Italy Tourist Tax (Imposta di Soggiorno) for Holiday Rental Hosts
The Italy tourist tax is a charge per guest per night, set by each Italian town and collected by the host or the booking platform. Most towns call it the imposta di soggiorno, which means stay tax. Each comune, or local council, sets its own rates, caps and exemptions. A flat in Venice and a flat in Rome follow very different tables.
This guide explains how the tax works for holiday rentals, using the official tables from Rome and Venice as worked examples. It also covers who must collect and pay it, which guests are exempt, how Airbnb fits in and where ChargeAutomation helps. Rules change, so confirm current rates with your comune before you set prices.
Key Takeaways
Holiday rental hosts in Italy collect a per-person, per-night stay tax set by each comune, then pay it to the town on its own schedule.
Rome charges €6 per person per night for short-term rentals, for up to 10 nights in a row, under tariffs in force since October 2023.
Venice charges tourist rentals €3 to €5 per person per night in high season, depending on the cadastral group, for the first five nights only.
Since January 2024, Airbnb must collect the tax on stays of up to 30 days in towns that have joined its Tourist Tax portal.
ChargeAutomation can add the tax as an itemised charge on direct bookings and collect guest IDs, while the host still files with the comune.
How Does the Italy Tourist Tax Work for Holiday Rentals?
The tax is a fixed amount per person per night, paid by the guest and collected by whoever runs the stay. Each comune decides whether to charge it and sets its own rates. Venice cites Article 4 of Legislative Decree 23 of 2011 as the legal basis. Rome runs its own version, the contributo di soggiorno, under a city rule approved in March 2024.
In Rome, the people responsible are property managers and anyone who collects rent for a short let. That includes letting agents and online portals that connect guests with hosts. They can recover the amount from the guest, but must pay it to Roma Capitale even when a guest refuses. They must also record the guest who refuses and tell the city.
Rome sets a clear filing rhythm. A quarterly return and payment are due by the 16th day after each calendar quarter ends. An annual summary declaration follows by 30 June of the next year. Receipts, invoices and exemption forms must be kept for five years.
Venice works in a similar way. The manager collects the tax, gives the guest a receipt and pays the money to the city after each calendar quarter. Venice residents are exempt. The stay tax is separate from Italy's police guest reporting rules.
Before the first booking in any Italian town, a holiday rental host usually needs to confirm:
whether the comune charges a stay tax at all
the nightly rate for the property type
the maximum number of taxable nights
which guests are exempt and what proof they sign
the return and payment deadlines
whether Airbnb collects on the host's behalf
how long records must be kept
Italy Tourist Tax Rates in Rome and Venice
The Rome tourist tax for a short-term rental is €6 per person per night, for up to 10 nights. The cap counts nights in a row in the same property within a calendar year. Holiday homes pay €6 in category 1 and €5 in category 2, and B&Bs pay €6. Hotels range from €4 at one star to €10 at five stars.
Rome exempts children until their tenth birthday. Patients having care in the city are exempt, with one carer per patient, as are parents with a sick child under 18. People with a severe disability certified under Law 104 of 1992, or a similar foreign rule, are exempt with their family carer. Several exemptions need a signed declaration given to the host.
The Venice tourist tax for tourist rentals uses one zone for the whole city. In high season, from 1 February to 31 December, the rate is €5, €4 or €3 per person per night. The band depends on the cadastral group, from A/1, A/8 and A/9 at the top to A/4 and A/5 at the bottom. January rates are 30% lower, at €3.50, €2.80 or €2.10.
Venice only charges the first five nights in a row. Children under 10 pay nothing, and half the rate applies from age 10 until the 16th birthday. Disabled guests, people having rehab therapy in the city and one companion per hospital patient are also exempt. The current Venice leaflet has applied since 1 April 2025.
The verified figures from both cities' official tables are:
Rome short-term rental: €6 per person per night, 10-night cap
Rome holiday home: €6 in category 1 or €5 in category 2
Rome B&B: €6 per person per night
Venice tourist rental, high season: €3 to €5 by cadastral group
Venice tourist rental, January: €2.10 to €3.50
Venice cap: first five nights in a row
children under 10 exempt in both cities
How ChargeAutomation Supports Holiday Rental Hosts in Italy
Paying the tax to the comune is the host's job, and ChargeAutomation is not part of that filing. ChargeAutomation does not submit stay tax returns or pay councils. What it can do is make the guest side cleaner, so the right amount is collected and recorded before arrival.
On direct bookings, hosts can add the city tax as an itemised charge in the ChargeAutomation upsell and payment flow. Automatic receipts and invoices show it as its own line, which helps when a guest asks what they paid. Payments run through 130+ gateways, including Stripe, PayPal and Adyen, with 3D Secure under PSD2. For Airbnb stays, use Airbnb's tax tools and never charge the guest outside Airbnb.
ChargeAutomation also collects guest data and IDs at online check-in, with a live selfie match through Stripe Identity. Hosts can add custom pre-arrival questions, such as each guest's age, to apply rules like Rome's under-10 exemption. XLSX and CSV reporting exports help when totalling nights for a quarterly return. See ChargeAutomation's online check-in tools for guest compliance in Italy.
ChargeAutomation features that fit Italian holiday rentals include:
city tax as an itemised upsell or charge on direct bookings
automatic receipts and invoices with custom line items
online check-in with ID and passport collection
selfie verification through Stripe Identity
custom pre-arrival questions for guest ages
XLSX and CSV reporting exports
3D Secure payments and chargeback protection
50+ PMS integrations, including Guesty and Hostaway
Frequently Asked Questions
How much is the tourist tax in Rome for an Airbnb?
Rome charges €6 per person per night for short-term rentals, for up to 10 nights in a row in the same property. Children under 10 are exempt. Airbnb collects it on stays of up to 30 days only where the town has joined its Tourist Tax portal. Check the Taxes page in your Airbnb account to see.
Do children pay the imposta di soggiorno in Venice?
No, children under 10 pay nothing in Venice. Guests aged 10 to 15 pay half the full rate, under the city's table of reductions. The tax only applies to the first five nights in a row.
Who pays the tourist tax for a holiday rental in Italy, the host or the guest?
The guest pays the tax, but the host or manager collects it and pays it to the comune. In Rome, managers must pay even if a guest refuses, and must report the refusal to the city. Online platforms can also be responsible where they handle the rent payment.
Does Airbnb collect the Italian tourist tax for hosts?
Sometimes. Since 1 January 2024, Airbnb must collect the tax on short-term rentals of up to 30 days in towns registered on its Tourist Tax portal. Where Airbnb does not collect, the host stays fully liable for collecting and paying it.
How often do holiday rental hosts pay the tourist tax in Rome?
Every quarter. Hosts send a return and pay by the 16th day after each calendar quarter ends. An annual declaration follows by 30 June of the next year. Receipts and exemption forms must be kept for five years.
