Tourism tax rates in Italy
Last reviewed 24 April 2024
Recent news
24 April 2024 | Venice access fee: The Access Fee agreement with the Comune has been extended to tour operators/agencies in addition to accommodation providers. Currently to join the agreement, the representative applying on behalf of the tour operator/agency must have a digital identity code (SPID/CIE/Cns) i.e. be resident in Italy. More information in Venice section below.
16 January 2024 | Venice access fee: Booking platform now live (Italian | English). Starting on 25 April 2024, visitors including those staying overnight are required to book when entering the centre ‘old city’ on 29 days in 2024 (unless exempt). In addition €5 fee per person per day applies on these days (unless exempt).
Contributo di sbarco / Imposta di soggiorno
There are two types of tourist tax:
- contributo di sbarco/accesso levied on day visitors to small islands and Venice
- imposta di soggiorno levied on overnight visitors
Contributo di sbarco/accesso
Some municipalities (classed as small islands and Venice) are permitted by national government to levy a tax on day visitors, known as an access fee or landing contribution. The maximum amount small islands can levy is €2.50 per person per day (set in 2015 Article 33), but at certain times of the year or to access designated environmental areas €5 per person per day can be levied. Venice is permitted to levy up to €10 per person per day.
Capri is one such destination applying the access fee levying €2.50 per person per day year round.
Venice
Venice will implement the ‘access fee’ (contributo di accesso) on 25 April 2024 (following city council approval on 12 September 2023). The purpose of the access fee is to ‘manage tourist flows’ and will be applicable when entering the city centre (‘old city’) on 29 days in 2024 between 8.30am and 16.00.
The 29 applicable days in 2024 can be found here – Italian | English (slide 9) as part of a presentation from the city council on the access fee. They are 25 April to 5 May inclusive and every weekend from 11 May until 14 July (excluding the weekend of 1/2 June).
Visitors are required to book on the online platform (Italian | English) when entering the ’old city’ (area 1 on the map) on the applicable day and time, even though some visitors are exempt from payment of the fee (e.g. staying overnight in the municipality). The booking platform is also published in French, German, Spanish. Duplicate information is published on City Council webpage (Italian | English). The FAQ document can be downloaded in Italian.
Booking process
- Accommodation/tour operators who have joined the Access Fee agreement with the Comune:
- Accommodation facilities can issue exemption vouchers to their guests and therefore tour operator is not required to book requesting an exemption voucher.
- Tour operators who have joined the agreement for tour operators/agencies can book a group (between 10-60 people) using only the name of the group leader when payment voucher required (i.e. day visitor). Clients’ names will not be required, only the number of people in the group. For exemption voucher, if accommodation provider does not issue, see point 2 below.
- Currently for tour operators to join the agreement, the representative applying on behalf of the tour operator must have a digital identity code (SPID/CIE/Cns) i.e. be resident in Italy. The agreement is required to be signed by the CEO of the operator, but responsibility can be delegated to up to 3 people to register the groups. Updates on expanding the membership agreement allowing more tour operators to join the agreement will be communicated on this page.
- Tour operators without Access Fee agreement with the Comune or accommodation provider does not issue exemption voucher(s)
- When booking either paying or applying for exemption, the full name of the visitor is required to receive a QR code voucher to be shown in the event of enforcement checks. Children under 14 are not required to book and neither are disabled persons and accompanying carer. Name changes are not possible once booking has been made. A voucher can be cancelled up until the day before the visit. NB cancelling one voucher in a group booking, cancels all the other vouchers issued on the same booking (i.e. main and additional holder(s)).
Additional information
The legal basis for the access fee 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 person per day. Further information on the access fee can be found by clicking on ‘Venice’ in the table below.
| All visitors (entering ‘old city’ on 29 days in 2024 between 8.30 and 16.00) |
€ per person, per day | Some Exemptions (from payment of fee / booking may still be required) |
||
| Venice | 5.00 | Visitors staying in the municipal area who pay the overnight tourist/city tax (booking required), Children under 14, Secondary school trips (booking required), Full exclusions/exemptions list in Articles 4/5 of the regulation (Italian | English) |
||
During 2024, the €5 fee is fixed. As such, there will be no attendance threshold from when a surcharge may be levied as set out in the regulation.
We understand the 2025 rate(s) for the Access Fee will be decided around November 2024 and anticipate dynamic pricing will be introduced where the rate varies (up to max €10 per person per day).
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.
Table currently being reviewed and will be updated shortly (24 April 2024).
| 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 |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
This content is exclusive to ETOA members
Not a member yet?
The ETOA membership opens invaluable networking opportunities to your business, allows you to gain access to critical insights and information and contributes to the campaign for a better regulatory environment in Europe.
- Connect with the global travel trade
- Stay informed of insights, regulations and changes
- Be supported in shaping the tourism landscape