Recaudación y pago de impuestos sobre el alojamiento por parte de Airbnb en Italia
Tourist Tax collection and remittance options in Italy
In light of the 2024 Budget Law amendment to Law Decree 50/2017 effective 1 January 2024, Airbnb has the obligation to collect Tourist Taxes on behalf of short term rentals for stays up to 30 days (“locazione breve”). If you are a short term rental Host in a municipality that imposes a Tourist Tax, Airbnb will collect and remit this on your behalf. This list provides the short term rental categories for which we will collect and remit Tourist Taxes.
I’m a host offering other types of accommodations that do not qualify as a short-term rental (e.g. an extra-hotel accommodation facility): what should I do?
If you are a host offering other types of accommodations that do not qualify as a short-term rental (i.e. a listing with a category that is not on this list) and your municipality imposes a Tourist Tax, you are responsible for collecting and remitting tourist taxes.
To learn more about how to collect tourist taxes manually, see How does manual occupancy tax collection and payment work?
My City opted to use the pass through tax feature where I set up the rules in my account and Airbnb remitted the Tourist Taxes to the authorities. What do I do now?
Nothing! Airbnb will now collect and remit the Tourist Tax on behalf of short term rentals in your area.
I’m a host offering a short-term rental where Airbnb already collects and remits Tourist Tax: what has changed?
If you are a host with a listing in one of the municipalities listed below (see the “Default Tourist Tax collection and remittance by Airbnb in Italy” section below), Airbnb will continue to collect and remit the Tourist Tax on your behalf unless otherwise noted. There will be no change—Airbnb will continue to collect and remit as we are today. See below for more information.
Default occupancy taxes collection and remittance by Airbnb in Italy
Arzachena
Guests who book Airbnb listings that are located in Arzachena, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3% of the listing price including any cleaning fees, with a maximum of 5 € per person per night, for reservations 7 nights and shorter in Arzachena, Italy. For detailed information, please visit the Municipality of Arzachena website.
Bagno a Ripoli
Guests who book Airbnb listings that are located in Bagno a Ripoli, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 1.50 € per person per night, up to a maximum of 7 nights for reservations in Bagno a Ripoli, Italy. For detailed information, please visit the Municipality of Bagno a Ripoli website.
Bergamo
Guests who book Airbnb listings that are located in Bergamo, Italy will pay the following tax as part of their reservation:
- Tourist Tax: 6% of the listing price, with a maximum of 5 € per person per night, for reservations 5 nights and shorter in Bergamo, Italy. For detailed information, please visit the Municipality of Bergamo's website.
Bologna
Guests who book Airbnb STRs listings that are located in the City of Bologna, Italy, will pay the following tax as part of their reservation:
- Tourist Tax: 7.5% of the listing price with a maximum of 5 € per person per night, for reservations 30 nights and shorter in Bologna, Italy. For detailed information, please visit the Municipality of Bologna's website.
Catania
Guests who book Airbnb listings that are located in Catania, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 2 € per person per night, up to a maximum of 4 nights for reservations in Catania, Italy. For detailed information, please visit the Municipality of Catania website.
Florence
Guests who book Airbnb listings that are located in Florence, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 5.5 € per person per night, up to a maximum of 7 nights for reservations in Florence, Italy. For detailed information, please visit the Municipality of Florence’s Tourist Tax website.
Genoa
Guests who book Airbnb listings that are located in Genoa, Italy will pay the following taxes as part of their reservation:
- Municipal Tourist Tax: 3.00 € per person per night, up to a maximum of 8 nights for reservations in Genoa, Italy. For detailed information, please visit the Municipality of Genoa’s website.
Golfo Aranci
Guests who book Airbnb listings that are located in Golfo Aranci, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 5% of the listing price, with a max of 5 € per person per night, including any cleaning fees for reservations up to 30 nights in Golfo Aranci, Italy. For detailed information, please visit the Municipality of Golfo Aranci's website.
La Spezia
Guests who book Airbnb listings that are located in La Spezia, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 2.50 € per person per night for reservations up to 5 nights in La Spezia, Italy. For detailed information, please visit the La Spezia Imposta di Soggiorno website.
Lecce
Guests who book Airbnb listings that are located in Lecce, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3% of the listing price including any cleaning fees, with a maximum of 5 € per person per night, for reservations 5 nights and shorter in Lecce, Italy. For detailed information, please visit the Municipality of Lecce website.
Lissone
Guests who book Airbnb listings that are located in Lissone, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 2.00 € per person, per night for reservations 20 nights and shorter. For detailed information, visit the Municipality of Lissone website.
Lucca
Guests who book Airbnb listings that are located in Lucca, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 2.50 € per person per night for reservations up to 3 nights in Lucca, Italy. For detailed information, please visit the Municipality of Lucca's website.
Milan
Guests who book Airbnb listings that are located in Milan, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 4.50 € per person per night, up to a maximum of 14 nights for reservations in Milan, Italy. For detailed information, please visit the Municipality of Milan’s website.
Naples
Guests who book Airbnb listings that are located in Naples, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3 € per person per night, up to a maximum of 14 nights for reservations in Naples, Italy. For detailed information, please visit the Municipality of Naples' website.
Olbia
Guests who book Airbnb listings that are located in Olbia, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 5% of the listing price including any cleaning fees, with a max of 5 € per person per night, reservations up to 7 nights in Olbia, Italy. For detailed information,please visit the Municipality of Olbia's website.
Palermo
Guests who book Airbnb listings that are located in Palermo, Italy will pay the following tax and fees as part of their reservation:
- Tourist Tax: 2 € per person per night, up to a maximum of 4 nights for reservations in Palermo, Italy. For detailed information, please visit the Municipality of Palermo’s website.
Parma
Guests who book Airbnb listings that are located in Parma, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3% of the listing price including any cleaning fees, with a maximum of 5 € per person per night, for reservations 5 nights and shorter in Parma, Italy. For detailed information, please visit the Municipality of Parma website.
Posada
Guests who book Airbnb listings that are located in Posada, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3% of the listing price including any cleaning fees, with a max of 5 € per person per night, for reservations up to 30 nights in Posada, Italy. For detailed information, please visit the Municipality of Posada’s website.
Rimini
Guests who book Airbnb STRs listings that are located in Rimini, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 5% of the listing price, with a maximum of 5 € per person per night, for reservations 30 nights and shorter in Rimini, Italy. For detailed information, please visit the Municipality of Rimini’s website.
Rome
Guests who book Airbnb listings that are located in Rome, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3.00 - 7.00 € per person per night, depending on the listing category, up to a maximum of 5-10 nights for reservations in Rome, Italy. For detailed information, please visit the Municipality of Rome website.
Santa Teresa Gallura
Guests who book Airbnb listings that are located in Santa Teresa Gallura, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 6% of the listing price including any cleaning fees, with a max of 5 € per person per night, for reservations up to 15 nights in Santa Teresa Gallura, Italy. For detailed information, please visit the Municipality of Santa Teresa Gallura’s website.
Siena
Guests who book Airbnb listings that are located in Siena, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 2 € per person per night, up to a maximum of 4 nights for reservations in Siena, Italy. For detailed information, please visit the Municipality of Siena’s website.
Stintino
Guests who book Airbnb listings that are located in Stintino, Italy will pay the following taxes as part of their reservation:
- Tourist Tax: 3% of the listing price including any cleaning fees, with a maximum of 5 € per person per night, for all reservations in Stintino, Italy. For detailed information, please visit the Municipality of Stintino website.
Turin
Guests who book Airbnb listings that are located in Turin, Italy will pay the following tax as part of their reservation:
- Tourist Tax: 2.30 € per person per night, up to a maximum of 7 nights for reservations in Turin, Italy. For detailed information, please visit the Municipality of Turin’s website.
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explain how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.
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