Taxes
Italy’s tourist tax on short-term rentals: who pays, who remits and what to file (2026)
In short
Italy’s tourist tax — the imposta di soggiorno — is set by each Comune and paid by guests per person, per night. But as the host you’re legally responsible for paying it: you collect it, pass it to the Comune by its deadlines and file an annual declaration by 30 June of the following year. If a guest doesn’t pay, you still owe it. Rates, exemptions and payment schedules depend entirely on your Comune.
What is Italy’s tourist tax?
The imposta di soggiorno is a local tax that a Comune (municipality) may charge on people staying overnight in accommodation in its territory, under article 4 of Legislative Decree 23/2011. Not every Comune applies it, but many tourist destinations do. Rome uses a slightly different name, contributo di soggiorno, under its own law.
Each Comune decides in its own regolamento (municipal by-law) whether to apply the tax, the rates, the exemptions and how and when hosts pay it in. That’s why there’s no single national rate: a studio in a small village and a flat in a big city can face completely different rules. The tax applies to short-term rentals just as it does to hotels.
Who pays the tourist tax, and who is responsible for it?
Two different roles, and the difference matters:
- The guest pays. Guests are the taxpayers: the tax is calculated on their nights.
- The host is responsible for payment. Since 2020 (art. 180 of Decree-Law 34/2020) the person running the accommodation is the responsabile del pagamento — liable to pay the Comune, with a right to recover the amount from guests.
In practice: if a guest refuses to pay, you still owe the tax to the Comune. As Venice’s tax office put it when the rule changed, a guest’s refusal is no longer relevant. That’s the single best reason to collect the tax before or at check-in rather than hoping to be paid in cash at departure. Many regolamenti — Venice’s, for example — also require you to tell guests about the tax and give them a receipt.
How much is the tourist tax in Italy?
The national law sets the ceilings; your Comune sets the actual amount, which can differ between types of accommodation.
| Where | Maximum per person per night | Legal basis |
|---|---|---|
| General ceiling | €5 | Art. 4 D.Lgs. 23/2011 |
| Provincial capitals where tourist presences are at least 20 times the resident population | Up to €10 | Art. 4 D.Lgs. 23/2011, as amended |
| Rome (contributo di soggiorno) | Up to €10 | Art. 14 DL 78/2010 |
| Temporary increase allowed in 2025 and 2026 (conditions apply) | Up to €2 on top | Law 213/2023 para. 492, extended to 2026 by Law 199/2025 para. 683 |
Comuni also decide the exemptions and caps — for example exemptions by age, or a maximum number of consecutive taxable nights. Venice’s 2021 rules, for instance, taxed stays up to five consecutive nights. Always check the current regolamento on your Comune’s website before you set your rate.
| Booking | Rule applied | Tourist tax due |
|---|---|---|
| 2 adults + 1 child aged 8, 4 nights | €3 per adult per night; under-10s exempt | 2 × 4 × €3 = €24 |
| 1 adult, 7 nights | €3 per night; maximum 5 taxable nights | 5 × €3 = €15 |
Do Airbnb or Booking.com collect it for you?
Sometimes. Under art. 4, para. 5-ter of Decree-Law 50/2017, an intermediary or platform that collects the rent or intervenes in the payment is also responsible for the tourist tax and the related filings. Depending on the Comune and the platform, the tax on bookings made through a platform may be collected by the platform itself; otherwise the job stays with you. Check two things: your Comune’s website and your listing’s tax settings.
What do you have to pay and file, and when?
| Obligation | When | Who sets the rules |
|---|---|---|
| Register with the Comune’s tourist-tax system, where required | As your Comune specifies | Your Comune |
| Inform guests, collect the tax and give a receipt | Every stay | Your Comune’s regolamento |
| Report nights and pay the tax to the Comune | Periodically — e.g. Venice: quarterly, within 15 days of the quarter’s end (2021 rules) | Your Comune’s regolamento |
| Annual tourist-tax declaration | By 30 June of the following year, online | National law (art. 4 para. 1-ter D.Lgs. 23/2011); form approved by DM 29 April 2022 |
The annual declaration uses an official national form and must be filed electronically; many hosts ask their commercialista (Italian chartered accountant) to file it. It’s separate from your income tax, which is covered in our guide to the cedolare secca. If you live abroad, our checklist for managing a rental in Italy remotely shows how owners split these tasks with local help.
What are the penalties?
| Violation | Penalty |
|---|---|
| Annual declaration not filed, or filed with wrong figures | 100% to 200% of the tax due |
| Tax not paid, paid late or paid in part | Administrative penalty under art. 13 of D.Lgs. 471/1997, plus interest |
| Breaking other rules in the municipal regolamento | Fines set by each Comune (Venice’s 2021 rules: €25–500 for missing quarterly reports) |
Late payments can usually be regularised with reduced penalties (ravvedimento operoso) as long as the Comune hasn’t already started a check. And since the tax is tied to the nights you host, keep your guest records consistent: the nights you report to the Comune should match your bookings and the guests you registered on Alloggiati Web.
How do you collect the tourist tax without chasing guests?
The cleanest approach is to make the tax part of check-in. With Maurice’s tourist tax collection:
- 1You set your Comune’s rule once: amount per guest per night, age exemption, maximum taxable nights, and channel exceptions where a platform already collects it.
- 2Maurice calculates the amount for each booking from the guests entered during online check-in.
- 3The guest pays by card as one of the check-in steps — a secure card payment, paid straight to you. If someone pays cash on site, you mark it as paid.
- 4Access instructions are only released once every check-in step, payments included, is complete.
Maurice takes care of the part hosts find hardest — getting the money from every guest, every time — so you have everything ready when you pay the Comune and file your declarations.
Frequently asked questions
Do guests or hosts pay Italy’s tourist tax?
Guests pay it, but hosts are legally responsible for it. Since 2020 the person running the accommodation must pay the Comune and can recover the amount from guests. If a guest refuses or forgets, the host still owes the tax, so it makes sense to collect it before or at check-in.
Is the tourist tax included in the Airbnb price?
It depends on the Comune and the platform. In some places the platform collects it on the host’s behalf; elsewhere the host collects it separately. Check your Comune’s website and your listing’s tax settings, and tell guests clearly in the listing and the booking messages whether they’ll be asked to pay it.
When is the annual tourist tax declaration due?
By 30 June of the year after the stays, filed electronically on the official form approved by the Ministry of Economy and Finance in 2022. It’s separate from the periodic reports and payments your Comune requires during the year, and from your income tax return.
Are children exempt from the tourist tax?
Often, but not everywhere and not at the same age. Each Comune sets its own exemptions in its regolamento, and age thresholds differ from place to place. Read your Comune’s current rules and set the same exemption in your check-in tool.
Can Maurice handle exemptions and bookings where the platform collects the tax?
Yes. You set your Comune’s rule once — amount per guest per night, age exemption, maximum taxable nights and channel exceptions where a platform already collects the tax — and Maurice calculates the right amount for each booking. Guests pay by card during online check-in, or you mark a cash payment as paid.
This article is general information, not legal or tax advice. Rules change and local regulations vary: check with your accountant or a professional before acting.
Sources
Matteo Anzidei · Founder of Maurice Assistant
Matteo Anzidei founded Maurice Assistant in Milan to take repetitive work off hosts and property managers: guest messages, check-in, documents, Alloggiati Web and payments. He writes practical guides on short-term rental rules and automation.