Tourist Tax Calculator for Municipality - Tourism Tax 2026 | Federico Calò
Calculate overnight stay tax for municipality, accommodation type, number of nights and guests. Tariffs based on municipal decrees 2026 - free for tourism structure managers.
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Select the town, structure type and enter nights and guests to calculate the tax.
Frequently Asked Questions
What is the overnight stay tax and who pays it?
Accommodation tax (D.Lgs. 23/2011 art. 4) is a municipal tax applied to tourists staying in accommodation establishments. It must be paid by the guest but collected and paid by the establishment. Does not apply to residents of the municipality or exempt categories (minors under 14 years old, disabled people, and their companions).
How does the amount vary among different towns?
Every municipality with over 10,000 residents or strong tourist orientation can establish and determine its own rates by decree of the council. Typical rates range from €0.50/night for campsites to €5-8/night for 4-5 star hotels in major cities. Venice, Rome, Milan, and Florence have some of Italy's highest rates.
Is there a maximum number of tax-free nights?
Yes. Most municipalities apply a 7-10 consecutive night limit for stay, with additional nights exempt beyond that. For example, Venice (7 nights), Rome (10 nights). The calculator automatically takes into account the expected cap set by each municipality's decree.
How do I make a payment to the municipality?
The structure's manager collects the tax at the time of stay payment and pays it periodically to the municipality (monthly, quarterly or with another established frequency by the resolution). The F24 model is used with the specific municipal tax code or the municipal portal. The accounting includes overnight stays, guests, and collected amounts.
Are non-hotel structures subject to tax?
Yes. Even B&Bs, vacation homes, tourist apartments, and booked structures through OTAs (Airbnb, Booking.com) are subject to the overnight stay tax. Many platforms collect the tax directly on behalf of the host in many municipalities. Always check the town's decree and agreements with the platform.
Are computer calculations official?
Rates shown are assumed values derived from publicly available sources (municipal resolutions published, ANCI 2026 data). They are not official verified values directly by the authorities. Always check the current amount by consulting the latest municipal resolution or the town's website before applying the rate to guests.
How is it used?
- Select the municipality
Enter the name of the tourist town where the accommodation is located. The list is based on the V162 dataset with Italy's main destinations.
- Indicate the structure type
Select the structure category (hotel 1-5 stars, B&B, apartment, campsite). Rates vary by type according to municipal decree.
- Insert nights and guests
Indicate the number of nights of stay and the number of guests subject to tax. Many municipalities apply a maximum number of taxable overnight stays.
- Calculate and Interpret
The calculator shows the total amount to be reclaimed (€) with detail of the tariff per night and actually taxable nights. Always check with the current municipal decree.
Guest tax in Italy: a guide for hospitality managers
Stay tax - or overnight stay tax - is a local tribute instituted in Italy with the D.Lgs. 23/2011 art. 4. Municipalities with more than 10,000 residents or characterized by significant tourist vocation can establish the tax and set its rates autonomously through the city council's resolution, updated annually.
Hosts of accommodation (hotel, B&B, vacation home, apartment on OTAs, agriturismo, camping) have the obligation to collect and pay the tax from guests at the time of payment for stay and periodically report it to the municipality, accompanied by an accounting with the register of overnight stays and details of receipts.
Rates vary significantly between towns: from €0.50 per night at small village campsites to €5-8 per night for 5-star hotels in major tourist cities like Rome, Venice, Milan, and Florence. Many towns apply a maximum number of taxable nights for stays (typically 7-10 nights), after which additional nights are exempt.
Practical example: family in Rome, 3-star hotel for 3 nights
Scenario: Coppia + 1 bambino (che risulta esente per molti comuni) soggiorni in un hotel 3 stelle a Roma per 3 notti. Roma applica circa €3,00 per notte per persona negli hotel 3 stelle (cap 10 notti).
- Hotel rate 3 stars Rome: $3.00/night/person
- Nights: 3 (fewer than 10 nights)
- Guests subject to tax: 2 adults (child under 14 exempt in many municipalities)
- Total: €3.00 × 3 nights × 2 guests = €18.00
Note: Exemptions for minors vary by municipality. Check the current resolution for exempt categories (disabled, healthcare personnel on duty, etc.).
Vocabulary
- Municipal Decision
- Formal Act by which the Council or Municipal Board sets Tax Rates for Overnight Stay for the Current Year, published on the Town Hall Bulletin and updated annually.
- Max roof height
- Maximum number of nights for stay subject to the rate. Additional nights beyond the cap are exempt. Example: Cap 7 nights in Venice, Cap 10 nights in Rome.
- Online Travel Agency
- Platforms like Booking.com, Airbnb, Expedia that in accordance with local municipalities collect the overnight stay tax directly from the guest at the time of booking, paying it to the municipality on behalf of the host.
- Periodic Payment
- Mandatory payment by the host to the municipality with monthly or quarterly frequency, attaching the accommodation report.
Do you need a custom analysis?
This tool is free and informative. For in-depth analysis with AI on-prem - private data, zero cloud - contact Federico.