Very often, owners of hotels, houses, apartments and B&Bs charge daily renters a fee in excess of the agreed amount. This is not their whim, but the terms of the law adopted by the Italian government in 2011 establishing a tourist tax on accommodation in Italy. The specific figure is regulated by each locality, commune or province independently, so the tariffs are different for different cities. They depend on the star rating of the hotel and the type of accommodation provided. The only condition is that the payment cannot be increased by more than 5 euros. In Rome this amount reaches 7 euros. Please be advised that figures are subject to change, so the information we provide is accurate at the time of writing.
Before booking temporary accommodation in Italy and Rome, we recommend that you carefully read the payment terms and conditions. Perhaps the tourist tax is already included in the announced price. But often owners put a low price on websites, and charge an additional amount upon check-in.
It is important to know that each region has its own relaxations. For example, the following are not subject to tourist tax in Italy:
- children under 10-18 years of age, depending on the commune or municipality;
- no more than two people accompanying a sick child under 18 years of age who is in a hospital (including parents);
- no more than one person caring for an adult in hospital.
Any preferential conditions must be clarified with the relevant services before arriving in Italy, or already locally. When providing care for patients, it is required to provide relevant certificates.
Tourist tax in Rome
Now let's touch on the collection of tourist tax in Rome. Tariffs here were set by the municipality from September 1, 2014, based on accommodation at one address for up to 10 days in hotels, apartments, rooms and up to 5 days in campsites and open areas with temporary parking. The following are exempt from paying tourist tax in Rome:
- children under 10 years of age;
- caregivers;
- State police and military personnel;
- bus drivers and guides accompanying groups of more than 23 people;
- youth hostels.
Additional payment for an overnight stay in Rome will cost:
- in 1* and 2* hotels - 3 euros;
- in a 3* hotel - 4 euros;
- in a 4* hotel - 6 euros;
- in a 5* hotel - 7 euros;
- in the agritourism zone – 4 euros;
- in B&B and apartments – 3.5 euros;
- in campsites – 2 euros.
Tourist tax, also called city accommodation tax or resort tax, is a fee levied on travelers staying at tourist hosts in some Italian cities.
The amount of the fee levied as a tourist tax varies from city to city depending on municipal legislation. On a national scale, the rules for collecting fees are regulated by Article 4 of Decree No. 23 of March 14, 2011.
In fact, not all Italian municipalities have introduced a residence tax: paragraph 1 of the decree states the following: “Provincial capitals, unions of municipalities, as well as municipalities included in the regional lists of tourist resorts or cities of art, may establish a tourist tax with the permission of the city councils.” .
Who should pay the tourist tax
The legislative decree that introduced the city tax in Italy also explains who must pay the tax. The fee "is levied on those residing in host structures located within the Italian municipalities that have decided to impose the fee."
Thus, the tourist tax is a fixed fee levied on all those who stay in hotels and other types of host structures in the municipalities that have introduced it.
Hotels are required to collect tourist tax in accordance with the procedures established by the municipality.
Revenues from the city's accommodation tax should be reinvested into the municipal budget exclusively in the tourism sector. “Relative income,” states article 4, paragraph 1, of Legislative Decree 23 of March 14, 2011, “is intended to finance tourism activities, including the support of accommodation facilities, as well as the maintenance, use and restoration of local cultural and environmental assets, and associated local public services."
Accommodation tax in Italy: numbers
If in Rome the tourist tax can reach 10 euros, then in other Italian municipalities it cannot exceed 5 euros. The rules for assigning the amount of city tax are also dictated by Decree 23 of March 14, 2011: “The tourist tax must be proportional to the cost of hotel accommodation and cannot exceed 5 euros per night of stay.”
Typically, the amount of accommodation tax in Italy varies from 1 to 5 euros per night, depending on the type of accommodation and the star rating of the hotel. In some cases, municipalities have decided to charge hotel guests a single tourist tax, regardless of the number of nights spent in them. In all cases, the tourist tax must be paid directly at the hotel, hostel, campsite, etc., where the tourist resides.
Exceptions: persons exempt from paying tourist tax
As stated above, all those staying in host properties in Italian municipalities where a city accommodation tax has been introduced must pay it directly to the hotel's cash desk. But there are some exceptions to the generally accepted rules.
The following are generally exempt from residence tax:
- Children under 10 years old (sometimes up to 14 - 18 years old);
Hostel guests;
Disabled people (sometimes people suffering from chronic serious illnesses) and accompanying persons/medical staff;
Parents of disabled children under eighteen years of age;
Drivers and guides accompanying tourists (usually one person for 20/25 tourists staying at the hotel);
Local residents;
Members of the armed forces.
To be exempt from payment, you must provide the hotel manager with relevant certificates and documents confirming the existence of grounds for non-payment of the fee.
In some cases, the tourist tax is only levied during certain periods of the year (high season).
History of residence tax in Italy
The first tourist tax in Italy was introduced on December 11, 1910, by a law approved by the seal of King Vittorio Emanuele III. The law provided for the collection of a tourist tax only in municipalities where thermal baths, hydrotherapeutic institutions, sanatoriums and seaside resorts operate. The law was subsequently expanded by the Royal Decree-Law of November 24, 1938, which extended the possibility of applying the residence tax to all other Italian cities of interest to tourists. This law was officially repealed only on January 1, 1989.
The city tax was reintroduced after the adoption of Law No. 42/2009 on fiscal federalism. The 2009 tax reform essentially gave local governments the ability to impose some additional tax levies. One of the first sectors of the economy to be affected by fiscal federalism was tourism. The first decree reintroducing the tourist tax was adopted by the authorities of the Italian capital.
Roman case
In accordance with Legislative Decree No. 78 of May 31, 2010, hoteliers were given the opportunity to introduce a tax on the stay of tourists who stay in host structures in Rome. Article 14, paragraph 14, as well as Decree 78/2010, “introduces a tax for those who stay in host tourist structures in the city. Its amount is established in proportion to the classification of the structures, but cannot exceed 10 euros per night of stay.”
The Rome stay tax was finally approved on December 22, 2010 by Resolution No. 38. In this case, the maximum tax rate per night of stay was set at 3 euros. The maximum tariff was raised to 7 euros in 2014 for 5-star hotels.
Rest of Italy
Legislative Decree No. 23 of March 14, 2011 (on municipal fiscal federalism) provided the opportunity for other municipalities in Italy to establish a tax. However, this right was not granted to all municipalities. To be able to levy accommodation tax in Italy, it is currently necessary to be a municipality or provincial capital (or part of a union of municipalities) included in the regional lists of tourist resorts or cities of art.
Tourist accommodation tax in various Italian cities: tariffs for 2018
Tourist tax in Rome
1 star - 3 euros per person per night (no more than 10 days);
4 stars - 6 euros per person per night;
5 stars - 7 euros per person per night.
Camping - 2 euros per person per night (max. 10 days);
Country houses - 4 euros per person per night;
Private apartments - 3.50 euros per person per night.
Tourist tax in Milan
1 star - 2 euros per person per night (no more than 10 days);
2 stars - 3 euros per person per night;
3 stars - 4 euros per person per night;
4 stars - 5 euros per person per night;
Tourist tax in Florence
1 star - 1.5 euros per person per night (no more than 10 days);
2 stars - 2.5 euros per person per night;
5 stars - 5 euros per person per night.
Camping (1,2,3 stars) - 1.5 euros per person per night, but not more than 7 days
Camping (4 stars) - 2.5 euros per person per night, but not more than 7 days
Hostels - 1.5 euros per person per night, but not more than 7 days
Country residences - 1.50 euros per person per night, but not more than 7 days
Apartments - 2.5 euros per person per night, but not more than 7 days
Historical residences - 4.5 euros per person per night, but not more than 7 days.
Tourist tax in Venice
1 star - 1 euro per person per night (no more than 5 days);
2 stars - 2 euros per person per night;
3 stars - 3.5 euros per person per night;
4 stars - 4.5 euros per person per night;
5 stars - 5 euros per person per night.
Tourist residences 2 stars - 1 euro per person per night, but not more than 5 days
Tourist residences 3 stars - 2 euros per person per night, but not more than 5 days
Tourist residences 4 stars - 3 euros per person per night, but not more than 5 days
Historical residences - 4 euros per person per night, but not more than 5 days
Apartments - 1.5 - 2.5 euros per person per night, but not more than 5 days.
Since October 1, 2012, a tourist tax will be charged for hotel stays in Rimini.
This tax is required to be paid by all tourists over 16 years of age. To be paid in cash directly at the hotel on the day of arrival
Rates:
Tourist tax in Riccione (Emilia Romagna)
From June 1, 2013, a tourist tax will be charged for hotel stays in Riccione.
The amount of tax will depend on the star category of the hotel, namely:
Rates:
- 1* hotels - 0.50 € per day per person
- 2* hotels - 0.70 € per day per person
- 3* hotels - 1.50 € per day per person
- 4* hotels - 2.50 € per day per person
- 5* hotels - 3.00 € per day per person
This tax is obligatory for all tourists over the age of 14 years.
To be paid in cash directly at the hotel on the day of arrival.
*ATTENTION! Information about the cost may change, since the amount of the tax has not yet been approved by the Italian authorities.
Tourist tax on accommodation in Pesaro (Emilia Romagna)
There is no tax for children under 14 years of age.
Rates:
- 2* hotels - 0.80 € per person per night
When staying in a hotel for up to 7 nights (up to 14 nights when staying in apartments and other urban structures in Pesaro), inclusive, the tax is charged according to the established tariffs. For stays of more than 7 nights in a hotel (14 nights in an apartment), no city tax is charged.
Tourist tax for accommodation in Bibione (Venetian Riviera)
Since 2013, a tourist stay tax has been introduced, which all residents of Bibione (Venetian Riviera) must pay.
The tax is charged from June 1, 2013 to August 31, 2013.
Children under 2 years of age are not subject to tax. Tax is charged for the first 30 days of stay.
Rates:
- 1* hotels - 0.60 € per person per night
- Apartment - 0.60 € per person per night
Tourist tax for accommodation in Lido di Jesolo (Venetian Riviera)
Since 2013, a tourist stay tax has been introduced, which all residents of Lido di Jesolo (Venetian Riviera) must pay.
The tax is levied from June 15, 2013 to September 15, 2013. The tax is paid upon departure from the hotel at the reception.
Children under 12 years of age are not subject to tax. The tax is only charged for the first 7 days of your stay.
Rates:
- 4* Hotels and 4* Aparthotels - 1.00 € per person per night
- Hotels 3* and Aparthotels 3* - 0.70 € per person per night
- 2* hotels - 0.60 € per person per night
- 1* hotels - 0.50 € per person per night
- Apartment - 0.40 € per person per night
Tourist tax for accommodation in Caorle (Venetian Riviera)
Since 2013, a tourist stay tax has been introduced, which all residents of Caorle (Venetian Riviera) must pay.
The tax is charged from May 1, 2013 to September 30, 2013. The tax is paid upon departure from the hotel at the reception.
Children under 12 years of age are not subject to tax.
Rates:
- 4* hotels - 0.70 € per person per night
- 3* hotels - 0.60 € per person per night
- 2* hotels - 0.50 € per person per night
- 1* hotels - 0.40 € per person per night
- Aparthotels 3* - 0.70 € per person per night
- Apartment - 3.50 € per person per night
Tourist tax on accommodation in Genoa (Liguria)
Rates:
- Hotels 2* - 1.00 € per person per night
Tourist tax on accommodation in hotels on the island of Ischia (Porto, Ponte)
The tax was introduced on September 1, 2012. for accommodation in all hotels and residences of the municipalities of Ischia Porto and Ponte on the island of Ischia
Children under 18 years of age are not taxed.
The tax is charged for a maximum of 7 days of stay.
Rates:
- 5* hotels - 2.00 € per person per night
- 4* hotels - 1.50 € per person per night
- Hotels 1*, 2*, 3* - 1.00 € per person per night
Tourist tax for accommodation in the Cefalu region (Sicily)
From May 1 to October 31, 2013, a tourist stay tax is introduced, which all residents of the Cefalu region (Sicily) are required to pay. The tax is payable at the hotel.
The following are not subject to tax:
- children under 10 years old,
- people in need of medical care (with a supporting document),
- health workers caring for incapacitated people (1 person per 1 patient),
- parents and guardians of incapacitated people (2 parents per 1 patient),
- tourists who came to study or conduct various research (with supporting documents).
Rates:
Hotels of any star rating and apartments - 1 € per person per night
Tourist tax for accommodation in the Taormina Mare region (including the city of Taormina) (Sicily)
Since 2013, a tourist stay tax has been introduced, which all residents of the Taormina Mare region (Sicily) are required to pay.
The tax is payable at the hotel.
Children under 12 years of age are not subject to tax. Tax is charged for the first 11 days of stay.
Rates:
- 1*, 2* hotels and apartments - 1.00 € per person per night
- 3* hotels - 1.50 € per person per night
- 4* hotels - 2.00 € per person per night
- 5* hotels - 2.50 € per person per night
Tourist tax on accommodation in Milan
From 01.09.2012 In Milan, a city tax is charged - a tax for staying in Milan. The tax is payable upon check-in at the hotel.
Rates:
Tourist tax for accommodation in Rome
On July 24, 2014, the Rome City Council adopted a Resolution (No. 44) on the “Amendment of the Rome Accommodation Tax Regulations” approved by the same council in December 2010.
According to the resolution, rates for accommodation in all types of host structures in the city have increased, with the exception of hostels. We remind you that the tax is paid upon departure and for no more than 10 days of continuous stay, subsequent nights are not subject to tax.
New tariffs came into force on September 1, 2014:
- Hotels 1* - 3.00 €; per person per night, but not more than 10 days
- 2* hotels - 3.00 € per person per night, but not more than 10 days
- 3* hotels - 4.00 € per person per night, but not more than 10 days
- 4* hotels - 6.00 € per person per night, but not more than 10 days
- 5* hotels - 7.00 € per person per night, but not more than 10 days
- Agritourism and hotel-type tourist residences - 4.00 € per person per night, but not more than 10 days
- B&B and apartments - 3.50 € per person per night, but not more than 10 days
- Houses, country houses and apartments in resorts: €3.50 per person per night, up to a maximum of 10 days
- Campsites equipped with temporary parking areas and open-air host structures: €2.00 per person per night, but not more than 5 days
A number of persons are exempt from paying the tax, for example, accompanying patients undergoing hospital treatment, accompanying persons for tourist groups, one for every 23 tourists.
All funds raised through the new tourist tax will be used to preserve and maintain the architectural and cultural monuments of Rome.
Tourist tax for accommodation in Florence
Since July 1, 2011, a mandatory residence tax has been introduced in Florence. Tax collection is carried out upon accommodation in hotels.
The following are not subject to tax:
- All children under 10 years of age;
- Persons providing care for inpatients undergoing treatment in local hospitals: no more than one person for each patient;
- Parents or accompanying persons caring for sick children under 18 years of age who are undergoing inpatient treatment in local hospitals: no more than two people for each patient.
The tax amount ranges from €1.00 to €5.00 per person per day depending on the hotel category.
Tourist tax for accommodation in Venice
From July 1, 2011, a residence tax was introduced for those living in host structures in Venice. The tax is payable at the hotel.
Rates:
- Hotels 1* - 1.00 € per person per night
- Hotels 2* - 2.00 € per person per night
- Hotels 3* - 3.00 € per person per night
- 4* hotels - 4.00 € per person per night
- 5* hotels - 5.00 € per person per night
Tourist tax on accommodation in Sorrento
Since 2012, a residence tax has been introduced, which is required to be paid by all residents of the host structures of the Sorrentine Peninsula, and in particular in the administrative districts of Vico Equense, Meta di Sorrento, Piano di Sorrento, Sant'Angelo, Sorrento, Massalubrense.
Rates:
- Hotels 1*, 2*, 3* - 1.00 € per person per night, but not more than 7 days
- 5* hotels - 2.00 € per person per night, but not more than 7 days
Tourist tax for accommodation in Padua (Veneto)
From September 1, 2011, a residence tax was introduced for those living in host structures in Padua. To be paid upon departure from the hotel.
Rates:
- Hotels 1* - 1.00 € per person per night
- 5* hotels - 3.00 € per person per night
Tourist tax for accommodation on Lake Como
Since 2012 from April 1 to October 31 a tax is introduced annually for residents of host structures located on Lake Como.
Rates:
- 3* hotels - 1.50 € per person per night, but not more than 7 days
- 4* and 5* hotels - 2.00 € per person per night, but not more than 7 days
Tourist tax for accommodation on Lake Garda
Since 2012 from April 1 to October 31 a tax is introduced for residents of host structures located on Lake Garda.
Children under 15 years of age are not subject to tax.
Rates:
- 1* and 2* hotels - 1.00 € per person per night, but not more than 7 days
- 3* hotels - 1.50 € per person per night, but not more than 7 days
- 4* and 5* hotels - 2.00 € per person per night, but not more than 7 days
Tourist tax for accommodation on Lake Maggiore
Since 2012, from April 1 to October 31, a tax has been introduced annually for residents of host structures located on Lake Maggiore.
Rates:
- Hotels 1*, 2* - 0.50 € per person per night, but not more than 7 days
- 3* hotels - 1.00 € per person per night, but not more than 7 days
- 4* hotels - 1.50 € per person per night, but not more than 7 days
- 5* hotels - 2.50 € per person per night, but not more than 7 days
Tourist tax for accommodation in Montecatini (Tuscany)
The tax is not charged to children under 18 years of age.
Rates:
- 1* hotels - 0.35 € per person per night
- 2* hotels - 0.70 € per person per night
- Hotels 3* - 1.00 € per person per night
- 4* hotels - 1.40 € per person per night
- 5* hotels - 1.70 € per person per night
Tourist tax for accommodation in Viareggio (Tuscany)
Children under 18 years of age are not subject to tax.
A tourist tax of €4.00 is charged per person per night.
Tourist tax for accommodation in Fiesole (Tuscany)
Since September 1, 2011, a tax on accommodation in host structures in Fiesole has been introduced. To be paid upon departure from the hotel.
Rates:
- Hotels 1* - 1.00 € per person per night
- 2* hotels - 1.50 € per person per night
- Hotels 3* - 2.00 € per person per night
- 4* hotels - 3.00 € per person per night
- 5* hotels - 5.00 € per person per night
Quite high, which is partly explained by the “expensive” life in many large cities.
Old street architecture in Sicily
The Italian tax system has a very complex structure. It includes more than 350 various laws, which today continue to regulate the procedure for contributions to the state budget. All Italian taxpayers have in their hands decisions from the relevant authority. 
The main taxes in Italy are informally called the “three pillars”. A significant part of the 2019 state budget was formed from:
- Value added tax.
- Federal "profit" tax.
- Regional “profitable” tax.
- Tourist city tax on accommodation of foreign tourists.
Payment of tourist accommodation tax
A considerable number of Russians visit Italy every year. In 2019, despite the difficult political situation, Russian tourists will again travel to this sunny and friendly state. They were not stopped even by the fact that four years ago the Italian government adopted a rather specific law. According to the new law, the authorities of large cities have the right to introduce a tourist tax.
There are a considerable number of Russians who are quite surprised by the new tourist tax.
Diagram of the Italian tax system
In their opinion, the very fact of the arrival of tourists has a positive effect on both the economy and the prestige of a particular city.
Who is taxed
The tourist tax is relevant for all people who stay in city host structures. Tourist tax is paid by people immediately after entry or exit. The funds that the authorities of a particular city received thanks to the tourist tax are transferred to the local budget. This is in the interests of the guests of Italy themselves, since this way the authorities have the opportunity to provide them with a more dignified reception.
It is important to understand that the tourist tax is not collected by the hotel or inn. Only the municipality has the right to levy a tourist tax. Today, the tourist tax is relevant both for people who come as part of an excursion group and for those who travel alone.
The amount of tourist taxes collected from various areas of business
How much do you need to pay
The amount of tourist tax is set and updated by the authorities of a particular Italian city. Today, the tourist accommodation tax is quite democratic. It costs only 7 euros per person in most Italian cities, but is higher in Rome.
In order to avoid getting into an unpleasant situation, a person wishing to visit Italy must check the tax amount on the official website of the destination.
Control over taxpayers
The lion's share of the economy of this power is made up of various companies. In 2019, about 90 percent of Italian and foreign enterprises were located in the state. It is important to take into account that a standard mechanism involving self-taxation has long been in use on the territory of this country. Persons obligated to pay taxes must prepare the declaration themselves. In addition, their responsibility includes the calculation and remittance of taxes.
Tax return form in Italy
It is the responsibility of the taxing authority to verify that current tax dues have been paid correctly. This happens once every three years. Sometimes it takes 5 years.
However, this is only relevant for small and medium-sized entrepreneurs. Large businessmen are under constant control of the Italian authorities. A significant part of the attention during the “audit” is paid to when and where the entrepreneur made contributions.
Violation of the law
If a taxpayer has committed one or another tax offense, this may result in administrative or even criminal liability. Only those persons who have been convicted of non-payment of taxes, the amount of which amounts to 200 thousand European rubles, are criminally punished. Prosecution of a taxpayer begins only when the court rules that the violation of tax laws was deliberate.
The facade of the Palace of Justice in Rome where the Italian Court of Cassation is located
Tax amnesty for those whose innocence has been proven is applied quite often.
Thanks to this, a considerable number of people have the opportunity to conduct business in Italy transparently and as honestly as possible.
Features of paying taxes
Income tax is relevant for all legal entities that own large enterprises engaged in activities profitable for the state. Income tax assumes that its object is all types of profits that were received from any Italian sources. Today the tax rate is 34 percent. Tax payment is made in installments.
Who is the taxpayer
For 2019, all individuals, both Italian residents and those who are not, should be considered taxpayers.
Sample Italian Citizen Passport
Italian tax structure chart
This also includes costs associated with rent for your primary residence. The person paying the mortgage is also entitled to deductions. The main deductions include medical expenses.
This includes costs associated with surgical intervention and payment for medical services, including dentists, as well as psychologists and psychotherapists.
In this case, the amount for the service provided must exceed 129 euros. Deductions also apply to insurance premiums. In this case, the amount of voluntary payments should not exceed 1291 euros.
