Taxes
Milan tourist tax 2026: rates for hotels, B&Bs and short lets, exemptions and deadlines
In short
Since 1 April 2026 Milan’s tourist tax (imposta di soggiorno) costs from €3 per person per night in a 1-star hotel to €12 in a 5-star, and €9.50 in B&Bs, affittacamere, holiday apartments and short lets (in 2025 short lets paid €6.30). Under-18s don’t pay. Short lets and holiday apartments pay for at most 14 consecutive nights; hotels and B&Bs charge it for the whole stay. Hosts pay every quarter, by 15 April, July, October and January, and file an annual return by 30 June. Rates checked on 12 November 2026.
In Milan, collect the tourist tax before guests arrive€9.99/unit a month until Dec 31How much is the tourist tax in Milan?
The Comune di Milano sets a rate per guest per night for each type of accommodation. Hotels pay by star rating; B&Bs, rooms to let, holiday apartments and private short lets all pay the same flat rate:
| Accommodation | € per person per night |
|---|---|
| Hotel, 1 star | 3.00 |
| Hotel, 2 stars | 4.00 |
| Hotel, 3 stars | 7.00 |
| Hotel, 4 stars | 10.00 |
| Hotel, 5 stars | 12.00 |
| Aparthotel (residenza turistico-alberghiera), 2 / 3 / 4 stars | 4.00 / 7.00 / 10.00 |
| Bed and breakfast, locanda | 9.50 |
| Rooms to let (affittacamere, foresterie lombarde) | 9.50 |
| Holiday homes and apartments (case e appartamenti per vacanze) and short lets under Decree-Law 50/2017 | 9.50 |
| Case per ferie | 7.00 |
| Youth hostels, campsites and other open-air accommodation | 3.00 |
Tourist tax calculator
Pick the city and the type of accommodation, then enter the stay. Rates come from each Comune’s official sources.
Exempt for age here: guests under 18.
Tourist tax for this stay
€57
€9.50 per person per night × 2 guests × 3 nights
- Rates since 1 April 2026 (resolution 144/2026). The 14-consecutive-night cap applies only to short lets and holiday homes: hotels and B&Bs charge the whole stay. Airbnb collects the tax on its own bookings.
- Booked on Airbnb? In several cities Airbnb collects and pays the tax itself, so check before charging the guest.
Source: Comune di Milano, checked on November 12, 2026. www1.finanze.gov.it
Maurice works this out on every booking and collects it by card during online check-in.
Estimate for information only. Exemptions, reductions and rates can change: the Comune’s regulation is what counts.
Work out what a stay costs with our tourist tax calculator. The rules that apply to every operator, hotels included, are in our guide to the tourist tax in Italian hotels.
Why Milan’s rates rose in 2026, and why 2027 may differ
The ordinary national ceiling for Milan is €5 per night. For 2026 the Comune used two increases that national law allows for 2026 only: up to €2 more per night (budget law 2026, Law 199/2025, para. 683, which extends the measure introduced for the 2025 Jubilee) and up to €5 more for comuni in Lombardy and Veneto within 30 km of the Milano-Cortina 2026 Olympic venues (Decree-Law 156/2025, art. 4, para. 6). A first 2026 table applied from 1 January (resolution 1418/2025); resolution 144/2026 redefined it from 1 April.
| Accommodation | 2025 | Since 1 April 2026 |
|---|---|---|
| Hotel, 1 star | 3.50 | 3.00 |
| Hotel, 2 stars | 4.90 | 4.00 |
| Hotel, 3 stars | 6.30 | 7.00 |
| Hotel, 4 stars | 7.00 | 10.00 |
| Hotel, 5 stars | 7.00 | 12.00 |
| B&B, affittacamere, holiday apartments, short lets | 6.30 | 9.50 |
| Case per ferie | 4.90 | 7.00 |
| Youth hostels and campsites | 3.50 | 3.00 |
How many nights are taxed in Milan?
Milan’s regolamento (the municipal by-law) treats short lets and other accommodation differently, and the difference matters for long stays:
- Short lets under Decree-Law 50/2017: the tax applies to at most 14 consecutive nights; from the 15th day of the stay nothing more is due. If the stay is interrupted, the count starts again.
- Holiday homes and apartments, residence and non-profit case per ferie: the same 14-consecutive-night cap.
- Hotels, aparthotels, B&Bs, affittacamere and the other accommodation: the tax applies to the whole stay, with no night cap.
| Booking | Calculation | Tourist tax |
|---|---|---|
| 2 adults and a 12-year-old, short let, 4 nights | 2 adults × 4 nights × €9.50; the minor is exempt | €76 |
| 1 adult, short let, 20 consecutive nights | 14 nights × €9.50 (cap) | €133 |
| 2 adults, 4-star hotel, 5 nights | 2 × 5 × €10 | €100 |
| 1 adult, B&B, 20 nights | 20 nights × €9.50 (no cap for B&Bs) | €190 |
Who pays, and who collects?
Guests who are not resident in Milan pay the tax. The operator collects it, pays it to the Comune and files the return: the owner who lets directly or the property manager who runs the flat, responsible to the Comune with the right to recover the tax from the guest. For short lets the regolamento also makes responsible whoever collects the rent or takes part in the payment, including letting agents and online platforms; non-resident platforms act through a tax representative in Italy.
For Airbnb bookings, Airbnb’s help page for Milan says that under an agreement with the municipality it collects the tax when the guest books and pays it to the Comune. When the rate rose to €9.50, Airbnb applied it to bookings made from 9 December 2025; for 2026 stays booked earlier, hosts had to collect the €3.20 difference per person per night themselves and pay it to the Comune. For direct bookings and other channels, check whether the channel collects the tax; if it doesn’t, you do. The national rules are in our guide to Italy’s tourist tax for short-term rentals.
If a guest in a hotel or other accommodation refuses to pay, the regolamento asks you to collect a written statement in the guest’s name, with the names and tax codes of the guests and the length of the stay, so the Comune can recover the tax.
Who is exempt in Milan?
Milan’s regolamento exempts, among others:
- minors under 18;
- relatives and companions of patients admitted to hospitals in the province of Milan, for the length of the stay in hospital, with a signed self-declaration;
- people who continue treatment in Milan-area health facilities after a hospital stay, and their companions;
- police and armed forces staying in Milan for duty;
- university students aged up to 26 enrolled at Milan’s universities;
- people with disabilities and their companions;
- volunteers coordinated by the Civil Protection in disasters and in major events identified by the Comune, and people housed by public authorities in emergencies;
- in youth hostels run for social, cultural and educational purposes, guests aged up to 30.
Most exemptions depend on a self-declaration (autocertificazione) from the guest: collect it before arrival and keep it, because without it the tax is due. For the first months of 2026 (23 January to 15 March) the Comune also exempted the Olympic family, under council resolution 2/2026.
Quarterly payments and the annual return
Under the regolamento you pay the tax within 15 days of the end of each calendar quarter, through pagoPA (Italy’s public payment system) or with an F24 form. Registration, quarterly summaries and payment notices run through the Comune’s online platform, which the Comune calls SoggiorniAmo; comune.milano.it couldn’t be opened from our checks on 12 November 2026, so follow the current steps on the Comune’s tourist-tax pages.
| Quarter | Payment due by |
|---|---|
| January – March | 15 April |
| April – June | 15 July |
| July – September | 15 October |
| October – December | 15 January of the following year |
By 30 June of the following year you file the annual tourist-tax return, online only, on the national form. The regolamento also requires you to inform guests about rates and exemptions, with the Comune’s information material displayed at the property and published on the website or platform where you advertise, and to give each guest a receipt in their name for the tax (for short lets, a separate receipt showing only the tax).
These duties come on top of those for every guest: sending their details to Alloggiati Web and the ISTAT data, which in Lombardy goes through Ross1000 (see our Ross1000 guide).
What are the penalties in Milan?
| Breach | Penalty |
|---|---|
| Tax not paid, paid late or paid in part | A percentage of the unpaid tax under art. 13 of Legislative Decree 471/1997, plus interest |
| Annual return missing or wrong | 100% to 200% of the tax due |
| Other breaches of the regolamento | €25 to €500 |
Collecting Milan’s tourist tax with Maurice
Maurice is an AI agent that looks after guests from booking confirmation to check-out. With Maurice’s tourist tax collection you set the rule once. For a short let in Milan that means:
- amount per guest per night (€9.50 since 1 April 2026);
- age exemption (under 18);
- maximum taxable nights (14);
- channel exceptions, so guests who booked on Airbnb aren’t charged twice.
The guest pays by card during online check-in, where they also upload their ID for Alloggiati Web; if they pay in cash on arrival, you mark it as paid. Maurice also sends the ISTAT data to Ross1000 automatically, so you have everything ready for the quarterly payment and the annual return.
Frequently asked questions
How much is the tourist tax in Milan for a short-let apartment?
Since 1 April 2026, €9.50 per person per night for short lets and holiday apartments, for at most 14 consecutive nights (Giunta resolution 144/2026, checked on 12 November 2026). In 2025 it was €6.30. The 2026 rates rely on increases allowed for 2026 only, so check the Comune’s table before setting 2027 prices.
Do children pay the tourist tax in Milan?
No. In Milan all minors under 18 are exempt. Also exempt, among others, are companions of hospital patients, police and armed forces on duty, university students up to 26 enrolled in Milan, and people with disabilities and their companions. Most exemptions need a self-declaration.
After how many nights does the tax stop in Milan?
For short lets, holiday apartments, residence and non-profit case per ferie, after 14 consecutive nights: from the 15th day nothing more is due, so a 20-night short let pays 14 nights, €133. Hotels and B&Bs charge the tax for the whole stay.
If a guest books on Airbnb, do I collect Milan’s tourist tax?
No. Airbnb’s help page for Milan says Airbnb collects the tax at booking and pays it to the Comune under an agreement with the municipality. For direct bookings and other channels, check whether the channel collects it; if not, you do.
When is Milan’s tourist tax paid to the Comune?
Every quarter, within 15 days of its end: 15 April, 15 July, 15 October and 15 January, through pagoPA or F24. The annual return is due by 30 June of the following year.
How does Maurice help with Milan’s tourist tax?
Maurice calculates the tax with the rule you set (for a short let, €9.50 per guest per night, under-18s exempt, 14-night cap, Airbnb bookings excluded) and collects it by card during online check-in. It also sends guest details to Alloggiati Web and the ISTAT data to Ross1000.
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
- Comune di Milano — Giunta resolution 144/2026, tourist-tax rates from 1 April 2026 (MEF federalismo fiscale portal)
- Comune di Milano — Giunta resolution 1388/2024, tourist-tax rates for 2025 (MEF federalismo fiscale portal)
- Comune di Milano — Regolamento dell’imposta di soggiorno, consolidated text (MEF federalismo fiscale portal)
- Comune di Milano — Council resolution 77/2021 amending the regolamento (MEF federalismo fiscale portal)
- Airbnb Help Centre — Milan, Italy (local rules and tourist tax)
- Ministry of Economy and Finance (Dipartimento Finanze) — Imposta di soggiorno: disciplina del tributo
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.
