Tourist tax 2025: the definitive guide for short-term rental and tourism facility managers

Managing an apartment on Airbnb, a B&B, or a small hotel today means dealing with numerous bureaucratic requirements. Among these, one of the most important and often a source of doubt is the City tax.

Many hosts wonder: How is it calculated? Who has to pay it? What do I risk if I make a mistake?
In this article, we clarify, explaining in a simple yet comprehensive way how the tourist tax will work in 2025, with practical examples and highlighting the most recent changes.

1. What is the tourist tax and why does it exist?

The tourist tax is not a recent invention: it has existed for over ten years and was introduced to finance public services related to tourism.

In practice, every guest who spends a night in a hospitality facility contributes to the expenses incurred by the Municipality To keep the city clean, organized, and welcoming. Proceeds are used to:

• improve urban decor,
• maintain transportation,
• strengthen cultural and tourist services,
• finance high-profile events.

It is therefore a local tax: it is not decided by the State, but Each municipality establishes its own rulesThis explains why in Rome you pay one amount, in Milan another, and in Palermo yet another.

2. Who is involved

The main actors are two:

• The guests, who materially pay the tax.
• The hosts/managers, who are responsible for collecting it and paying it to the Municipality.

And here the complexity arises: the host is not just an intermediary, but becomes in all respects a accounting agentThis means that if something goes wrong, it's your responsibility, not the guest's.

For example, if a customer doesn't pay the tax and the host doesn't report it correctly, the municipality can take action against the host, imposing hefty fines.

3. How to calculate it (with real-world examples)

The formula is simple:

Guests × Nights × Municipality fee = Tourist tax

But in practice, things can change significantly. Let's look at some concrete cases:

• Rome€6 per night per person, up to a maximum of 10 nights. A family of 2 adults + 2 children (over the age of exemption) staying 3 nights will pay 6 × 4 × 3 = 72 €.
• Milan€6,30 per night for short-term rentals, up to 14 nights. A single person renting an apartment for a whole month will pay only €6,30 × €14 = 88,20 €, because after 14 nights the tax is no longer due.
• PalermoFrom July 2025, €4 for the first 4 nights. A couple staying 7 nights will pay 4 x 2 x 4 = 32 €.

Each Municipality therefore establishes:

• the amount per night,
• the maximum number of taxable nights,
• any seasonal reductions.
  

  New tourist tax 2025: quick guide

4. Exemptions: those who don't pay

Not all guests have to pay. There are exempt categories, which vary from city to city but generally include:

• Kids: often up to 10, 12 or 14 years.
• Disabled and accompanying persons.
• Residents of the Municipality.
• Out-of-town students or volunteers.
• Patients undergoing treatment and family members who care for them.
• Law enforcement officers, tour guides, and drivers on duty.

For example, in Florence, children up to 12 years of age are exempt, while in Venice the exemption extends to children up to 10 years of age. It's essential to always consult the municipal regulations, as the details vary.

5. How to collect and deposit

The typical operating flow is this:

1. Registration on the municipal portal: many municipalities have a dedicated online platform.
2. Tax calculation upon check-in.
3. Collection from the guest, preferably with a dedicated receipt.
4. Registration on the portal: enter the arrival data and the amounts collected.
5. Payment to the Municipality: usually monthly or quarterly.
6. Periodic declaration with the summary of the sums.

A practical example: in Milan, the host must access the "GEIS" portal, enter guests, and generate a payment slip.

6. What to do if the guest refuses to pay

Sometimes a guest may refuse to pay. In this case, the host must protect themselves:

• some municipalities provide for a refusal form, which the guest must sign;
• if the form is not signed, the host risks having to pay the fee in advance;
• the best solution is always communicate in advance the amount of the tax, perhaps already in the advertisement or in the booking confirmation.

7. Penalties in case of errors

The penalties can be very severe:

• up to 200% of the unpaid tax,
• possible criminal charges in case of serious breaches (being an accounting agent).

For example, if a host in Rome fails to declare €1000 in tourist tax collected, the municipality could impose fines of up to €2000, plus interest.

8. News 2025

2025 brings with it several new developments:

• Jubilee 2025In Rome and other cities, fares have been increased to cope with the extraordinary influx of tourists.
• CIN (National Identification Code): mandatory for everyone, must appear in online advertisements and promotional materials.
• Dry coupon: 21% tax rate only on the first property, others may have different tax rates.
• Digitization: more and more municipalities are introducing unified portals, which integrate the tourist tax, Alloggiati Web and ISTAT.

9. Practical advice for managers and hosts

• Transparency: Please include the tax in the description when booking.
• Automation: use software that manages check-in, tourist tax, and communications in a single platform.
• Digital archiving: keep receipts, forms and payment statements.
• Constant updating: Check the Municipality website periodically for any tariff changes.
• Tax adviceIf you manage multiple properties, rely on an accountant who is an expert in tourism.

10. Conclusion

The tourist tax isn't just a bureaucratic obligation: it's a tool that allows municipalities to cover the costs generated by tourism and, indirectly, improve the traveler experience.

For hosts and managers, it means responsibility and organization: a small commitment that, if managed correctly, can also become a sign of professionalism and transparency towards guests.

A final piece of advice: never underestimate this requirement. Proper management not only avoids penalties, but also allows you to work with peace of mind and grow in an increasingly competitive sector.