Tourism tax rates in Italy
Last reviewed 6 December 2024
Recent news
11 December 2024 | Bologna and Naples tourist tax: Bologna announced new rates for 2025 starting from 1 April 2025. Naples as well has announced an increase starting from 1 March 2025. Details are in the table below. As permitted by the Budget Law for the Jubilee, there will be a maximum increase of up to 2 euros per night. Starting January 1, 2026, the rates will revert to their 2024 amounts.
19 November 2024 | Milan tourist tax: On 7th November, the Comune announced new rates for 2025. Details are in the table below. New rates for 3-5 star exceed the current cap of €5 as national government has permitted municipalities for the Jubilee Year 2025 to increase current rates by up to €2 per person per night. Therefore the new cap for a municipality in 2025 will either be €7 or €12 per person per night.
24 October 2024 | Venice access fee: On Thursday 22 October, the Comune announced plans for 2025 (presentation) to be applicable on 54 days between April and July. The area, time and booking process will be the same as in 2024. For day visitors, the fee payable will either be €5 per person where booking is made more than 4 days in advance or €10 within 4 days. More information on the access fee in Venice section below.
Tourist Tax and Access Fee
There are different types of tourist tax:
- Access fee (contributo di accesso) or Landing contribution (contributo di sbarco) levied on day visitors to islands such as Venice and Capri
- Tourist Tax (imposta di soggiorno) levied on overnight visitors
Access Fee and Landing Contribution
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 implemented the ‘access fee’ (contributo di accesso) in 2024 for certain days between April and July in an attempt to ‘manage tourist flows’ in the city centre (‘old city’) 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 Comune on the access fee.
2025
The Comune announced on 24 October (presentation) the access fee will be applicable on 54 days between April and July in 2025.
The area, time and booking process will be the same as in 2024, whereby the access fee is applicable only entering the ’old city’ (area 1 on the map) and not the minor islands between 8.30am and 16.00.
Visitors (day and overnight) are required to book on the online platform, even though some visitors are exempt from payment of the fee (e.g. staying overnight in the municipality).
Booking process
Online platform – Italian | English
The booking platform is also published in French, German and Spanish. Duplicate information is published on Comune webpage (Italian | English). The FAQ document can be downloaded in Italian.
- Accommodation/tour operators who have joined the Access Fee agreement with the Comune:
- Accommodation facilities can issue exemption vouchers to their guests and therefore a tour operator/client 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 a payment voucher required (i.e. day visitor). Clients’ names will not be required, only the number of people in the group. For an 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)).
Fee payable (only for day visitors)
For day visitors, the fee payable will either be €5 or €10 per person in 2025. Access will always be possible, there is no limit on the number of visitors on a certain day.
| Day visitors (entering ‘old city’ on 54 days in 2025 between 8.30 and 16.00) |
€ per person, per day | Some Exemptions (from payment of fee / booking may still be required) |
||
| Venice | 5.00 (more than 4 days in advance of access date)
10.00 (within 4 days in advance of access date) |
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) |
||
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.
Initial official report on results of access fee in 2024.
Tourist tax for Overnight Visitors (Imposta di Soggiorno)
Type: Flat rate per person per night and mostly based on an accommodation’s star rating. Seasonality and where the accommodation is located (such as in Venice) can also affect the amount paid.
Decided by: local governments (municipalities) following national government legislation in 2011 (Decree No.23 of 14 March 2011 Article 4). Currently most municipalities are permitted by national government to levy up to €5 per person per night. 6 municipalities are permitted to levy up to €10 per person per night. These are:
- Rome and Venice
- Provincial capitals where tourist numbers are twenty times higher than the number of residents (Decree) – Florence, Pisa, Rimini, Verbania, Venice (already permitted)
For Jubilee Year 2025: national government has permitted municipalities to increase current rates by up to €2 per person per night (Article 1, para 492 of Law 213/2023). Therefore the new cap for a municipality will either be €7 or €12 per person per night.
Below are selected destinations and further (and constantly updated) 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 |
| Alghero (Sardinia) (max 7 nights) (May-Sep) (Oct-Apr) |
2.00 1.00 |
2.00 1.00 |
2.00 1.00 |
4.00 2.00 |
4.00 |
– | Children under 12 |
| Amalfi (no max nights) (1 April-2 Nov only) |
3.00 |
3.00 |
3.00 |
4.00 |
5.00 |
50% after 4 nights | Children under 10, 1 coach driver & 1 tour leader for every 25 persons |
| Assisi (current regulation) (max 3 nights) |
2.00 | 2.00 | 2.00 | 3.00 | 5.00 | 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 |
| 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, Youth Hostels |
| Como (max 4 nights) |
0.75 | 1.00 | 2.00 | 2.50 | 4.00 | – | Children under 14, Coach drivers & tour leaders |
| Florence (max 7 nights) |
3.50 | 4.50 | 6.00 | 7.00 | 8.00 | 50% groups from primary and secondary schools on an educational visit, 50% sport groups |
Children under 12 |
| Genoa (max 8 nights) |
2..00 | 2.50 | 3.00 | 4.00 | 5.00 | – | Children under 14 |
| Lecce (max 5 nights) (May-Oct) (Nov-Apr) |
3.00 1.50 |
3.00 1.50 |
3.00 1.50 |
4.00 2.00 |
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 |
| Milan (max 14 nights) From Jan 2025 |
2.50
3.50 |
3.50
4.90 |
4.50
6.30 |
5.00
7.00 |
5.00
7.00 |
50% business events | Children under 18, Adults under 30 staying in a Youth Hostel |
| Naples (max 14 nights) from 1 March to 31 Dec 2025 |
2.00
3.00 |
2.50
3.50 |
3.50
4.50 |
4.50
5.50 |
5.00
6.00 |
– | Children under 14, 1 coach driver & 1 tour leader for every 25 persons, Youth Hostels |
| Olbia (Sardinia) (max 7 nights) |
2.00 | 2.00 | 3.00 | 3.50 | 5.00 | Children under 16, 1 coach driver & 1 tour leader for every 25 persons |
|
| Palermo (Sicily) (max 4 nights) |
1.00 | 1.50 | 3.00 | 4.00 | 5.00 | 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) |
2.00 | 2.50 | 2.50 | 3.00 | 3.00 | – | – |
| Rimini (max 7 nights) |
1.50 | 2.00 | 2.50 | 4.00 | 5.00 | – | Children under 14, Coach drivers, 1 tour leader for every 24 persons |
| Rome (max 10 nights) |
4.00 | 5.00 | 6.00 | 7.50 | 10.00 | – | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Youth Hostels |
| 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 |
| 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 |
| Verona (max 5 nights) |
1.50 | 2.00 | 3.50 | 4.50 | 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, Youth Hostels |
| € (per person, per night) | Net Cost of Stay (including breakfast, excluding 10% VAT) | Reductions | Some Exemptions | |||
| €1-30.99 | 31-69.99 | €71-120.99 | €121 and above | |||
| Bologna (max 5 nights) ONLY from 1 April to 31 December 2025 |
3.00
4.00 |
4.20
5.80 |
4.60
6.50 |
5.00
7.00 |
– | 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.
Can’t find what you’re looking for? Email policy@etoa.org
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