Venice
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Important changes are on the way regarding tourist tax in Italian cities and towns. A recent agreement has been signed between the government and the ANCI (National Association of Italian Municipalities) regarding the revision of this tax. The agreement came after a meeting attended by Tourism Minister Daniela Santanchè, Deputy Minister of Economy Maurizio Leo, and ANCI President Roberto Pella. Here’s what will change.

What is Tourist Tax in Italy?

Italy's tourist tax is a levy applied to those staying in accommodation facilities, whether hotel or non-hotel, with costs varying depending on local regulations. Article 4 of Legislative Decree No. 23 of 14 March 2011 regulates the tourist tax and those it applies to.

Tourist tax is due for stays of any duration in certain specific areas by visitors, meaning it applies not only to tourists but also to Italian (or foreign) residents who spend one or more nights away from their own homes. Accommodation providers collect the tax and are required to submit an annual management report (Model 21) to the local authority by 30 January each year.

Current regulations on Tourist Tax

So far, the tourist tax can be applied by around 1,200 municipalities (identified as cities of art and popular tourist destinations) out of the total 7,900 Italian municipalities. The amount of the tax varies depending on the type of accommodation and ranges from a minimum of 1 to a maximum of 8 euros per night.

Changes in the 2025 Budget

The 2025 Budget is expected to amend the relevant regulations. Specifically, the main criteria for extending the tax to smaller towns and cities will be changed, thus increasing the number of administrators who can apply the tax.

Following the meeting between the Ministry of Tourism, Ministry of Economy, and Anci, a statement was issued explaining that “the parties have agreed on the need to standardise and simplify the rules nationwide and to make it applicable to all municipalities on a voluntary basis. The focus was on turning the tourist tax into a purpose-specific tax to return funds to the tourism sector.”

The goal is to make the tourist tax “a purpose-specific tax to return funds to the tourism sector, ensuring that the tax can also be allocated to urban decoration and security, as requested by Anci; a technical committee will be convened to study price ranges to make the tax proportional to the room cost and payable per person,” the statement also reads.