Key point
Tourist tax — imposta di soggiorno, or contributo di soggiorno in Rome — is a municipal tax normally charged to guests staying in accommodation located in a municipality that has introduced it.
The host may have to register on a municipal portal, collect the tax, submit periodic reports and transfer the amounts collected. A separate national annual declaration must generally be filed electronically by 30 June of the following year.
1. What is tourist tax?
Italian law allows qualifying municipalities to introduce a tax on overnight stays. The proceeds are intended to support tourism, local services, cultural heritage and related municipal activities.
The tax is local rather than uniform nationwide. The municipal regulation determines the rate, maximum number of taxable nights, exemptions, reporting deadlines, payment method and required records.
There is no single national rate
The amount payable in Florence, Rome, Milan or a smaller tourist municipality may be different. Always use the regulation and tariff currently published by the municipality where the property is located.
2. Where does tourist tax apply?
The tax applies only where the municipality has formally introduced it. It may cover hotels, non-hotel accommodation, holiday homes and properties offered for tourist or short-term rental.
Before accepting bookings, check:
- whether the municipality applies tourist tax;
- whether tourist and short-term rentals are included;
- the rate applicable to the property category;
- the number of taxable nights;
- the applicable exemptions and reductions;
- the local portal and payment schedule.
3. Who pays and who is responsible?
The guest is normally the person liable for the tax. The accommodation operator or short-term rental host collects it and is responsible for the related payment, declaration and reporting obligations.
Italian legislation treats the manager of the accommodation as responsible for paying the tourist tax, with a right of recourse against the guest. Intermediaries that collect or intervene in payment may also have obligations under national law and the applicable municipal rules.
The host's responsibility is not limited to money received
Failure to collect the tax from a taxable guest may not release the host from the amount due to the municipality. The local regulation and the role of any booking platform must be checked carefully.
4. Registering with the municipality
Many municipalities require the property or operator to be registered on a dedicated tourist-tax portal. This is separate from the CIN, Alloggiati Web and regional statistics.
Find the municipal tourist-tax page
Use the official website of the municipality where the property is located.
Check the local regulation
Identify rates, exemptions, deadlines, platform rules and required documentation.
Register the property or operator
Provide the local registration code, CIN, tax code and property details where requested.
Activate access to the portal
Italian digital identity, delegated access or another local authentication process may be required.
Set up collection procedures
Inform guests of the amount, method of collection and documentary requirements for exemptions.
5. Rates, taxable nights and exemptions
Tourist tax is commonly calculated per guest and per night, subject to a municipal maximum number of taxable nights. Some municipalities use a flat amount, different bands or special rules.
Typical exemptions
Depending on the municipal regulation, exemptions may include:
- children below a specified age;
- patients receiving medical treatment and accompanying persons;
- people with disabilities and carers;
- residents of the municipality;
- members of the police, armed forces or emergency services on duty;
- other categories specifically listed by the municipality.
Keep evidence of exemptions
A verbal statement from the guest may not be sufficient. Use the municipal form or collect the declaration and supporting documents required by the local regulation.
6. Collecting tourist tax from guests
The tax should be clearly distinguished from the rent and other accommodation charges. Inform the guest before arrival or during booking whenever possible.
- Apply the correct rate for the property and period.
- Count only taxable guests and nights.
- Record exemptions and refusals to pay.
- Issue the receipt or evidence required by the municipality.
- Reconcile cash, card and platform collections with the booking register.
Where a booking platform collects the tax, verify exactly which stays and amounts it covers. The host may still have to report the stay to the municipality even when no direct payment is due.
7. Quarterly reports and payments
Many municipalities use quarterly reporting and payment, but this is not a single national timetable. The local regulation establishes the actual frequency and due date.
| Typical quarter | Period covered | Common reporting approach |
|---|---|---|
| First quarter | 1 January–31 March | Report and pay in April, by the municipal deadline |
| Second quarter | 1 April–30 June | Report and pay in July, by the municipal deadline |
| Third quarter | 1 July–30 September | Report and pay in October, by the municipal deadline |
| Fourth quarter | 1 October–31 December | Report and pay in January of the following year, by the municipal deadline |
Rome, for example, ordinarily requires the communication and payment by the sixteenth day following the end of each calendar quarter. Other municipalities may use monthly, quarterly or different deadlines.
Zero returns may still be required
Some municipalities require a periodic communication even when there were no guests, no taxable overnight stays or no tax collected. Check whether a nil return must be submitted.
Quarterly reconciliation checklist
- total arrivals and overnight stays;
- taxable guests and taxable nights;
- exempt guests and supporting declarations;
- amount collected directly;
- amount collected by intermediaries or platforms;
- refusals, cancellations and corrections;
- amount to be paid to the municipality.
8. Annual declaration due by 30 June
In addition to local periodic reports, the accommodation manager must generally submit the national tourist-tax declaration electronically by 30 June of the year following the tax year.
Example
The declaration for tourist tax relating to the 2026 calendar year is due by 30 June 2027, unless legislation changes the deadline.
The declaration uses the model approved by the Ministry of Economy and Finance and is transmitted through the Italian Revenue Agency's electronic services, directly or through an authorised intermediary.
Information needed
- municipality and property or accommodation details;
- tax year concerned;
- quarterly or periodic amounts and relevant data;
- amounts collected and paid;
- exemptions, adjustments and other information required by the official model;
- details for each property or establishment, where applicable.
Local annual reports may be separate
A municipal annual communication does not automatically replace the national declaration, and the national declaration does not replace periodic municipal reports or payments.
9. Airbnb, Booking.com and other platforms
A platform may collect tourist tax automatically in some municipalities under a specific agreement. Coverage is not necessarily identical for every municipality, property category, guest or exemption.
The host should verify:
- whether the platform collects the tax for that municipality;
- the rate and nights used by the platform;
- whether the platform also pays the municipality;
- whether the host must still submit a zero or informational return;
- how platform amounts must be shown in the annual declaration;
- how exemptions and bookings made elsewhere are managed.
Do not assume that “collected by platform” means “nothing to file”
Municipal reporting and the annual declaration may remain due even when the intermediary has collected or paid the tax.
10. Records and internal controls
Maintain a clear audit trail connecting each booking to the tax calculated, collected, exempted, reported and paid.
- booking dates and guest details;
- arrival and departure dates;
- number of taxable and exempt guests;
- rate applied and maximum taxable nights;
- exemption declarations;
- receipts issued to guests;
- platform statements;
- periodic reports and payment receipts;
- copy and receipt of the annual declaration.
Retention periods and document formats should follow the municipal regulation and general tax rules. Guest data must also be processed in accordance with privacy law.
11. Late payment, omissions and penalties
Failure to collect, report, pay or declare tourist tax may lead to recovery of the tax, interest and administrative penalties. False declarations or misappropriation of collected amounts may create more serious consequences.
Some municipalities allow late correction or ravvedimento operoso, subject to local rules and the timing of the correction. The operator should act promptly and obtain professional advice where amounts or declarations are incorrect.
Do not wait for a municipal notice
Where a deadline has been missed, determine immediately which report, payment, interest and reduced penalty are required. Corrective procedures vary by municipality.
12. Frequently asked questions
Is tourist tax charged everywhere in Italy?
No. It applies only in municipalities that have introduced it, under the conditions established by the local regulation.
Are quarterly payments always required?
No. Quarterly payment is common but not universal. The municipality decides the reporting frequency, due date and payment method.
When is the annual declaration due?
It must generally be transmitted electronically by 30 June of the year following the year concerned.
Must I file the annual declaration if the platform collected the tax?
Do not assume an exemption. The platform's role, the municipal rules and the official declaration instructions must be checked for the specific case.
Must I submit a report if there were no bookings?
Some municipalities require a nil periodic return. Check the local portal and regulation.
Does a child pay tourist tax?
It depends on the age threshold and exemptions established by the municipality.
Is tourist tax included in the rental price?
It is usually shown and collected separately, unless the applicable municipal and platform procedure provides otherwise.
Can an accountant submit the annual declaration?
Yes, the declaration may be transmitted through an authorised intermediary using the Revenue Agency's electronic services.
Is the annual declaration sent to the municipality?
The national declaration is transmitted electronically through the Revenue Agency's services. Municipal periodic reports remain separate.
13. Official sources
Rates, exemptions, portals and periodic deadlines must be checked on the website of the relevant municipality. The national declaration model and instructions are published by the Ministry of Economy and Finance.
Need help with tourist-tax compliance?
Studio Polli assists Italian and foreign owners with municipal registration, periodic reconciliations, annual declarations and short-term rental compliance.