Last updated 18 February 2021 | Rates reviewed for all destinations listed. Changes include:

  • Lecce rate increase
  • Turin suspension extended to 1 April 2021
  • Provincial capitals published (joining Rome and Venice) who are able to levy up to €10 per person per night should they choose

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 1 January 2022)


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  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,
A
dults 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
1.00

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,
D
isabled 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,
D
isabled 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,
D
isabled persons,
Y
outh Hostels
Como
(max 4 nights)
0.75 1.00 2.00 2.50 4.00 Children under 14,
Coach drivers & tour leaders,
D
isabled 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
3.00

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
1.36

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
3.00

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,
C
oach drivers & tour leaders who stay free of charge,
1 adult responsible for every 15 children,
D
isabled persons
Turin (Suspended until 1 April 2021)
(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
3.50

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,
D
isabled 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,
D
isabled persons plus carer,
Y
outh 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 (Venice is allowed up to €10).

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 set to implement the access fee on 1 January 2022 (but understand subject to change to potentially Summer 2022). Visitors who pay the overnight tourist/city tax (imposta di soggiorno) are exempt.

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.


Confirmation of the fee and collection process are to be announced
(as of 18 February 2021). Based on regulation for previous implementation, potential rates below:  

€ 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
(TBC from 1 Jan 2022)
3.00 6.00 8.00 10.00

2022 stamp calendar stating the Bollino Verde, Bollino Rosso and Bollino Nero days has not been published (as of 18 February 2021).

N.B.
– cruise ship passengers to pay €7 every day of the year (TBC)
– in the event of multiple visits during a period of 7 consecutive days, the amount payable will be the sum of the 3 highest daily contributions during that period (TBC)

Reduction Some Exemptions
50% (except on Bollino Verde days) for visitors staying in hotels in the Veneto region (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,
Full exemptions list in Articles 4/5 of the regulation

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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