Italian tourist tax what is it and how much?

From North to South, there are several cities that will ask for your contribution during your hotel/self-catering/B&B stay on their territory. Introduced with the Tax Federalism Act of 2011, the tourist tax is the tax set directly by the Municipality of reference, which decides the amount and the methods of application.

 

For example, there are cities where this applies only to some categories of hotels, while in others only for high season periods. There is no obligation to apply; each city is free to decide whether to make its tourists pay a contribution.

 

In 2019 there will be over 800 municipalities where this tax will be due; below is a guide with all the relevant information, including the table with the amounts of the tourist tax updated to the new year.

 

The tourist tax is a tax that must be paid per person for each night of your stay. A contribution that tourists pay directly to the accommodation used during their holiday. This tax has variable costs depending on the municipality and is collected by hotels, bed and breakfasts, hostels and campsites. Even for Airbnb customers, the fee is now mandatory when renting a room or an apartment.

 

To date, the tourist tax depends on various factors such as the number of stars and nights spent in the hotel. Generally, the amount of tourist tax ranges from €1 to €5 per day per person.

 

Each Municipality can decide independently not only the rate that the tourist has to pay per day but also for how many days it applies. For example, in large cities, it ranges from €3 to €7 in Rome and from €2 to €5 in Milan, while Florence has decided for €5 a day per person down to €1 if you sleep in a farmhouse or bed-and-breakfast.

 

The fee can be paid in cash or by card, at the end of the stay, directly to the tourist facility manager, who must issue a nominative payment receipt (keeping the copy as normal), or enter the relative amount on the invoice showing it as “VAT free charge”.

 

The tourist tax is applicable also to those who have paid their holiday through their tour operator or travel agent in their own country.

 

They are normally exempt from paying the tourist tax:

 

the residents;
children up to 10 or 14 years;
the disabled;
carers of disabled people or those in serious health conditions;
patients and carers admitted to health facilities;

Where do I pay the tourist tax?

 

In 2011, there were only 13 Municipalities claiming the tourist tax from tourists. Over the years, more and more mayors have taken advantage of this tool, also because it is one of the few taxes that does not impact directly on the citizens’ pockets, so much so that in 2019 there will be 840 municipalities that will apply this tax, for tax revenues amounting to around 460 million euros.

 

In cities, such as in Matera, the tourist tax rates have doubled: €2 for two and three-star hotels and €4 for 4-to-5-star hotels.

 

But in which cities do you pay the most? Looking at the ranking of Italian cities with the highest tourism tax, we find Rome in the first position, followed by Venice, Florence and Milan.

 

In the Italian capital, a family comprising a father, a mother and a child over the age of 10, staying in a 3-star hotel for 3 days spends €24, €17.50 in Venice, €14 in Florence, €12 in Milan and Viareggio, €8 in Bologna and €6 in Naples.

 

In Sicily, the most expensive tourism tax is in Palermo, with a tax of 0.50 cents per night per person in a 1-star hotel and up to €3 a night in the most luxurious facilities.

 

To give you a more precise idea, here is a table showing the tax amounts (we have selected only a part of the Municipalities where it applies):

Location             €    5-star      4-star       3-star

AGRIGENTO           3,00         3.00         2.00
ALBEROBELLO      1.00         1.00         0.80
BOLOGNA                5.00        5.00         5.00
CAPRI                        1.50         1.50         1.50
CATANIA                  2.50        1.50          1.50
CEFALU′                   1.00        1.00         1.00
ISCHIA                      4.00        3.00        2.00
LAKE COMO            2.50        2.50         2.50
LAKE MAGGIORE  2.50        1.50         1.00
LAKE GARDA          2.00        1.00         1.00
LECCE                       3.00        2.00        2.00
MILANO                   5.00        4.00        3.00
MATERA                  4.00        4.00         2.00
NAPOLI                    4.50         3.50        2.50
OTRANTO                2.00        2.00        1.50
OSTUNI                    2.00        2.00        1.50
RAVELLO                4.00        3.00         2.00
ROMA                       7.00        6.00        4.00
SORRENTO            4.00        3.00         1.50
TORINO                   5.00        3.70         2.80

4 Comments

  • John dent says:

    What is the tourist tax for Minori in June 2021

    • Antonio says:

      Hi John

      This is for Minori on the Amalfi Coast

      Rates
      The tourist tax is determined per person and per night and is graduated and commensurate with reference to the type of all accommodation facilities. For these structures, the measure is defined in relation to their classification, as laid down by regional legislation on tourism and agritourism activities, which takes into account the characteristics and services offered by them, as well as the consequent economic value / price of the stay.

      How much you pay
      The daily tax is applied for the first 5 consecutive days of overnight stay, even if carried out in different accommodation facilities.

      The tax is applied in the following periods:
      from 01/01 to 09/01
      from 01/04 to 05/11
      from 22/12 to 31/12

      The tax is applied as follows:

      – Tax of € 3.00;
      4 and 5 star hotels
      4 and 5 star diffused hotels
      5 star guesthouses

      – Tax of € 2.00:
      3, 2 and 1 star hotels
      3, 2 and 1 star diffused hotels
      3, 2 and 1 star pensions

      – Tax of € 1.00
      Bed & Breakfast
      Farmhouses
      Holiday homes and apartments
      Tourist residences and accommodation facilities – residences
      Vacation homes
      Exercises of landlords
      Furnished housing units for tourist use
      Any other non-hotel accommodation managed by real estate brokerage agencies and the like as well as any type of structure similar to the previous ones.

      When you pay
      The subjects who stay overnight in the accommodation facilities of the Municipality of Minori (taxable persons) at the end of each stay, pay the tax to the manager of the accommodation that hosted them. The latter provides for the collection of the tax (issuing a receipt to the customers) and the subsequent payment to the Municipality.

      Exemptions
      Persons who are under the age of ten at the start date of the stay are exempt from paying the tax.
      They are also exempt:
      a) people with disabilities;
      b) volunteers who provide their service at events organized by the municipal administration, or on the occasion of environmental emergencies;
      c) bus drivers and tour leaders who provide assistance to organized groups, to the extent of one driver or guide for every 25 residents.
      The tax does not apply in the following periods:
      – from 10/01 to 31/03
      – from 06/11 to 21/12;
      The recognition of the exemptions referred to in the preceding paragraphs is subject to the presentation of suitable certification or specific declarations, made pursuant to art. 46 and following of the DPR 28 December 2000, n. 445 and subsequent amendments.

      Sanctions for those who do not pay the tax
      For the omitted, delayed or partial payment of the tax , an administrative sanction equal to 30 percent of the unpaid amount is imposed, pursuant to art. 13 of Legislative Decree n. 471 of 1997. The provisions of art. 9 and 17 of Legislative Decree no. 472 of 1997.
      The refusal by the taxable person to fill in the form referred to in art. 6, paragraph 4, is punished with an administrative sanction from 25 to 500 euros provided for the violation of regulations, with the observance of the rules referred to in Chapter I, section I and II of Law no. 689 of 1981.
      For each non-fulfillment, within the prescribed deadlines, by the manager of the accommodation facility, a pecuniary administrative sanction from 25 to 500 euros is applied, for violation of the obligations deriving from the provisions contained in this regulation, pursuant to art. 7-bis of Legislative Decree 18 August 2000, n. 267. The provisions of Law 24 November 1981, n. 267 apply to the procedure for imposing the sanction referred to in this paragraph. 689.
      Obligations of the manager
      The manager of the accommodation facility pays the collected amounts to the Municipality of Minori on a quarterly basis in one of the following ways:

      postal order or bank transfer
      direct payment at the Municipal Treasury
      other forms of payment activated by the Municipal Administration.
      The manager of the accommodation facility must notify the Office in charge of the number of those who stayed overnight in the previous month as well as the relative period of stay, by the end of the month following the reference period, with a distinct indication of that of those entitled to exemptions provided for by art. 4 of this regulation.
      For the aforementioned communication, the forms available on the dedicated telematic platform must be used.

      The manager of the accommodation facility requests the subjects referred to in art. 3 of this regulation, the payment of the tax to the extent due, upon issue of a specific receipt or through annotation on the invoice or receipt. The payment made, in the case of a family unit, by a member of the same or, in the case of groups of two or more people, the payment made by the group leader on behalf of the others is understood to be duly made.
      A copy of the payment slip is attached to the communication referred to in paragraph 1.

      The managers of the accommodation facilities can be qualified as accounting agents. The accounting agent is subject to the judicial control of the Court of Auditors and is required to report annually on his management. To this end, the manager of the accommodation facility must transmit to the Municipality, by January 30 of each year, the management account relating to the previous year, drawn up on the model approved by Presidential Decree 194/1996 Model 21.

      The managers of the accommodation facilities located in the Municipality of Minori are required to inform their guests, in the appropriate spaces, of the application, extent and exemptions of the tourist tax

      • Chris Upsdell says:

        I have been in contact with an Air B&B in Naples and they say 2.5 € per day per person but I am planning to Stay for 30 days I have seen information that there is a maximum amount of days 14 for Naples

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