The tourist tax on accommodation. What is it and in which Italian cities do you pay it?

An unpleasant surprise if you are coming on holiday to Italy: the tourist tax on accommodation. What is it and in which Italian cities do you pay it?

It happens very often that tourists (especially foreigners) that come on vacation to Italy, have to face an unpleasant surprise when they go to pay their hotel or B&B room at the checkout. In fact, the hotel/B&B staff will ask them to pay, in addition to the price for their room, a tax of which most tourists are absolutely unaware: the tourist tax.

The tourist tax was introduced by the law on fiscal federalism (Legislative Decree  March 14, 2011, n0. 23) with the intention of financing public policy on tourism. Italian municipalities are entitled to apply a tax on tourists’ stays in hotels, bed & breakfasts, holiday homes, cottages, campsites, etc.. The amount of the tax ranges from € 1 to € 5 per day per person depending on the type and “luxury level” of the facility (except in the case of Rome where it is up to € 7 per day in 5-star hotels).

Therefore, the amount of the tourist tax, which a tourist staying in an Italian hotel/B&B etc. will have to pay to the hotel/B&B etc. (the facility will then transfer the sum to the municipality) at the time of the checkout, is not fixed but is calculated according to the rate decided by each municipality.

For example, the fees that a tourist will have to pay if he/she stays in a hotel in the city of Rome are the following:

a) € 3.00 per day per person in 1-star hotels;
b) € 3.00 per day per person in 2-star hotels;
c) € 4.00 per day per person in 3-star hotels;
d) € 6.00 per day per person in 4-star hotels;
e) € 7.00 per day per person in 5-star hotels.
For a bed and breakfast or a house (e.g. Airbnb) in the city of Rome, there is a € 3.50 fee per day per person, while for an agriturismo there is a € 4.00 fee per day per person.

The tourist tax can be paid in cash or by card, and the accommodation must issue a payment receipt.

So, if, for example, a couple stays in a 4-star hotel in Rome for two nights, in addition to the cost of the hotel room, the couple will have to pay an extra € 24 (€ 6x2x2= € 24).

However, there are some exemptions, that for the city of Rome are the following (they generally apply to other cities as well):

  • those who reside in the city;
  • children up to 10 years of age;
  • those who stay at youth hostels;
  • bus drivers and tour leaders for every 23 participants;
  • people who are ill and one caregiver for a patient admitted to a health facility;
  • parents accompanying their children under the age of 18 who are admitted to a medical facility;
  • State Police and other armed forces personnel who are carrying out activities of public order and security.

For students and workers who stay overnight, even non-continually, for prolonged periods of time, to attend study courses or for work reasons the fee is applied up to a maximum of ten overnight stays in the calendar year, as long as the student or worker stays in the same accommodation facility. In order to benefit from this exemption, the student/worker must document the reason for their stay.

The tourist tax which already must be paid in major Italian tourist centers, such as Milan, Rome, Florence, Naples, Turin, Venice, starting from January 1, 2018, will be extended to other smaller municipalities including Todi, Assisi, Pompeii, Paestum, and later on in the year to Portofino, Rapallo, Santa Margherita Ligure and many others.

  1. Can a hotel force me tot pay the tourist tax in cash (even if they allow a card payment for the stay itself)?

    • Dear Charlotte,
      No, the Hotel should not force you to pay in cash.

      The tourist tax can be paid in cash or by card, and the accommodation must issue a payment receipt.

      For example, the Comune di Roma has published the following FAQ: L’importo del contributo deve essere pagato in contante dal cliente?
      Laddove l’importo del Contributo di Soggiorno viene pagato insieme all’importo dovuto per la
      camera può essere pagato anche con carta di credito. Qualora invece il turista deve pagare solo
      l’importo del Contributo di Soggiorno è preferibile (ma non obbligatorio) pagarlo in contanti.”

      Thank you,

  2. My Air BNB host wants info about the guests (age, nationality, etc) and says its part of the required tourist tax info. He also asked for one person’s document info… is this legit?

    • Dear Judy,
      Thank you for contacting VI.

      Every owner of a Bed and Breakfast should ask customers for a copy of their passport in order to identify them, and collect their relevant information (full name, date and place of birth, citizenship, sex).


      • Hi David,

        Is it possible to write down my name, nationality, citizenship and sex, and give that to the Airbnb host? I just dont understand why a copy of my passport is required from a safety standpoint.

        • Dear Toyib,
          Thank you for your query.

          Hotels,B&Bs etc. have an obligation to identify those who intend to stay at the facility.


  3. We have been asked to pay a €2 per day tourist tax at a b&b in Ortigia. We were asked for cash but have not been given a receipt yet. Is this the correct amount? We are staying for 4 nights

  4. I stayed in an apartment in Rome and received an email three weeks after my return to the U.S. that they had failed to ask for the tourist tax. They were most apologetic for their failure. I was asked to wire the 35 euro to their account at that time. My bank had a minimum of 100 euro for wire transfers. Eventually, I was able to acquire the company’s address and sent a cashier’s check in Euros. Never received any acknowledgement and the funds were deducted from my account upon the issuance of the check not the cashing of the check. Are their any consequences to the tourist if the company did not collect the tax?

  5. Just realized I entered my email incorrectly. I stayed in an apartment in Rome for a week. Three weeks upon my return to the US I was notified the agent had failed to collect 35 Euros for the tourist tax. I was asked to wire that amount. My bank would not wire anything less than 100 euro. Eventually, I acquired the company’s address and sent a certified check for the amount. The funds were deducted when the check was cut, so I have no cancelled check or receipt of the check. My question is whether there are any consequences the tourist should be aware of if the tourist returns to Rome and the agent did not report collection of the tax.

    • Dear Alice,
      There should be no consequences in a case like yours, especially if you have the receipt of the cashier’s check you sent or any proof that you tried to pay, and the email with which they ask you for the late payment.

      However, I am sending you an email to inform you of what I can do for you.

      Thank you,

  6. Hello,
    We have a hotel booked in Rome for 16 days. However, we will be traveling to Venice and staying for 3 nights during the 16-day time period. Are we still required to pay 3 nights Tax to the Rome hotel even though we will not be there?


  7. Hello,
    We have a hotel booked in Rome for 16 days. We will be going to Venice for 3 nights during the 16-day period. Are we still required to pay the Tax for the Rome hotel for 3 nights even though we will not be there?


    • Hi Lisa,
      According to “Regolamento sul contributo di soggiorno nella città di Roma capitale”, art. 4, par. 3, the fee is applied up to a maximum of ten consecutive overnight stays in the calendar year, as long as you stay in the same accommodation facility.
      Otherwise, unless you are in a case of exemption, you could try to prove (with your reservation) to the hotel in Rome that you will be staying in Venice and ask them to give you a “suspension” for those three days based on the fact that, although you have booked a room, considering that you will not stay at the hotel during those days, technically you should not be considered as a taxable person (those staying overnight at a facility) for the purposes of Article 2 of the above-mentioned Regulation. However, I cannot guarantee that they will accept this interpretation, especially if you consider that being a very uncommon case they will not be very familiar with the matter.
      Please let me know their answer.
      I look forward to hearing from you.
      Thank you,

  8. Hi dear,
    I would like to know what is the consequense of not paying hotel tax?

    • Dear Sahar,
      I apologize for the late reply.

      Technically, the manager of the facility where you stayed, if required by municipal regulations, can ask you to sign a paper where you state that you do not intend to pay the tax, and then forward your information to the Municipality. The Municipality could then try to collect the tax, which can also be increased by 30 percent.

      Thank you,

  9. Hello,
    I recently stayed at a place where I received a non fiscal receipt which showed the payment for my stay and also the additional city tax I paid. But there was no VAT shown on this receipt. Is it legal to give those non fiscal receipts to the hotel customers? To my understanding this hotel took the city tax all for themselves and also didn’t pay any tax. How would you deal with a situation like this? They also insisted that the city tax had to be paid in cash.

    • Dear Heinze,
      In general, they should issue a regular fiscal receipt. I cannot know if they kept the city tax for themselves or if they will pay it. If you want you can inform the authorities, but, unfortunately, I don’t think they will take care of the case.

      Thank you,

  10. I stayed in Hotel Centrale in Siena, Italy. I paid my city tax in cash and received a receipt for it. Then a few days after I left the hotel I noticed a charge for the same amount to my credit card. I advised them of their mistake and they have acknowledged it and say they are refunding the money but they have been unsuccessful so far. I am always initiating contact about this issue with them. First they said that it’s been to long and they didn’t have my credit card number. Okay, I gave them my credit card information. Waited 10 days nothing. Contacted them again and they said they couldn’t give me my refund onto the credit card. They had all the information they needed including expiry and CVV. I called the credit card company and they said they have the information they need to refund it. Next the hotel advised they needed some number a combination of my, name, birthday and something else. No idea what this number is. Yes, I know, I’m dealing with the Hotel and not fraud as I recognize the voices I’m Skyping with also. I’m Canadian, this is 2018, you’re a Hotel figure out how to get me back my money, I don’t care if it’s refunded back to my credit card, get it to me thru email, PayPal, Western Union, there aremult iple ways to refund money. It’s now 1.5 months into this. I will not give up on this and am also posting all over the internet as I suspect this might be a common problem with “City Tax” or perhaps it is a problem with this one Hotel in Siena, Italy called Hotel Centrale. Be ware, it’s a great way to collect money for personal gain perhaps.

  11. Hello
    When I booked a room in 2 star hotel for 5 nights for 2 persons the total price included the taxes, then on the check out they charged us with 6euro per night per person?
    Is this correct?

    • Kika,
      I can’t say for sure if I don’t see the papers. However, it seems correct. They probably charged you the tassa di soggiorno at check out.


  12. Hello i am Italian resident. But anytime i took a hotel they ask me for City taxes is it right. Is because I am living in italy.

    • Dear Kempex,
      If you are not a formal resident of that municipality you will have to pay the tax, regardless of the fact that you are Italian or formally residing in Italy.


  13. Hi David, does this tourist tax also apply to business travellers? I can’t find any info anywhere on that. I know that in Germany, long as the purpose of the travel is business, you don’t pay tourist taxes. TIA!

    • Dear Tanya,
      It applies to business travellers, but in some Comuni the amount is reduced.

      You should ask the Comune or the Hotel before your arrival.

      Thank you,

  14. A couple things:

    First, the tourist tax is becoming much more widespread all across Italy and over and above the tourist tax, some few popular Italian cities, such as Venice are contemplating charging an “admission” fee for day trippers. Those staying overnight will be exempt.

    Second, one reason accommodations ask for the tax in cash is so that they aren’t forced to pay credit card fees on a tax. Sure, they’ll accept a credit card, but it’s kinder and more thoughtful to pay in cash. They also like it when you book direct with them instead of booking with a third-party aggregator, such as – you’ll often get a reduced rate or small percentage discount for booking direct. They save money, you save money.

    Third, all legal accommodations are required to report the passport information of ALL their guests to the authorities. If you book an Airbnb and they DON’T ask for a copy of your passport or the passport itself, that’s a red flag. Occasionally they’ll ask you to give them your passport – don’t be alarmed – they aren’t doing it for nefarious purposes, it means they probably just haven’t got the time right then to copy out the information or make a photocopy.

  15. What would happen you refuse to pay tourist tax?

  16. What will happen if you refuse to pay the tourist tax?

  17. Hello David, I want to ask you if there is any place to file a report for a hotel that miscalculate the city tax. More specific, I was staying with my family (we were two adults and two kids (7 year old each which can be verified from the passport information that hotel took) in Rome from 19/5/2019 to 25/5/2019 and the amount of the city tax (Tassa di soggiorno) was calculated 84 euros and not 42 as it was supposed.
    Thank you

    • it’s ok, i have resolved the issue.

      • Dear Ioanna,
        Than you for letting me know.

        I am curious to know how you solved your issue.

        Please let me know.

        Thank you,

  18. Very informative article..this is the topmost topic when we actually traveled other countries and we should have knowledge about all this tax-related stuff, thank you for sharing and keep sharing

  19. When renting from an AirBnB situation, why arent the taxes collected with the payment of renting the location?

    • Dear Gena,
      I don’t know when you paid, but the city tax is collected when you are leaving (check-out) the hotel or B&B.

      Thank you,

  20. Hi David, we were told to leave 8 euros on the table as city tax before we self check-out of the apartment in Como. However, I had already received an invoice 2 days before we checked in that full payment has been made and we owe 0 euros. Since nobody will issue us a receipt when we leave and we have an invoice that says we have been charged, can I assume we were mistakenly asked to pay city tax?

    • I suggest contacting them and asking them to send you proof that you paid the city tax.

  21. Hello David Please Could you Help Me out. Is first time i intend to visit Italy . City Tax …. i intend to stay 3 days in Venice ; 8 days near Rome ; 14 days in Sorrento Or Rimini . Do i only pay Tax on 10 days??? Is this in What town out if The three i mentioned above ???
    Or i need to pay Tax in each town And each accomidation???
    We are 5 in our family. Thank you

  22. Greatings

    I’m staying at a 4 star camping in Cavallino-treporti near Venice. We are leaving 2 days earlier than our reservation due to practical reasons. We were expecting to pay to full amount if rent for our pitch, but they also charged the tourist tax. 13.50 euros a day a person extra = 81 euros since we are staying with 3 adults. I’m not certain thus us correct since all 3 of us will be out if the region and even out of the country by tomorrow evening.

    Thank you for your help!


    • Dear Sara,
      The tourist tax is linked to the reservation/stay. Therefore, if you stayed a few days only, if they asked you to pay the reservation in full they should ask you to pay the tax in full. Otherwise, the number of days of your stay will not match the number of days of the tax, and the authority could think that they kept part of the tax for them. I cannot study the case, it is just a thought, how I see it.


  23. Hi, we are staying in Nesso (Lake Commo). Upon arrival we have been asked for 84 Euro tourist tax. There are two adults and 2 children (14 and 16). We are staying for 14 nights. His calculation is 1.5 euros per person per night. When looking online I can find lots of info with regards to child exemptions for and limits on the amount of days charged. Can you offer any assistance?

    • I am sorry I do not offer this kind of assistance at the moment.

      Thank you,

  24. Im going to Venice for 2 day only and I will be staying in a friend place. How can I pay for the tourist tax?

    • If you will be staying at a facility you will be able to pay by card or in cash at the check out

  25. Did not receive a receipt and was asked to pay 2.50 euros per day for 7 nights and our Son did not come,so there was just three of us but was charged for 4 people. We weren’t aware of the Tourist Tax and on our invoice it was quoted as 56 euros for the 7 nights but were charged 70 euros. I have tried to explain this to the owner about the misrepresentation of the cost which weren’t aware of this tax and it is at the cheaper rate. He informed us that it had gone up in April this year, even though we booked in June this year. He has updated the webpage now but that is not helpful to us. He thinks that is ok after the event and not accepted the principle of misrepresentation and thinks it is ok to not have updated the webpage and took responsibility earlier. He has not suggested any good will gestures and just oblivious to the fact of consumer rights. At least no-one else will fall into this trap. Did we need to pay for the 4th person as he did take pictures of our passports which was ok but clearly shows only 3 travellers. He said that we booked for 4 people so may be that is the case? Had we had know about the tax I would have informed him, not sure whether that would have made any difference.

  26. I stayed in a B&B in Naples that did not correctly charging the tourist tax. It should be 3,50 euros per night for a B&B, payable in cash or credit card, and the customer should get a receipt. We were charged 5 euros per night, obliged to pay cash, and given no receipt. Is there a way to complain?

  27. The reason why most of the owners required a payment in cash is because in italy there is an important taxation request by municipality for any credit card transaction, differently than in many other places in the world. If you think that it is correct to charge the owner of the place where you stay with an extra tax you should keep on paying any service provided with credit card, but don’t be surprised in the future if you will find no more the same place in the next few year. THIS is the reason.
    However you are going to pay the city tax, with cash or card, you MUST receive an invoice from the reception at the moment of the payment. In case it is already included in the price of the room it has to be specified in the booking.

  28. Hi there, I’m a little confused and hope for a reply from someone who knows. Me and my family are willing to rent a house in Positano through Airbnb. The “house rules” section says that there’s a city tax from April to 2nd of November, but we’re staying from 7th till 12th of November, does it mean that there’s no tourist tax from November till April and we won’t have to pay it? Thanks in advance.

  29. Hello David ! I have booked an inn for 4 nights. The room is for 3 people. But I will be alone. I do not think that the inn is aware of this. In their summary email, the Inn mentions that I will need to pay the price of the room + the city tax (3 people x 4 nights x 3.50€ = 42€). I would like to know if I will need to pay the 42€ or only 14€ (1 person x 4 nights x 3.50 €). Could you please help me so i may give an explanation to the inn when the issue of payment will come ? Looking forward to discovering your beautiful city, and thank you in Advance.

  30. Hello, David!
    Thank you very much for creating such a helpful article and thread discussion!

    We are currently in Venice, renting appartment from booking and host is demanding tax payed in cash and is not giving us fiscal receipt. He even got angry at us because “it’s just 36 euros”, but we don’t like being screwed even for 1 euro.

    So now he said he will report us to local authorities if we don’t pay him.

    Is it that difficult to make a fiscal receipt or what could be the reason for him not willing to cooperate on this one?

    Also he says he needs money now, because he has to register us within 24 hours of our arrival.

    Thank you

    • The B&B owner should register its clients.

      The tourist tax can be paid in cash or by card, and the accommodation must issue a payment receipt or an invoice.

      For example, the Comune di Roma has published the following FAQ: “L’importo del contributo deve essere pagato in contante dal cliente?
      Laddove l’importo del Contributo di Soggiorno viene pagato insieme all’importo dovuto per la
      camera può essere pagato anche con carta di credito. Qualora invece il turista deve pagare solo
      l’importo del Contributo di Soggiorno è preferibile (ma non obbligatorio) pagarlo in contanti.”.

      Thank you,

  31. Hi David,

    We are consist of 22 peoples traveling to Rome and being charged for City Tax of EUR6/pax which total is EUR132 and there will be more nights to comes before we flying back to our country on Dec 4th.
    My question is, can we claim back our city tax from VAT?

    Thank you.

  32. Hi David,
    I am travelling to Rome in a few days to stay there for 4 days. I booked an apartment on with explicit information that the city tax 3.5EUR pp pn is included in the price. After booking, I got contacted by the host and later, also by assistant informing that there had been an error in pricing conditions and actually I would have to pay the tax extra. They asked me to accept the additional charge of 112 EUR. Obviously, I refused as this would a violation of consumer’s rights. I wonder what happens if I show up refusing to pay the tax what can happen. If they cancel my reservation or deny entry can I seek help with police or services who can support tourists in such scam attempts? I don’t want to end up in the street with the whole family. Thank you. Damian

    • Damian,
      I will send you ane mail as soon as possible.


  33. is resort fee and city tax the same thing

  34. Hi David
    We stayed in a flat in Como booked through a third party. The booking price excludes the city tax which we were asked to pay in cash and leave in the apartment upon check out. A few days after checking out the property owners contacted us claiming that we had not left the money for the city tax and that we have to transfer payment or they will report us to the municipality. We remember leaving the money but cannot be sure as due to other reasons it was a stressful check out process.

    We distrust this host as we forgot some bags at the property after check-out, which we went back to collect in the same morning within 1 hour of leaving, and later found out that some of our food and toiletries (in near new condition) has been stolen and many had been tampered with (we known because the safety seals of unopened items were broken). Therefore, we are refusing to transfer payment for the city tax unless they can prove that we did not leave the money behind.

    Now, our question is – if they report us to the municipality would they just fine us or would they investigate? Can they report us without any proof that we have not paid? Unfortunately because we were to leave cash payment inside the property, we don’t have a receipt. However, we have evidence of having communicated with them several times through the morning after check out through face-to-face, calls and text-message. The issue of the missing money was not raised until several days later through a text message.

    What is the possible implication if we don’t pay and are later found to be at fault?

    Thank you


  35. Hi!
    I’m going to Florence for two months now in October, do I have to pay tourist tax every single night for two months?

  36. Just checked into a private room in an airBnB in Brindisi and was told it was €5/night, which seems high. Is that legit?

    • Hi,
      As mentioned before, I am very sorry but we do not know the exact amount of the tax you will have to pay in your specific case. You should check on the Comune’s official website.

  37. Hello,
    We just checked in into an B&B in Bari and the owner said that the city tax will be 4€/person/night. We are staying 7 nights, that means that for the entire perioad, for 2 persons we will pay 56€. It seems high the price for us. Is it real that tax of 4€/person?
    Waiting for your opinion. Thank you!

    • Hi,
      I am very sorry but we do not know the exact amount of the tax you will have to pay in your specific case, as the amount of the tourist tax is not fixed but is calculated according to the rate decided by each municipality. You should check on the Comune’s official website.

  38. Hello. Reently I spent 6 nights in one of the italian cities. When booking via, I was informed that all fees and taxes are already included in the price. Upon checking in, the owner sent us a message via Whatsapp to leave 2.5 € per night per person. It surprised us very much. We wrote to the owner to report the tax via the booking website. It turned out that the landlord himself set the booking page to collect money in cash, after check out. Therefore, booking cannot do anything about it.

    My question is what can happen if we do not pay tax to the bank account number sent by him? If the city hall contacts us and even asks for x% more € then we can pay. I’m just afraid that the owner is not paying the tax and taking the money for himself. Unfortunately, this is my 4th trip to Italy, I have encountered fraud attempts very often. We have been deceived several times and then people pretend that they cannot communicate in English or even insulted me.

    • Claudia,
      I am very sorry for your negative experiences.

      We think you should

  39. Hi I’m travelling from UK to Sorrento staying in 4 star hotel do I have to pay for tourists tax if I am classified as disabled on PIP benefit. and will my carer have to pay as well what proof do I have to give them?

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