Tourism tax rates in Italy
Last updated 6 January 2020 | Rates checked and changes to page include:
Fiscal Decree approved by national government allowing more destinations to levy up to €10 per person per night (destinations to be announced during January 2020);
Florence rate increase from 1 January 2020 (unrelated to Fiscal Decree);
Removal of low season rate in Como from 1 January 2020;
Stamp days 2020 calendar published for tax to be paid by Venice day visitors from July 2020
While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
Imposta di soggiorno / Contributo di sbarco
There are two types of tourist tax:
- imposta di soggiorno levied on overnight visitors
- contributo di sbarco levied on day visitors to small islands (also applies to Venice from July 2020)
Imposta di soggiorno
This tax has been implemented by approximately 1,000 local governments (municipalities) following national government legislation in 2011 (Legislative Decree No.23 of 14 March 2011 Article 4).
Each municipality can levy up to a maximum €5 per person per night, however there are exceptions:
- Rome and Venice are allowed to levy up to a maximum €10 per person per night following national government legislation (Article 1 paragraph 1129 of the Law of Financial Statements 2019, page 317).
- Florence, Rimini and a few other destinations are likely to be allowed to levy up to a maximum €10 per person per night from 2020 following national government legislation (Law No.157 of 19 December 2019 Article 46). To be applicable, destinations must be a provincial capital and tourist numbers twenty times higher than the number of residents. MiBACT (Ministry for Culture and Tourism) are to confirm the municipalities during January 2020.
The tax revenue is intended to finance tourism including supporting accommodation providers as well as the maintenance and recovery of cultural and environmental heritage and local public services.
The amount of the tax is generally based on a hotel’s star rating but there are a few exceptions such as in Bologna and Molveno. There can be multiple variations between municipalities, especially the maximum number of consecutive nights to which the tax is applied, and different reductions and exemptions.
Furthermore, within a destination there can be variations depending on seasonality and in Venice where the accommodation is located.
Below are selected destinations and further information can be found by clicking on the name of the destination.
| Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Reductions | Some Exemptions |
| € (per person, per night) | |||||||
| Agrigento (max 4 nights) |
1.00 | 1.00 | 2.00 | 3.00 | 3.00 | – | Children under 14, Adults under 30 staying in a Youth Hostel, Disabled persons |
| Amalfi (April-2 Nov) |
1.50 | 1.50 | 1.50 | 3.00 | 5.00 | 50% after 4 nights | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons |
| Assissi (max 3 nights) |
1.00 | 1.00 | 1.50 | 2.00 | 2.00 | 50% groups from primary and secondary schools on an educational visit, 50% sport groups, 50% groups travelling by coach who have already paid the coach access fee | Children under 12, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
| Catania (max 4 nights) |
2.00 | 2.00 | 2.00 | 2.50 | 3.50/5.00 | – | Children under 18, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons, Youth Hostels |
| Como (max 4 nights) |
0.75 | 1.00 | 2.00 | 2.50 | 4.00 | – | Children under 14, Coach drivers & tour leaders, Disabled persons plus carer |
| Florence (max 7 nights) |
3.00 | 4.00 | 4.50 | 4.90 | 5.00 | 50% groups from primary and secondary schools on an educational visit, 50% sport groups | Children under 12 |
| Genoa (max 8 nights) |
1.50 | 1.50 | 1.50 | 3.00 | 4.50 | – | Children under 14 |
| Lecce (max 5 nights) (May-Sep) (Oct-Apr) |
2.00 |
2.00 |
2.00 |
2.00 |
3.00 |
50% business events, 50% groups from primary and secondary schools on an educational visit, 50% sport groups, 30% groups travelling by coach who have already paid the coach access fee | Children under 12, 1 coach driver & 1 tour leader for every 20 persons, Disabled persons plus carer, Youth Hostels |
| Matera (max 2 nights) |
2.00 | 2.00 | 2.00 | 4.00 | 4.00 | – | Children under 14, Disabled persons |
| Milan (max 14 nights) |
2.00 | 3.00 | 4.00 | 5.00 | 5.00 | 50% business events | Children under 18, Adults under 30 staying in a Youth Hostel, Disabled persons plus carer |
| Montecatini (max 7 nights) (Feb-Nov) (Dec-Jan) |
0.35 |
0.70 |
1.00 |
1.40 |
1.70 |
– | Children under 10, Coach drivers & tour leaders |
| Naples (max 14 nights) |
1.50 | 2.00 | 3.00 | 4.00 | 4.50/5.00 | – | Children under 14, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer, Youth Hostels |
| Palermo (max 4 nights) |
0.50 | 1.00 | 1.50 | 2.00 | 3.00/4.00 | – | Children under 12, Coach drivers & tour leaders |
| Pisa (max 5 nights – Mon before Easter to first Sun in Nov) (max 3 nights – First Sun in Nov to Sun before Easter) |
1.00 | 1.50 | 1.50 | 2.00 | 2.00 | – | Children under 10 |
| Rimini (max 7 nights) |
0.70 | 1.00 | 2.00 | 3.00 | 4.00 | – | Children under 14, Coach drivers, 1 tour leader for every 24 persons, Disabled persons plus carer |
| Rome (max 10 nights) |
3.00 | 3.00 | 4.00 | 6.00 | 7.00 | – | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Youth Hostels |
| Siena (max 4 nights) (Mar-Oct) (Nov-Feb) |
2.50 |
2.50 |
2.50 |
2.50 |
5.00 |
Youth Hostels – €1 per person per night all year | Children under 12, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
| Sorrento (max 7 nights) (Apr-Oct only) |
1.50 | 1.50 | 1.50 | 3.00 | 4.00 | – | Children under 18 |
| Taormina (max 10 nights) |
1.00 | 1.50 | 2.00 | 3.50 | 5.00 | – | Children under 12, 1 coach driver & 1 tour leader for every 25 persons |
| Trieste (max 5 nights) |
1.20 | 1.50 | 2.00 | 2.20 | 2.50 | – | Children under 18, Coach drivers & tour leaders, Disabled persons |
| Turin (max 7 nights) |
2.30 | 2.30 | 2.80 | 3.70 | 5.00 | – | Children under 12, 1 coach driver & 1 tour leader for every 20 persons |
| Venice (max 5 nights) (Feb-Dec, Old Town) (Jan, Old Town) |
1.00 |
2.00 |
3.50 |
4.50 |
5.00 |
20% Islands (10% if 5 star) 30% Mainland 50% 10-16 years old | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons |
| Verona (max 5 nights) |
1.00 | 1.50 | 2.50 | 3.50 | 5.00 | – | Children under 14, 2 coach drivers & 1 tour leader for every 25 persons, Disabled persons plus carer, Youth Hostels |
| € (per person, per night) | Net Cost of Stay (including breakfast, excluding 10% VAT) |
Reductions | Some Exemptions | ||
| €1-70.99 | €71-120.99 | €121 and above | |||
| Bologna (max 5 nights) |
3.00 | 4.00 | 5.00 | – | Children under 14 |
| Hotel rates | € per person, per night | Reductions | Some Exemptions |
| Molveno (max 10 nights) |
0.70 | – | Children under 14 |
Contributo di sbarco
Some municipalities (classed as small islands) can levy a day tax on visitors, known as an access fee or landing contribution following legislation in 2015 (Article 33, page 15). The maximum amount that can be levied is €2.50 per visitor, but at certain times of the year or to access designated environmental areas €5 per visitor can be levied (Venice is allowed up to €10).
Capri is one such destination applying the access fee levying €2.50 per visitor.
Venice
In 2018, the national government allowed Venice to be able to apply the small islands legislation (Article 1 paragraph 1129 of the Law of Financial Statements 2019, page 317).
Venice is currently set to implement the tax on 1 July 2020 (following postponement in 2019). Visitors who pay the overnight tourist/city tax (imposta di soggiorno) will not have to pay this tax.
Individuals (and not the transport carrier as originally intended) will be responsible for paying the access fee. Further details on collection methods are to be announced.
The objective of the contribution is to:
- Regulate the number of tourists to “guarantee the liveability of the residents”.
- Use the money raised to maintain city infrastructure such as pavements (masegni), canal banks, bridges and for cleaning and waste removal operations.
| € per person, per day (until midnight) |
Bollino Verde (Green stamp) (low season days) |
Ordinary (main season days) |
Bollino Rosso (Red stamp) (high season days) |
Bollino Nero (Black stamp) (very high season days) |
| Venice | ||||
| From 1 July 2020 | 3.00 | 3.00 | 6.00 | 8.00 |
| From 1 January 2021 | 3.00 | 6.00 | 8.00 | 10.00 |
N.B. cruise ship passengers to pay for all days of the year €5 in 2020 and €7 in 2021.
Bollino Verde (Green), Bollino Rosso (Red) and Bollino Nero (Black) days (the ‘stamp system’) are determined by Municipal Executive resolution, normally before 30 June of the year previous to their application. 2020 stamp calendar has been published here (Bollino Verde and Ordinary days are the same in 2020).
| Reduction | Some Exemptions |
| 50% visitors staying in hotels in the Veneto region (except on Bollino Verde days) if agreed between the Venice municipality, the accommodation provider and the local municipality of the accommodation provider | Visitors staying in hotels in the municipal area who pay the overnight tourist/city tax, Visitors using the “Venezia Unica” Citypass card, Children under 6, Disabled persons plus carer, Persons born in the municipality of Venice |
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