night.
- Campsites and tourist villages are taxed from €0.50 (1- and 2-star) to €1.50 (4-star) per person per night.
- Caravan parking areas have a fixed minimum tax of €1.50 per vehicle per night.
Rates for non-hotel accommodations and agritourism:
- Tax is based on the average price per person per night, with minimum rates from €0.50 to €4.00 depending on the price range.
- For self-managed holiday homes, the fixed rate is €0.50 per person per night.
Rates for tourist apartments:
- The rate depends on the tourist classification of the municipality where the accommodation is located, ranging from €0.50 to €2.00 per person per night.
Tax reporting and payment:
- Accommodation providers and landlords must submit tax declarations and payments twice a year, by March 31 and September 30.
- Payments can be made electronically via pagoPA, F24, or directly to the municipal treasury.
Tourist tax in the province of Bolzano (South Tyrol)
In 2024, the Province of Bolzano (South Tyrol) implemented a unified, regionally managed tourist tax system, replacing the previous municipal-level regulations. Here's how the system works:
Standardized rates across the region:
- The regional government now determines the tax rates, ensuring consistency across all municipalities in the province.
- Hotels are taxed based on their star rating, ranging from €1.50 per night for 1- and 2-star accommodations to €2.50 for 4-star, 4-star superior, and 5-star establishments.
- Other accommodations, including guesthouses and holiday apartments, are also subject to the tax but with lower rates depending on their classification.
Sustainability focus:
Revenues from the tourist tax are invested in sustainability projects and infrastructure improvements, with a strong focus on promoting environmentally friendly tourism and maintaining the region’s natural landscapes.
Digitized collection system:
The tourist tax system is now fully digitalized, making it easier for accommodations to report and pay the collected taxes.
For tourists
How the tourist tax works in Italy
The tourist tax in Italy applies to visitors who stay in paid accommodations, and the rates can vary significantly from one city to another. For example, in Rome, the tax can reach up to €10 per night for guests in luxury hotels, whereas smaller towns may only charge €1-2 per night. The tax is typically charged per person per night, with higher rates for accommodations in larger cities and tourist hotspots.
Key factors affecting tourist tax rates:
- Type of accommodation: Luxury hotels tend to have higher rates than budget accommodations.
- Location: Major tourist cities such as Rome, Venice, Florence, and Milan have higher taxes to manage the large number of visitors.
- Seasonality: Some areas charge higher rates during peak tourist seasons, such as summer
Who has to pay the tourist tax?
The tourist tax is generally required from all visitors staying in paid accommodations. However, there are exemptions, which can differ depending on the municipality. Common exemptions include:
- Children below a certain age, usually between 10 and 14 years old.
- Disabled individuals and their companions.
- Individuals staying in the municipality for work purposes or other specified reasons.
It is important to check the specific rules of the municipality you are visiting to see if you qualify for an exemption.
Tourist tax for the jubilee year of 2025
For the jubilee year of 2025, some municipalities in Italy, particularly those expecting a significant influx of tourists, such as Rome, can increase their tourist tax by up to €2 per night. This increase applies to provincial capital municipalities and is intended to help manage the anticipated visitor surge and fund necessary infrastructure improvements for the event. This is part of a broader effort to manage tourism more sustainably during the jubilee year, which is expected to draw millions of visitors.
Frequently asked questions from tourists
-
Am I, as a guest, responsible for properly remitting the tourist tax?
No, as a guest, you are not responsible for remitting the tourist tax directly to local authorities. This responsibility falls on the accommodation provider. You are required to pay the tourist tax to the hotel or host, who will then remit it to the municipality. The amount is typically added to your bill at the time of booking or upon checkout.
-
At what point do I have to pay the tourist tax?
The tourist tax is usually paid at checkout, but in some cases, it may be collected at the time of booking. This can vary depending on the booking method (direct or through an online platform) and the accommodation's internal procedures.
-
Do I have to pay the tourist tax in cash to the host?
No, you don’t necessarily have to pay the tourist tax in cash. Most accommodations accept various forms of payment, including credit cards or digital methods. However, some smaller establishments may prefer cash, so it’s a good idea to check the policy with your accommodation provider.
-
I need to register upon arrival at my hotel. Is this mandatory?
Yes, guest registration is mandatory for all guests staying at paid accommodations in Italy. Hotels and other accommodations must collect guest details, such as names and ID information, for reporting to local authorities. This is part of the legal requirements to ensure proper guest tracking and tax collection.
-
May the hotel where I am staying make a copy of my passport for guest registration?
Yes, hotels and accommodation providers in Italy are allowed to copy your passport as part of the mandatory registration process. This is in compliance with Italian law, which requires them to record and report guest information to local authorities for security and tax purposes.
-
I have canceled my stay. Do I still have to pay tourist tax?
No, if you cancel your stay before arriving, you are not required to pay the tourist tax, as it is only applicable when a guest physically stays at the accommodation. If the cancellation happens after check-in, consult the accommodation provider’s policy, but generally, tourist tax will only be charged for nights actually stayed.
-
Upon arrival at the hotel, I am asked to pay tourist tax. But surely I have already done this through the booking platform?
In many cases, online booking platforms such as Airbnb, Booking.com, and Expedia already collect the tourist tax at the time of booking. However, not all municipalities are covered by these agreements, and in such cases, the accommodation provider may collect the tax separately upon your arrival. It’s advisable to check the terms of your booking to confirm whether the tax has already been included.
For hosts
Renting out in Italy: there is a lot involved
Do you rent a property to tourists in Italy? If so, it is important to understand what is coming your way. You might have to classify your accommodation, keep a guest registration, and collect and remit the tourist tax.
This can seem complex and overwhelming. Fortunately, we are here to help you get started!
How the tourist tax works for hosts
In Italy, accommodation providers, including hotels, bed & breakfasts, and private rental hosts, are legally required to collect the tourist tax from guests and remit it to the local authorities. The amount of tax collected depends on the municipality, the type of accommodation, and the duration of the guest's stay.
What to know if you’re a host
- Every property listed for rent must have a CIN (Codice Identificativo Nazionale), which must be displayed at the property entrance and in all advertisements. Failure to obtain or display the CIN can result in fines ranging respectively from €800 to €8000 and €500 to €5000.
- Non-professional hosts (renting less than five properties) can opt for the "cedolare secca" flat-rate tax scheme, which is a 21% tax on rental income. Airbnb will withhold this tax and remit it to the Italian tax authorities, providing hosts with an annual certification of the withholdings for their tax returns. Starting in 2024, the tax rate will increase to 26% for other short-term rental properties (from the second to the fourth), while the first property will still be taxed at 21%.
- Regulations can vary significantly by region and municipality. It's essential for accommodation providers to stay updated on local regulations to ensure compliance.
For further information and detailed regulations, checking official municipal websites or consulting with local authorities is advisable.
Guest registration and reporting in Italy
Accommodation providers are also responsible for registering their guests upon arrival. This registration process involves collecting key details such as:
- The guest’s full name and date of birth
- Passport or ID information
- The date of stay
- The number of people staying and their data
The guest data must be recorded and reported to local authorities.
Handling of the tourist tax in Italy
Collection and remittance of the tourist tax
The accommodation provider collects the tourist tax at the time of booking or upon the guest’s departure. The provider is responsible for remitting the tax to the relevant municipality. Each municipality has its own deadlines for remitting the tax, which could be monthly, quarterly or annually, depending on local regulations.
Accommodation providers must maintain accurate records of all guests and the corresponding tourist tax collected. Municipal authorities can audit these records, and failure to comply with remittance requirements can result in penalties or fines.
Tourist tax when renting through an online booking platform
Do you rent out your accommodation through a booking platform, such as Airbnb, Booking.com or Expedia? In most cases, for short-term rentals – or “locazioni brevi”, meaning stays up to 30 days –they will collect the tourist tax on your behalf and remit it to the municipality.
Here’s how it works:
- Automatic collection: When guests book a stay through these platforms, the tourist tax is automatically added to the booking fee. The tax is calculated based on the local rates applicable to the accommodation's location and type.
- Remittance to local authorities: After collecting the tax, the platform remits the total amount to the local municipality where the property is located, streamlining the process for property owners, who no longer need to manage these payments themselves.
- Uniform coverage: Platforms like Airbnb have already implemented this across more than 1,200 municipalities in Italy. The goal is to ensure compliance with local tax regulations and make it easier for property owners and guests alike.
This process is in place in cities and regions where agreements have been made, such as Florence, Rome, Milan, and others. For areas not covered by these agreements, the responsibility still falls on the host to collect and remit the tax.
If, in addition to a booking platform, you also rent out your accommodation under your own management (for example, through your own website), you will still have to collect and remit the tourist tax on these bookings yourself.
Key Points for hosts:
- Register your property and display the CIN number clearly.
- Collect and remit the tourist tax on time to avoid penalties.
- Keep detailed guest records for reporting and audits.
- Stay informed of any local rule changes, as regulations can vary significantly between municipalities.
Don’t want to worry about remitting the correct amount of tourist tax?
That’s possible, with the use of Trippz!
Frequently asked questions from hosts
-
Can I receive fines for not paying tourist tax?
Yes, failing to collect or remit the tourist tax can result in significant fines. Penalties vary depending on the municipality, but fines can range from 100% to 200% of the unpaid tax, and municipalities may also conduct audits of tax records. Additionally, fines for failure to comply with tourist tax remittance can escalate based on the length of non-compliance.
-
Am I required to request a rating for my accommodation?
Yes, if you are operating formal accommodation types like hotels or guesthouses, you are required to obtain an official classification (star rating) from local tourism authorities. This rating is mandatory for marketing your property as a specific accommodation type (e.g., hotel, B&B), and it must be displayed. Short-term rentals may not always require a star classification, but they must be registered and comply with safety and service standards.
-
Do I have to pay tourist tax if I don't have a classification?
Yes, even if your accommodation does not have an official classification (such as for certain short-term rentals), you are still required to collect and remit the tourist tax. The amount will depend on the municipality and the type of accommodation.
-
To whom should I pay the tourist tax?
The tourist tax is paid to the local municipality where your accommodation is located. Each municipality has its own deadlines and procedures for remittance, which may be monthly, quarterly, or annually. It is important to check the local regulations for specific instructions.
-
Should I enclose the guest registration as proof when remitting tourist tax?
Generally, no. Guest registration and tourist tax remittance are separate processes. While you must maintain detailed guest records for authorities, these are usually not submitted along with the tourist tax. However, you may need to present guest records during audits.
-
Does my municipality have a special form for tourist tax remittance?
Yes, most municipalities provide specific forms for tourist tax remittance, and these forms are typically available on the municipality's website or can be provided by local tax offices. Each municipality may have different procedures, so it's important to consult local regulations.
-
How do I process the guest's earlier departure and tourist tax refund?
If a guest leaves earlier than expected and the tourist tax has already been collected for nights they will not stay, some municipalities allow for refunds. The refund process depends on local regulations, so you will need to check with the local authorities on how to proceed with refunds.
-
Do I declare per accommodation, or combine them all together?
This depends on the municipality and its specific regulations. In some cases, if you manage multiple accommodations, you may declare and remit the tax per property. In other cases, municipalities may allow a single declaration for all properties you manage.
For further details, you can refer to your local municipal website or consult directly with your local tourism authorities to ensure compliance.
-
How do I make this all as simple as possible?
By using Trippz! Instead of keeping track of everything by hand, by yourself we automate the guest registration and tourist tax collection for you, ensuring compliance with local regulations and reducing administrative burden.
Easily comply with laws and regulations
Organize your administration simply
Classifying your accommodation, keeping a guest registry, collecting and remitting the correct amount of tourist tax; besides taking good care of your guests' travel, there is a lot of administrative work involved in renting out your accommodation. Work that you may not have even thought of initially when you started, and that you probably want to spend as little time on as possible. Therefore, you want to organize your administration as simply as possible. And fortunately you can, with Trippz!
All in one overview
Trippz is here to make your life as easy as possible, while complying with all regulations. Through our (web)app you automate your guest registration, and you can even prepare your administration for the tourist tax. You don't have to worry about collecting the tourist tax either. Because we keep track of all local regulations, we know exactly what rate your guests have to pay. On arrival day, your guests will automatically receive a message from us to pay their tourist tax. At the end of their stay, the money will be automatically deposited into your account. All you have to do is periodically transfer the total amount to the municipality. Simple!
Automatically sync all Airbnb bookings
You can now synchronise all your Airbnb bookings with Trippz on your account. This means you have to do even less yourself. Ideal for hosts who rent out a lot via Airbnb. Do you rent through another platform? We expect to complete more integrations in the near future. Get in touch to find out if your platform will soon be added to Trippz.
Frequently asked questions about the use of Trippz
-
Is it difficult to start using Trippz?
Not at all! Trippz is designed to be user-friendly. It is developed as a web application, so you do not need to download an app. You can start right away!
-
What does the use of Trippz cost?
At the moment, it is free of charge!
-
Can I import all my bookings from Airbnb?
Yes, you can! We have worked on an integration with airbnb, through which you can automatically import all your bookings. Thereby, the messages about guest registration will also be send automatically through our platform.
-
Can I import all my bookings from my own booking system?
After the integration with Airbnb, we are now working on all other sorts of integrations. Integrating your own platform is not yet available, but will be in the future!
-
What if a guest doesn’t want to register digitally?
This is an unfortunate situation, that does happen from time to time. If a guest does not want to enter digitally, you can manually enter their details into Trippz afterwards.
-
What if my municipality changes the tourist tax rates?
At Trippz, we actively follow all tax rates in areas that we cover. When a new tax rate is implemented, we will update the rates accordingly. Still missing something? Please reach out to us!
-
What happens if my municipality collaborates with another one?
No problem. As said, we actively follow all municipalities and their rules. We will automatically update this for you. If you want to be sure, you can always message us in advance, so we are even more on top of things!
-
How does it work if another organization manages the tax in my municipality?
With Trippz, you can export all the information you need. You can easily copy the needed information towards the file the tax organization requires from you.
Municipality
