Última actualización:
Tarifas actuales
| Rate per person per night | Tarifa | En vigor desde | Base legal |
|---|---|---|---|
| Short-term rental (case e appartamenti per vacanze, locazioni brevi) | EUR 9.50/person/night all 2026 | 1 de enero de 2026 | Delibera G.C. n. 1418 del 13/11/2025; Delibera G.C. n. 144 del 12/2/2026 |
| Hotels (maximum) | hotel max EUR 10.00 (Jan-Mar), EUR 12.00 for 5-star from 1 Apr 2026 | 2026-01-01 / 2026-04-01 | Delibere G.C. 1418/2025 and 144/2026 |
| Short-term rental (previous standard rate) | EUR 6.30 pre-increase standard rate | until 2024 | Delibera G.C. 1350/2012 e s.m.i.; Delibera 1388/2024 (Jubilee 2025) |
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
- Short-term rentals in Milan charge EUR 9.50 per person per night for all of 2026, up from EUR 6.30.
- The increase rests on a one-year Olympic measure; nothing is confirmed about 2027, so expect a review, not an automatic return to the old rate.
- The EUR 9.50 rental rate is flat all year; only hotel maximums differ by period (EUR 10.00 Jan-Mar, EUR 12.00 for 5-star from 1 April).
- Under-18s are exempt, and the tax applies to the first 14 consecutive nights.
- Pay quarterly through SoggiorniAmo and file the annual declaration by 30 June via the Agenzia delle Entrate channel.
Milan's tourist tax story in 2026 is a story about volatility. The rate short-term rentals charge jumped to EUR 9.50 per person per night, up from EUR 6.30, and it's tied to a one-year measure built around the Winter Games. If you host in Milan, the rate itself is the thing to watch.
EUR 9.50 per night, all of 2026
For case e appartamenti per vacanze, B&B, locande, and locazioni brevi under D.L. 50/2017, Milan set the tourist tax at EUR 9.50 per person per night from 1 January 2026, under Delibera G.C. 1418 of 13 November 2025. When the Giunta redefined tariffs from 1 April 2026 (Delibera 144 of 12 February 2026), the short-term rental figure stayed at EUR 9.50. So for rentals, it's a flat EUR 9.50 across the whole year, with no mid-year change.
Hotels are different, and it's worth knowing the distinction because guests ask. In January through March 2026 the hotel maximum was EUR 10.00. From 1 April 2026, the redefined tariffs put 5-star hotels at EUR 12.00 and 4-star at EUR 10.00. That split by period applies to hotels; the rental rate didn't move.
Where EUR 9.50 comes from
The increase rests on the Olympic decree. Comuni within 30 km of Milano-Cortina 2026 venues were given the faculty to raise the tourist tax by up to EUR 5 more per night in 2026, with half the extra revenue going to the State (D.L. 29 October 2025, n. 156, art. 4, c. 6). The delibera itself is explicit that it sets tariffs "per l'anno 2026," which is the language of a rate defined for a single year.
How Milan got here
The EUR 9.50 rate didn't appear from nowhere. The standard rate for case e appartamenti per vacanze e locazioni brevi used to be EUR 6.30. Milan first pushed rates up for the 2025 Jubilee, then again for 2026 under the Olympic faculty. So in roughly two years the rental rate moved from EUR 6.30 to EUR 9.50. That trajectory is the reason to treat Milan's rate as a live number rather than a fixed one.
What's verified about 2027
Nothing. The measure is 2026-specific, and the delibera language points to a rate determined for the year. That doesn't mean it reverts to EUR 6.30 automatically, and it doesn't mean it holds at EUR 9.50. Hosts should plan for a review of the tariff before 2027 rather than assume either outcome. Treat any 2027 figure you see quoted as unconfirmed until the Comune di Milano publishes it.
Exemptions and the night cap
- Minors under 18 are exempt.
- The tax applies to the first 14 consecutive nights; from the 15th consecutive day the stay is exempt. If the run of nights breaks, the count restarts.
Apply the charge to the adult, non-exempt guest nights, and keep the guest registration records that back each exemption up.
A quick example
A family of four with two children aged 10 and 15 books 5 nights. The under-18 exemption covers both children, so you charge the two adults: 2 guests times 5 nights times EUR 9.50, which is EUR 95.00. Keep the ages on file to justify the exemption. If half those nights sold through a collecting platform and half direct, you still file one combined quarterly figure, so the per-booking record is what keeps the return honest.
Filing: quarterly, plus the annual declaration
Payment in Milan is quarterly. Q1 is due by 15 April, Q2 by 15 July, Q3 by 15 October, and Q4 by 15 January, with the quarterly riepilogo submitted through the SoggiorniAmo portal. Separately, the annual declaration is due by 30 June of the following year and goes exclusively through the Agenzia delle Entrate telematic channel (Fisconline or Entratel). Those are two different obligations on two different calendars.
Platform collection and the reconciliation gap
Airbnb began automatic tourist-tax collection across Italy on 15 February 2026, starting with over 1,200 comuni under the 2024 Budget Law amendment to D.L. 50/2017. For Milan bookings it handles, that's collection and remittance off your plate. But your occupancy tax reporting duty to the comune doesn't vanish, and any channel that isn't collecting (Booking.com, direct bookings) still runs through your own quarterly filing.
At EUR 9.50 a night, the reconciliation stakes are higher than in cheaper cities. A mixed-channel host has to line up nights where the platform already collected against nights where they collected themselves, then file one quarterly figure that matches the guest nights actually sold. Short-term rental compliance in Milan is mostly this ledger discipline, done four times a year.
The practical takeaway
Milan is the cluster's clearest example of a rate that moves. Build EUR 9.50 into your 2026 pricing and guest communication now, keep the quarterly and annual deadlines on your calendar, and revisit the rate before 2027. Confirm the current figure with the Comune di Milano; rates change by local decision, and this is a city where they just did. This is context, not tax advice.
