Tourism tax rates in Italy
Last updated 14 September 23 | Following council vote to approve on 12th September, ETOA understands that Venice will introduce a €5 fee (contributo d’accesso) for day visitors on peak days, probably beginning from Easter 2024, applicable on perhaps 30 dates in 2024, mostly public holidays and weekends. We expect the calendar to be available by the end of November. When we have more detailed information from the implementing agency we will share it below.
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 tax on day 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
Following postponements Venice city council approved on 12th September 2023, a new start date from spring 2024, where the €5 fee for day visitors will be applicable on certain days, mostly public holidays and weekends. Our understanding is the first dates will probably be around Easter and be applicable for perhaps 30 dates during 2024. The calendar of applicable dates, and time period during those days when the fee will be applicable, is currently expected by the end of November.
The legal basis for this is that in 2018, the national government permitted Venice to apply the small islands legislation (Article 1 paragraph 1129 of the Law of Financial Statements 2019, page 317) and can levy up to €10 per visitor per day.
Some visitors will be exempt from the fee, namely children under 15 and visitors paying the imposta di soggiorno (accommodation/overnight tax). The full list of exemptions is to be published soon, which may include passengers of ‘tourist buses’ paying the ZTL Bus as proposed in previous regulation.
Further information from Venice city council here. This section will be updated once more information is known from the city council and implementing agency, including how payment of the fee can be made.
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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