The annual tourist-tax return in Italy
In a municipality with a tourist tax, the operator responsible for it files an annual return (dichiarazione) by 30 June of the following year, filed online only, through the Agenzia delle Entrate services or an authorised intermediary. It is due even for a year with no stays. Short lets for which a platform or agency collected the rent or took part in the payment are declared only by that platform or agency. A missing or inaccurate return costs 100% to 200% of the tax due, with fixed rates from 2027.
Last verified September 16, 2026
Key facts
| Fact | Value | Legal basis |
|---|---|---|
| Deadline for the annual tourist-tax return | 30 June of the following year, filed online only, through the Agenzia delle Entrate services or an authorised intermediarySourceLast verified September 16, 2026D.Lgs 23/2011, art. 4(1-ter); MEF decree of 29 April 2022; Ministry of Economy and Finance FAQ of 19 September 2022 | D.Lgs 23/2011, art. 4(1-ter); MEF decree of 29 April 2022; Ministry of Economy and Finance FAQ of 19 September 2022 |
| Return for a year with no stays | Due even for a year with no stays, so the municipality can run its checks. It is not due for a year in which the municipality suspended the tax for the whole year; if the suspension covered only some months, the return is still dueSourceLast verified October 6, 2026Ministry of Economy and Finance FAQ nos. 14, 16 and 27 of 19 September 2022 | Ministry of Economy and Finance FAQ nos. 14, 16 and 27 of 19 September 2022 |
| Short lets for which a platform or agency collected the rent or took part in the payment | The platform or agency declares them; the host leaves them out entirely, not even as exempt, and declares every other stayA short let is a home let for 30 days or less by a private individual outside any business. From 1 January 2027 the rule moves, with the same wording, to the new income-tax code (D.Lgs 117/2026, art. 207(1) and art. 208(4)).SourceLast verified October 6, 2026DL 50/2017, art. 4(1) and (5-ter); Ministry of Economy and Finance FAQ nos. 2, 3, 6 and 7 of 19 September 2022 | DL 50/2017, art. 4(1) and (5-ter); Ministry of Economy and Finance FAQ nos. 2, 3, 6 and 7 of 19 September 2022 |
| Penalty for a missing or inaccurate return, violations until 31 December 2026 | 100% to 200% of the tax dueSourceLast verified October 31, 2026D.Lgs 23/2011, art. 4(1-ter), and DL 50/2017, art. 4(5-ter), in the text that still applies to violations until 31 December 2026 (D.Lgs 147/2026, art. 12(9)), before art. 12(7) and (8) of that decree amended them | D.Lgs 23/2011, art. 4(1-ter), and DL 50/2017, art. 4(5-ter), in the text that still applies to violations until 31 December 2026 (D.Lgs 147/2026, art. 12(9)), before art. 12(7) and (8) of that decree amended them |
| Penalty for violations from 1 January 2027 | 100% of the unpaid tax for a missing return and 40% for an inaccurate one, at least €50 in each caseSourceLast verified October 30, 2026D.Lgs 147/2026, art. 12(7) to (9) | D.Lgs 147/2026, art. 12(7) to (9) |
Who files and when
The operator responsible for the tax files one return per municipality per year, covering the whole previous year, by 30 June of the following year, filed online only, through the Agenzia delle Entrate services or an authorised intermediary. The form is the one approved by the Ministry of Economy and Finance.
The return is due even for a year with no stays, so the municipality can run its checks. It is not due for a year in which the municipality suspended the tax for the whole year; if the suspension covered only some months, the return is still due.
Bookings through a platform
For short lets where a platform or agency collected the rent or took part in the payment, the platform or agency declares them; the host leaves them out entirely, not even as exempt, and declares every other stay. A host whose bookings are all direct declares all of them.
Penalties
For violations until 31 December 2026, a missing or inaccurate return is fined 100% to 200% of the tax due.
For violations committed from 1 January 2027, the penalty is 100% of the unpaid tax for a missing return and 40% for an inaccurate one, at least €50 in each case. Paying the tax itself late is a separate penalty, set out in the tourist-tax guide.