The imposta di soggiorno: what the law sets, what your Comune decides.

Your Comune's regulation decides, within the national ceiling of EUR 5 per person per night set by art. 4 of D.Lgs. 23/2011, which rises to EUR 10 in provincial capitals with more than twenty tourist presences per resident. Rome levies a contributo di soggiorno instead, up to EUR 10, and Venice may take its imposta di soggiorno to the same ceiling. In 2026 each of these ceilings may rise by up to EUR 2; Comuni in Lombardy and Veneto near the Milano Cortina Olympic competition venues have a rule of their own. The amount usually varies by property type and category and applies only up to a maximum number of consecutive nights (seven in Florence).

The guest who stays pays it. You, as the operator, are the person responsible for paying the tax, with a right of recourse against the guest (art. 4, para. 1-ter, D.Lgs. 23/2011, introduced by art. 180 of D.L. 34/2020): you collect, remit to the Comune and declare. If a guest does not pay, the obligation to the Comune is still yours. Where a platform or agency collects the rent of a short let or takes part in the payment, the law makes it responsible instead.

For a short let (locazione breve: a home let for 30 days or less by a private individual outside any business), the law makes whoever collects the rent or takes part in the payment responsible for the tax. Where a platform or agency collected the rent or took part in the payment, it declares those stays: leave them off your annual declaration, not even as exempt, and declare every other stay, direct bookings included. Outside a short let, for example when you let as a business, this rule does not apply and you remain responsible. Your Comune may have its own rules for platform bookings: in Florence, for example, the stays Airbnb collected the tax for go in the monthly return, with any difference in rate to pay.

For a missing or inaccurate declaration, the administrative penalty for violations committed until 31 December 2026 is 100 to 200 percent of the amount due; for violations committed from 1 January 2027 it is 100 percent of the unpaid tax for a missing declaration and 40 percent for an inaccurate one, at least 50 euro in either case. For an omitted, late or partial payment the penalty is 25 percent of the unpaid amount, reduced for a short delay: under art. 13 of D.Lgs. 471/1997 for violations committed from 1 September 2024 to 31 December 2026, and under art. 38 of the consolidated tax-penalty code (D.Lgs. 173/2024) from 1 January 2027. The Comune checks how the tax is applied, remitted and declared, and may ask for the documents behind it. Check your own case and the exact figures in the cited sources.

Remittance follows the calendar your Comune's regulation sets (monthly in Florence, for example), to the account it designates. The declaration is annual and electronic, on the ministerial form, by 30 June of the year following the one it covers.

Not yet. Working out each stay's tax from your Comune's rules is in preparation: join the waitlist to hear when it starts. Remitting to the Comune and filing the annual declaration are yours to do (or the intermediary's, for a short let whose rent it collects or whose payment it takes part in).

Your Comune's regulation sets them. In Florence, for example: children under 12, up to two people accompanying a hospital patient, and police on duty; only non-residents pay. Some exemptions require a statement from the guest, to keep on file.

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