Florence tourist tax 2026: rates for hotels, B&Bs and short lets, exemptions and how to pay

How much is the tourist tax in Florence?

The Comune di Firenze sets a rate per guest per night for each type of accommodation. Hotels pay by star rating; tourist lets, B&Bs and the other accommodation with the features of a private home pay a flat €6:

With resolution 535 of 10 December 2024 the Comune raised by 50 cents (from €5.50 to €6) the rates for tourist lets and non-hotel accommodation with the features of a private home, and left hotel, hostel, campsite and agriturismo rates unchanged. Work out what a stay costs with our tourist tax calculator; the rules that apply to every operator are in our guide to the tourist tax in Italian hotels.

The 7-night cap and the rule for work stays

The tax applies to at most 7 consecutive nights: from the 8th night of a stay, nothing more is due. People who stay in Florence for long periods for documented work, even with breaks, pay for at most 7 nights in the calendar year, with a self-declaration.

A child who has turned 12 pays like an adult. Rome stops the exemption at 10 and caps stays at 10 nights; Venice caps them at 5. See our guides to the Rome tourist tax and the Venice tourist tax, and set the rule city by city.

Who is exempt in Florence, and who pays half?

The tax is paid by guests who are not resident in Florence. Article 5 of the regolamento in force from 1 November 2026 exempts:

• children until their 12th birthday;
• up to two companions per patient treated in a local hospital, day hospital included, and day-hospital patients themselves;
• students enrolled at the Università degli Studi di Firenze, with proof of enrolment for the current academic year;
• police, armed forces, fire brigade and civil protection staff staying for duty, for the length of the duty;
• people with a severe disability certified under art. 3(3) of Law 104/1992 (or the equivalent rules of their own country), and one companion;
• staff of the property staying there for work, inmates of Sollicciano prison on short leave, and people and volunteers housed for assistance or emergencies ordered by public authorities.

Half rate, on request, for middle- and high-school groups on educational trips and for sportspeople under 16 in tournaments organised with the Comune, with a statement from the head teacher or the sports federation. For most exemptions the guest gives you a dichiarazione sostitutiva (self-declaration); keep it with your records.

Who collects the tax: you or Airbnb?

The operator of the accommodation is responsible for the tax, with the right to recover it from the guest. For short lets the law also makes responsible anyone who collects the rent or takes part in the payment, and Florence’s regolamento lets online platforms pay the tax under collect and remit agreements with the Comune. Under those agreements the tax is charged when the guest books, at the rate in force on the booking date.

Airbnb has collected the tax directly from guests booking in Florence since 1 January 2018, according to its help page for the city. The booking-date rule matters when rates change: when the rate rose on 1 February 2025, the Comune told hosts that for Airbnb bookings made before that date for nights after it, the host had to ask the guest for the difference (from €5.50 to €6.00) and pay it to the Comune.

Airbnb stays still appear in your monthly report: the Comune’s form for tourist lets has one section for the guests, nights and tax declared by Airbnb and another for the bookings you manage directly. For direct bookings and for channels that don’t collect the tax, collecting it is your job. The national framework is in our guide to Italy’s tourist tax for short-term rentals.

Monthly reports and payments in Florence

When you start, you request credentials and register the property on the Comune’s portale dell’imposta di soggiorno (the IDS portal). Then, within 15 days of the end of every month:

• you send the comunicazione mensile (monthly report) online: guests, nights, exempt guests, tax due and payment details, even if you had no guests;
• you pay the tax through PagoPA (post office, bank, authorised shops, home banking or the Comune’s online services) or with an F24 form, which lets you offset tax credits.

If you manage several properties, you pay, report and file separately for each one. By 30 June of the following year you also file the national annual tourist-tax return, online only. The regolamento also asks you to inform guests with signs about the rate, exemptions and reductions, including on every website and platform where you advertise, to give a receipt for the tax paid, and to keep for five years the records of stays, receipts and exemption declarations.

Registering a new short let in Florence

Florence has tightened the rules for new tourist lets, and the tourist-tax portal is where registration is completed. The Comune’s tourist-tax page, checked on 12 November 2026, says:

• Since 31 May 2025 a municipal regolamento on short tourist lets applies: to complete registration you give the number and date of your authorisation (and, for lets run as a business, the regional code, the CIR, from the Città Metropolitana); a room or part of the home where the owner lives doesn’t need the prior authorisation, but you must declare it.
• Since 26 June 2026 (Tuscan regional law 9/2026), for a short let in a home where the landlord is resident, starts, changes, suspensions and closures must first be filed online with the SUAP (the Comune’s business desk) as a CIA (comunicazione di inizio attività) through the regional STAR portal; only then can you complete the steps on the tourist-tax portal.
• Since 30 July 2024 a planning change bars new short lets in the UNESCO historic core (zone A) for flats that weren’t already registered on the tourist-tax portal, including those registered and later closed.

These rules sit on top of the national ones (CIN code, safety equipment, guest registration). Our overview of Italy’s short-term rental law puts them in context.

What are the penalties in Florence?

For a property that was never registered, the bill grows fast: if the Comune doesn’t know when you started, it treats the monthly report as missing for all 12 months before the check and, without reliable records, can estimate the tax from your number of beds and the average occupancy of accommodation in the city.

Collecting Florence’s tourist tax with Maurice

Maurice is an AI agent that looks after guests from booking confirmation to check-out. In Maurice you set Florence’s rule once: €6 per guest per night, under-12s exempt, a 7-night cap and an exception for Airbnb bookings. For every other channel Maurice calculates the amount and the guest pays by card during online check-in; if someone pays in cash, you mark it as paid. At each monthly deadline you know exactly what you collected.

From the same check-in data Maurice sends guest details to Alloggiati Web and answers guests 24/7 in their language, including questions about the tax. Pricing is €9.99 per property per month, VAT excluded, as a launch offer until 31 December 2026; the free trial is set up with our team.