Tourism tax rates in Italy
Last updated 14 November 2022 | Venice contributo di sbarco/accesso applicable to day visitors reportedly delayed from 16 January 2023 until at least July 2023 (future date undecided).
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 Venice from 16 January 2023)
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). 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.
Amount of tax payable is in most cases based per person per night on an accommodation’s star rating. Seasonality and where the accommodation is located (such as in Venice) can also affect the amount paid.
Most municipalities are allowed to levy up to a maximum €5 per person per night, however some municipalities are permitted by national government to levy up to a maximum €10 per person per night should they choose. These are:
- Rome and Venice
- Provincial capitals where tourist numbers are twenty times higher than the number of residents. The list of municipalities is reviewed annually and published by 30 September for the following year. The provincial capitals currently permitted can be found here which are Florence, Pisa, Rimini, Venice (already permitted), Verbania.
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 (Sicily) (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 |
| Alghero (Sardinia) (max 7 nights) (May-Sep) (Oct-Apr) |
1.00 0.50 |
1.00 0.50 |
1.00 0.50 |
2.00 1.00 |
2.00 |
– | Children under 12 |
| Amalfi (no max nights) (1 April-2 Nov only) |
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 (Sicily) (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, Disabled persons |
| 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) |
3.00 1.50 |
3.00 1.50 |
4.00 2.00 |
5.00 3.00 |
5.00 |
50% business hotel 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 |
| Matera (max 3 nights) |
2.00 | 2.00 | 2.00 | 4.00 | 4.00 | – | Children under 14 |
| 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 0.28 |
0.70 0.56 |
1.00 0.80 |
1.40 1.12 |
1.70 |
– | Children under 10, Coach drivers & tour leaders, Disabled persons plus carer |
| 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 |
| Olbia (Sardinia) (max 7 nights) |
1.50 | 1.50 | 2.50 | 2.50 | 4.00 | – | Children under 16, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
| Palermo (Sicily) (max 4 nights) |
0.50 | 1.00 | 1.50 | 2.00 | 3.00/4.00 | – | Children under 12, 1 coach driver & 1 tour leader |
| 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 | – | – |
| 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 1.50 |
2.50 1.50 |
2.50 1.50 |
2.50 1.50 |
5.00 |
– | 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, Coach drivers & tour leaders |
| Taormina (Sicily) (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 who stay free of charge, 1 adult responsible for every 15 children, 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 0.70 |
2.00 1.40 |
3.50 2.40 |
4.50 3.10 |
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 |
| Verbania (max 15 nights) |
0.50 | 0.50 | 1.00 | 1.50 | 2.00 | 30% groups more than 20 persons | Children under 6, 1 coach driver or 1 tour leader for every 20 persons |
| Verona (max 5 nights) |
1.00 | 1.50 | 2.50 | 3.50 | 5.00 | 20% persons aged between 15-25 or over 70, 20% groups more than 25 persons |
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 |
Contributo di sbarco/accesso
Some municipalities (classed as small islands) are permitted by national government to levy a day tax on visitors, known as an access fee or landing contribution. The maximum amount that can be levied is €2.50 per visitor (set in 2015 Article 33), but at certain times of the year or to access designated environmental areas €5 per visitor can be levied.
Capri is one such destination applying the access fee levying €2.50 per visitor year round.
Venice
In 2018, the national government allowed Venice to apply the small islands legislation (Article 1 paragraph 1129 of the Law of Financial Statements 2019, page 317). Following postponements, Venice is currently not anticipated to implement until at least July 2023 (future date undecided). Visitors paying the overnight tourist/city tax (imposta/tassa di soggiorno) and passengers of ‘tourist buses’ paying the ZTL Bus are expected to be exempt.
Confirmation of the fee amounts (between €3-€10 per person per day) is to be announced including daily attendance thresholds. Once the threshold is exceeded, access for daily visitors will still be possible but a higher fee than the ‘standard’ fee will be payable (up to maximum €10 per person per day). The online booking system will notify how many ‘standard’ fee access passes remain before the daily threshold is reached. The booking system may be launched on a voluntary basis in advance to test the system offering incentives to visitors.
Venice City Council has also announced there will be days during the year where the ‘standard’ fee will vary and times during the day in which the fee will not be applied. Furthermore, Venice City Council are considering reducing the fee if booked in advance.
| € per person, per day (until midnight) |
Bollino Verde (low season days) |
Ordinary (main season days) |
Bollino Rosso (high season days) |
Bollino Nero (very high season days) |
Some Exemptions |
| Venice (Implementation currently postponed) |
3.00 (TBC based on previous regulation) |
6.00 (TBC based on previous regulation) |
8.00 (TBC based on previous regulation) |
10.00 (TBC based on previous regulation) |
Visitors staying in hotels in the municipal area paying the overnight tourist tax, Passengers of ‘tourist buses’ paying the ZTL Bus, Children under 6, Full exemptions list |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
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