Rome tourist tax 2026: rates for hotels, B&Bs and short lets, exemptions and deadlines

How much is the tourist tax in Rome?

Roma Capitale, the City of Rome, charges a fixed amount per guest per night that depends on the type of accommodation. Hotels pay by star rating; B&Bs, holiday apartments and private short lets mostly pay €6. These are the official rates:

The tax is charged per guest, on top of the price of the stay, and the property collects it. 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.

Short lets and holiday apartments: which rate applies?

If you let a flat in Rome, your rate depends on how the property is registered, not on what you call it in the listing:

• Locazione breve (short let): a home let by a private individual, not as a business, for up to 30 days, under Decree-Law 50/2017. Rate: €6.
• Alloggio per uso turistico: a tourist let registered under the Lazio region’s accommodation rules. Rate: €6.
• Casa o appartamento per vacanze: holiday homes run under the regional rules, in two categories. Rate: €6 (category 1) or €5 (category 2).
• Affittacamere / guest house and B&B: rooms let in a building or in the owner’s home. Rates from €5 to €7.

If you’re not sure which category you fall into, check your registration with Roma Capitale and the Lazio region, and the national code on your listing: our guide to the CIN code for short-term rentals explains how the codes fit together.

How the 10-night cap and the under-10 exemption work

The cap counts consecutive nights in the same property within the calendar year: from the 11th night of a single stay, nothing more is due (from the 6th at campsites). There is a second rule for long stays: people in Rome for an accredited university or training course, or for documented work, pay for at most 10 nights in the whole calendar year, even if the nights aren’t consecutive.

Mind the ages: the exemption ends on the child’s 10th birthday, so a 10-year-old pays the full rate. Other cities draw the line elsewhere: Milan exempts all under-18s and Florence children under 12. Set the rule city by city, as explained in our guides to the Milan tourist tax and the Florence tourist tax.

Who pays, and who answers to the Comune?

Under Rome’s regolamento (the municipal by-law, approved by Assemblea Capitolina resolution 34/2024), the tax is paid by anyone who stays overnight in Rome and is not resident in the city. The guest pays it to the responsabile del contributo, the person legally responsible for it, who is:

• the operator of the hotel, B&B or rental, including a property manager;
• anyone who collects the rent or takes part in the payment of a short let, including letting agents and the online platforms that put hosts and guests in touch.

The responsible party can recover the tax from the guest but answers for it to the Comune: the quarterly payment must include amounts that were due but not paid by guests. Roma Capitale may sign agreements with platforms and agents to collect the tax for you; if a platform does, check in your listing’s tax settings which bookings it covers and don’t charge those guests twice. The national rules behind all this are in our guide to Italy’s tourist tax for short-term rentals.

Who is exempt from Rome’s tourist tax?

Article 5 of the regolamento exempts:

• children until their 10th birthday;
• guests staying in youth hostels (ostelli della gioventù), and stays in the Polline–Martignano enclave outside the city;
• people who need medical care, one companion per hospital in-patient, and parents accompanying a child under 18 who needs care, with a signed self-declaration;
• coach drivers, and one tour leader per 25 participants, travelling with groups organised by travel agencies;
• the Polizia di Stato and armed forces staying for public-order duties, with documents from their unit;
• staff who work at the property;
• people with a severe disability certified under art. 3(3) of Law 104/1992 (or the equivalent rules of their own country) and their family caregiver, with a self-declaration;
• people housed by the Civil Protection or by public authorities after emergencies, disasters or for humanitarian reasons, and volunteers working in those emergencies.

Most exemptions depend on a dichiarazione sostitutiva, a self-declaration signed by the guest, or on a document from an employer or hospital. Collect it before or at check-in and keep it: without it, the tax is due.

What Rome expects from hosts

Articles 7 and 9 of the regolamento list the host’s duties towards guests and the Comune:

• inform guests in several languages about the tax, the amount and the exemptions, including on your website;
• display the information at the property;
• collect the documents that support an exemption;
• if a guest refuses to pay, take their details, ask them to sign a statement saying so and report it to Roma Capitale, even if they refuse to sign;
• give each guest a numbered receipt in their name (quietanza);
• keep for five years receipts, invoices and exemption declarations.

GECOS: reporting and paying the tax in Rome

Rome runs the tax through GECOS (Gestione delle strutture ricettive e invio delle comunicazioni obbligatorie trimestrali), the platform the Comune’s revenue office provides to operators. You reach it from the Area Riservata (personal area) of comune.roma.it.

1. 01

   Register your property on GECOS

   Each property you manage is set up on the platform, where you also send every report.

2. 02

   Send the quarterly report

   By the 16th day after the end of each quarter, even if you had no guests: number of guests and nights, exempt guests included, and the amount due.

3. 03

   Pay the tax

   By the same deadline, through PagoPA, Italy’s public payment system, as the Comune’s notices indicate; the regolamento also allows payment with an F24 form.

By 30 June of the following year you also file the annual tourist-tax return on the national form approved by the Ministry of Economy and Finance on 29 April 2022, online only; a CAF (tax assistance centre) or your commercialista (accountant) can file it for you. The Comune publishes any extensions on its contributo di soggiorno page: in 2025, for example, the July deadline moved to 23 July. Check the page before each deadline.

One detail worth knowing if you take card payments: the regolamento (art. 13-bis) provides a flat contribution, the contributo forfettario, towards the bank fees operators pay to collect the tax electronically. Operators apply each year through GECOS; for 2024 the window ran from 28 August to 26 September 2025.

What are the penalties in Rome?

Late payments can usually be regularised with reduced penalties (ravvedimento operoso) as long as the Comune hasn’t started a check. Keep the numbers consistent: the nights you report on GECOS should match your bookings and the guests you registered on Alloggiati Web.

Collecting Rome’s tourist tax with Maurice

Maurice is an AI agent for hosts, property managers, B&Bs and small hotels that looks after guests from booking confirmation to check-out. For the tourist tax, you set the rule once: amount per guest per night, age exemption, maximum taxable nights and exceptions for channels that already collect it. Maurice then works out the amount for each booking and asks the guest to pay by card during online check-in, where they also upload their ID; if someone pays in cash on arrival, you mark it as paid.

In the same flow Maurice sends guest details to Alloggiati Web, sends the ISTAT data to Lazio’s regional portal (see Ross1000 and ISTAT reporting) and answers guests’ questions about the tax 24/7 in their language. When the GECOS deadline comes, you know exactly what you collected. Pricing is €9.99 per property per month, VAT excluded, as a launch offer until 31 December 2026: see pricing.