Imposta di soggiorno · art. 4 D.Lgs. 23/2011

The tourist tax, right for every stay and every Comune.

The imposta di soggiorno is Italy's tourist tax: a per-person, per-night charge that each Comune may introduce by its own regulation under art. 4 of D.Lgs. 23/2011, generally up to EUR 5 a night. The host collects it from guests, remits it to the Comune and files an annual declaration by 30 June. Vidimo calculates it for every stay.

Vidimo calculates the imposta di soggiorno for every stay from your Comune's regulation: rates, exemptions and night caps, with the cases to check flagged. Remittance and the annual declaration remain yours, with the totals ready.

For short-term rentals, B&Bs, and independent hotels across Italy.

Last updated: September 2, 2026

The right amount, every stay

Nights, guests, category and season per your Comune's regulation, with exemptions applied and doubtful cases flagged.

Your Comune's rules, from the sources

From the property's address Vidimo identifies the Comune and derives the rates, exemptions and night caps from the Comune's regulation and other published sources, each one cited so you can check it.

Ready for remittance and the declaration

Every amount stays recorded on the reservation: the period's total and the figures for the 30 June declaration are a sum.

Other obligations in Italy:Alloggiati WebISTAT / Ross 1000

Three obligations, three deadlines you can't miss

The tourist tax looks like a detail until the Comune cross-checks your guest presences against your declaration. It is three separate duties.

Collect the right amount

at every stay

Per person and per night, following the rates, exemptions and night caps of the municipal regulation. A wrong amount multiplies across every booking.

Remit to the Comune

monthly or quarterly, per the regulation

You are the person responsible for payment: you collect from guests and remit to the Comune on the schedule it sets. Late payment costs 30 percent of the amount.

Declare every year

by 30 June of the following year

An electronic declaration on the ministerial form, with the year's presences and amounts. Missing or inaccurate: 100 to 200 percent of what was due.

How it works

Three steps. Set it up once, the rest runs itself.

1

Set the address

From the property's address Vidimo identifies the competent Comune and writes the tax instruction: rates by category and season, exemptions, night caps, with sources.

2

Bookings arrive

From Airbnb, Booking.com and direct channels. For every stay Vidimo calculates the tax on nights and guests, applies the exemptions and flags the cases to check.

3

Review and remit

Review the amount and adjust it if needed: it stays recorded on the reservation. The period's total for the Comune and the figures for the 30 June declaration are ready.

Why Vidimo

Compliance here isn't a promise on a page: it's built into the product and backed by sources.

Built on art. 4 of D.Lgs. 23/2011 and your Comune's regulation

The national ceiling, liability and penalties come from the law; rates and exemptions from your Comune's regulation, with the sources cited on this page.

Your data stays in the EU

Guest data is processed under the GDPR. Vidimo is your data processor, not a data reseller.

One bill, no surprises

€30 per unit per month, AI included. No per-transaction fees and no hidden per-unit add-ons.

Pricing

One price. Everything included.

No per-transaction fees and no hidden per-unit add-ons.

30/unit/month

No setup fees. Cancel anytime.

Included:

  • Omnichannel guest inbox (Airbnb, Booking, WhatsApp, email)
  • Online guest check-in with document scanning
  • Tax instruction for your Comune, sources cited
  • Tourist tax calculated for every stay, exemptions flagged
  • Amounts recorded for remittance and the annual declaration
  • AI copilot with operational tools
  • iOS and Android apps

With providers that charge per-unit tiers plus fees on deposits, payments, and upsells, the bill is never clear. With Vidimo you know exactly what you'll pay.

Frequently asked questions

Answers to the most common concerns before leaving the calculation to Vidimo.

How much is the imposta di soggiorno?

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; Rome applies its contributo di soggiorno with a higher ceiling. The amount usually varies by property type and category, sometimes by season, and applies only up to a maximum number of consecutive nights. Vidimo researches these rules in your Comune's regulation and other published sources, cites them, and applies them to every stay.

Who pays the tax, and who is liable?

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.

Airbnb already withholds the tax. Do I still have to do anything?

It depends on your Comune. Where a platform collects your payments it may itself be responsible for remitting the tax and withhold it at booking, as Airbnb does in many Comuni; direct bookings and other channels stay with you. Check your Comune's regulation and the platform's settings, and make sure the annual declaration covers everything. Vidimo calculates the tax on every booking, whichever channel it comes from, so for each stay you know what is due.

What do I risk if I don't remit or don't declare?

For a missing or inaccurate declaration the administrative penalty is 100 to 200 percent of the amount due; for an omitted, late or partial payment the penalty of art. 13 of D.Lgs. 471/1997 applies, 30 percent of the unpaid amount (art. 4, para. 1-ter, D.Lgs. 23/2011). Comuni check by cross-referencing the guest presences reported to the Police and the Region against declarations. Check the exact figures in the cited sources.

When do I remit, and when do I declare?

Remittance follows your Comune's regulation, usually monthly or quarterly, to the account the Comune designates. The declaration is annual and electronic, on the ministerial form, by 30 June of the year following the one it covers. Vidimo keeps the amount of every stay, so the period's total and the declaration's figures are a sum, not a reconstruction.

Does Vidimo remit the tax or file the declaration for me?

No. Vidimo calculates the tax for every stay from your Comune's rules, records it on the reservation and flags the cases to check (documentary exemptions, children near the age threshold). Remitting to the Comune and filing the annual declaration are yours to do, with the totals ready.

Which exemptions apply?

Your Comune's regulation sets them: almost always minors up to an age the Comune fixes, often residents, people accompanying a patient in care, drivers and tour guides, and police on duty. Some exemptions require a self-declaration or a document to keep on file. Vidimo applies the exemptions in your Comune's regulation and flags the ones that need a document.

Where are my data and my guests' data stored?

We process data under the GDPR within the EU. Vidimo is the processor of your data and keeps it only as long as the law and the calculation require.

Stop working out the tourist tax by hand.

Book a demo and see your own Comune's rules applied to a real reservation.

Informational content, not tax or legal advice. Rates, exemptions and deadlines depend on your Comune's regulation and on the law in force (art. 4 D.Lgs. 23/2011) as of the last update; verify with the municipal regulation, the cited sources or your accountant before acting. Vidimo calculates and records the tax for every stay; remitting it to the Comune and filing the annual declaration remain your responsibility.