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Tarifas actuales
| Rate per person per night | Tarifa | En vigor desde | Base legal |
|---|---|---|---|
| National standard reference ceiling | up to EUR 5.00 | current | D.Lgs 23/2011 art. 4, c.1; D.L. 78/2010 art. 14 c.16 lett. e) |
Tarifas verificadas en las fuentes oficiales enlazadas arriba el 28 de julio de 2026. Las tarifas cambian por decisión local; confirma el importe vigente con la administración antes de confiar en él.
Puntos clave
- Italy's imposta di soggiorno is set comune by comune under D.Lgs 23/2011, so rates, night caps, and exemptions differ city to city.
- The standard reference ceiling is about EUR 5.00 per night, but high-tourism cities like Rome go higher.
- Airbnb began collecting and remitting across Italy on 15 February 2026, starting with 1,200-plus comuni.
- Platform collection doesn't retire your duties: the annual declaration is due 30 June, and cities like Rome keep their own quarterly filing.
- Mixed channels and partial coverage make reconciliation the real work, so confirm each comune's current rules before filing.
How Italy's tourist tax works
Italy's tourist tax, the imposta di soggiorno, isn't a single national charge. It's a local lodging tax that each comune decides to adopt on its own terms. The national framework comes from D.Lgs 23/2011, which lets provincial capitals, unions of comuni, and towns on the regional lists of tourist or art cities institute the tax. Everything else, the rate, the exemptions, the night cap, and the filing calendar, is set locally. That's why the same booking can cost one thing in one city and something else an hour down the road.
The standard national reference ceiling is around EUR 5.00 per person per night, applied with gradualita, meaning in proportion to the price of the stay. High-tourism comuni can go higher under a separate provision (D.L. 78/2010), which is how Rome reaches EUR 6.00 for short-term rentals. Always confirm the figure with the specific comune, because rates change by local decision and this is a starting point, not a promise.
Who pays, and who doesn't
The tax falls on non-resident overnight guests. Residents of the comune generally don't pay. Most cities exempt young children, but the age line moves: under 10 in Rome and Venice, under 12 in Florence, under 18 in Milan. Many comuni also cap the number of taxable nights per stay, again with local variation. Rome charges for up to 10 consecutive nights, Florence 7, and Venice 5. Because these thresholds differ, the amount you collect for the same length of stay depends entirely on where the property sits.
As the host or manager (the gestore), you're the one who collects the tax from guests, issues receipts where required, and passes it to the comune. Several cities add a duty on top, such as guest registration or posting signage that states the applicable amounts and exemptions where guests can see them.
What changed in 2026: platform collection
The big shift came from the 2024 Budget Law (L. 213/2023), which amended D.L. 50/2017 to require booking platforms that handle payment to collect and remit the tourist tax for short-term rentals. Airbnb acted on it. On 15 February 2026 it began automatic collection and remittance across Italy, launching with more than 1,200 comuni and adding the rest over time. For the stays it collects on, Airbnb remits the money to the local authority and files the annual declaration for those amounts.
That sounds like the end of the host's job. It isn't.
The declaration duty survives
Two gaps keep hosts on the hook. First, coverage isn't universal or instant: where a platform hasn't started collecting yet, you manage the tax yourself. Second, and more important, platform collection doesn't erase your local reporting obligations. Rome, for example, still expects the quarterly Comunicazione through its GECOS portal, and the annual riepilogative declaration is due by 30 June of the following year, filed telematically through the Agenzia delle Entrate. Municipal communication duties can persist even for periods with zero guests.
The messiest part is mixed channels. Airbnb may collect for one booking while a Booking.com reservation, a direct booking, or a stay in a comune Airbnb hasn't reached yet leaves the tax entirely in your hands. Reconciling which nights were already collected against which you still owe, per property and per comune, is the real short-term rental compliance workload, and it's easy to double-pay or under-report without a clean record. Keeping the nights, guest counts, and channel for every stay in one place is what makes the filing manageable.
Filing, in practice
Beyond the money, the paperwork has its own rhythm. The annual ministerial declaration is telematic only and follows the national model, filed by 30 June of the following year, while each city layers its own cadence on top: quarterly in Rome and Venice, monthly in Florence. Payment of amounts you collect yourself typically runs through the F24 form using the dedicated codice tributo. If any of that reads as a lot of moving parts, it is, which is why hosts with more than a couple of listings usually lean on a commercialista for the filing and a system that keeps the underlying data straight.
There's a guest-facing side too. Many comuni expect you to inform guests of the tax, sometimes with posted signage stating the amount, the exemptions, and the reductions that apply. Getting that right matters for more than compliance: a guest who sees a clear line about the tourist tax before arrival is far less likely to argue about it at check-in. Handling the charge transparently, and issuing a receipt where the comune requires one, is quietly part of running a professional operation.
One more habit worth building early is treating collected tax as money you're holding for the comune, not revenue. Because caps and exemptions shave the amount down, what you owe rarely equals nights times rate. Tracking the taxable nights, the guest ages, and the residency exemptions per booking keeps your remittance accurate and gives you something to show if a comune queries a period.
City by city
Rome, Venice, Florence, and Milan each run the tax differently, from a flat EUR 6.00 in Rome to Venice's category-based tiers and Milan's Olympic-year jump to EUR 9.50. The city guides below cover the exact rates, caps, exemptions, portals, and deadlines for each.
- Rome: flat EUR 6.00 per night, 10-night cap, quarterly GECOS declaration.
- Venice: tiered by property category, 5-night cap, declared through the Portale IDS, plus a separate day-tripper access fee.
- Florence: EUR 6.00 per night since February 2025, 7-night cap, the strictest cadence with monthly filing.
- Milan: EUR 9.50 per night for 2026 under the Olympic measure, up from EUR 6.30.
Staying current
Because every figure here can move by local decision, treat any rate as a starting point, not a guarantee. Confirm the current amount, cap, and exemptions with the comune before you set what you charge guests, and revisit at the start of each season. None of this is tax advice; a local commercialista or the comune itself can confirm your specific filing duties.
