Last reviewed 27 March 2024
Recent news
16 January 2024 | Booking platform now live (Italian | English) for Venice access fee (contributo d’accesso). Starting on 25 April 2024, visitors including those staying overnight are required to book when entering the centre ‘old city’ on 29 days in 2024 (unless exempt). In addition €5 fee per person per day applies on these days (unless exempt).
Contributo di sbarco / Imposta di soggiorno
There are two types of tourist tax:
- contributo di sbarco/accesso levied on day visitors to small islands (also Venice when implemented)
- imposta di soggiorno levied on overnight visitors
Contributo di sbarco/accesso
Some municipalities (classed as small islands) are permitted by national government to levy a tax on day visitors, known as an access fee or landing contribution. The maximum amount that can be levied is €2.50 per visitor (set in 2015 Article 33), but at certain times of the year or to access designated environmental areas €5 per visitor can be levied.
Capri is one such destination applying the access fee levying €2.50 per visitor year round.
Venice
Following postponements, Venice is currently planned to implement the access fee on 25 April 2024 (following city council approval on 12 September 2023). The purpose of the access fee is to ‘manage tourist flows’ and will be applicable when entering the city centre (‘old city’) on 29 days in 2024 between 8.30am and 16.00.
The 29 applicable days in 2024 can be found here – Italian | English (slide 9) as part of a presentation from the city council on the access fee. They are 25 April to 5 May inclusive and every weekend from 11 May until 14 July (excluding the weekend of 1/2 June).
Visitors are required to book on the online platform (Italian | English) when entering the ’old city’ (area 1 on the map) on the applicable day and time, even though some visitors are exempt from payment of the fee (e.g. staying overnight in the municipality). The booking platform is also published in French, German, Spanish. Duplicate information is published on City Council webpage (Italian | English). The FAQ document can be downloaded in Italian and English.
Booking process: when booking, the full name of the visitor is required to receive a QR code voucher to be shown in the event of enforcement checks. Children under 14 are not required to book and neither are disabled persons and accompanying carer. Name changes are not possible once booking has been made. A voucher can be cancelled up until the day before the visit. NB cancelling one voucher in a group booking, cancels all the other vouchers issued on the same booking. An accommodation facility can apply on behalf of their guests if they have joined the Access Fee agreement with the Comune.
The legal basis for the access fee is that in 2018, the national government permitted Venice to apply the small islands legislation (Article 1 paragraph 1129 of the Law of Financial Statements 2019, page 317) and can levy up to €10 per visitor per day. Further information on the access fee can be found by clicking on ‘Venice’ in the table below.
All visitors (entering ‘old city’ on 29 days in 2024 between 8.30 and 16.00) |
€ per person, per day | Some Exemptions (from payment of fee / booking may still be required) |
||
Venice (Start date 25 April 2024) |
5.00 | Visitors staying in the municipal area who pay the overnight tourist/city tax (booking required), Children under 14, Secondary school trips (booking required), Full exclusions/exemptions list in Articles 4/5 of the regulation (Italian | English) |
During 2024, the €5 fee is fixed. As such, there will be no attendance threshold from when a surcharge may be levied as set out in the regulation.
Imposta di soggiorno
This tax has been implemented by approximately 1,000 local governments (municipalities) following national government legislation in 2011 (Legislative Decree No.23 of 14 March 2011 Article 4). The tax revenue is intended to finance tourism including supporting accommodation providers as well as the maintenance and recovery of cultural and environmental heritage and local public services.
Amount of tax payable is in most cases based per person per night on an accommodation’s star rating. Seasonality and where the accommodation is located (such as in Venice) can also affect the amount paid.
Most municipalities are allowed to levy up to a maximum €5 per person per night, however some municipalities are permitted by national government to levy up to a maximum €10 per person per night should they choose. These are:
- Rome and Venice
- Provincial capitals where tourist numbers are twenty times higher than the number of residents. The list of municipalities is reviewed annually and published by 30 September for the following year. The provincial capitals currently permitted can be found here which are Florence, Pisa, Rimini, Venice (already permitted), Verbania.
Below are selected destinations and further information can be found by clicking on the name of the destination.
Table currently being reviewed and will be updated shortly (24 January 2024).
Hotel Star Rating | 1 | 2 | 3 | 4 | 5 | Reductions | Some Exemptions |
€ (per person, per night) | |||||||
Agrigento (Sicily) (max 4 nights) |
1.00 | 1.00 | 2.00 | 3.00 | 3.00 | – | Children under 14, Adults under 30 staying in a Youth Hostel, Disabled persons |
Alghero (Sardinia) (max 7 nights) (May-Sep) (Oct-Apr) |
1.00 0.50 |
1.00 0.50 |
1.00 0.50 |
2.00 1.00 |
2.00 |
– | Children under 12 |
Amalfi (no max nights) (1 April-2 Nov only) |
1.50 |
1.50 |
1.50 |
3.00 |
5.00 |
50% after 4 nights | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons |
Assissi (max 3 nights) |
1.00 | 1.00 | 1.50 | 2.00 | 2.00 | 50% groups from primary and secondary schools on an educational visit, 50% sport groups, 50% groups travelling by coach who have already paid the coach access fee |
Children under 12, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
Catania (Sicily) (max 4 nights) |
2.00 | 2.00 | 2.00 | 2.50 | 3.50/5.00 | – | Children under 18, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons, Youth Hostels |
Como (max 4 nights) |
0.75 | 1.00 | 2.00 | 2.50 | 4.00 | – | Children under 14, Coach drivers & tour leaders, Disabled persons plus carer |
Florence (max 7 nights) |
3.00 | 4.00 | 4.50 | 4.90 | 5.00 | 50% groups from primary and secondary schools on an educational visit, 50% sport groups |
Children under 12, Disabled persons |
Genoa (max 8 nights) |
1.50 | 1.50 | 1.50 | 3.00 | 4.50 | – | Children under 14 |
Lecce (max 5 nights) (May-Sep) (Oct-Apr) |
3.00 1.50 |
3.00 1.50 |
4.00 2.00 |
5.00 3.00 |
5.00 |
50% business hotel events, 50% groups from primary and secondary schools on an educational visit, 50% sport groups, 30% groups travelling by coach who have already paid the coach access fee |
Children under 12, 1 coach driver & 1 tour leader for every 20 persons, Disabled persons plus carer |
Matera (max 3 nights) |
2.00 | 2.00 | 2.00 | 4.00 | 4.00 | – | Children under 14 |
Milan (max 14 nights) |
2.00 | 3.00 | 4.00 | 5.00 | 5.00 | 50% business events | Children under 18, Adults under 30 staying in a Youth Hostel, Disabled persons plus carer |
Montecatini (max 7 nights) (Feb-Nov) (Dec-Jan) |
0.35 0.28 |
0.70 0.56 |
1.00 0.80 |
1.40 1.12 |
1.70 |
– | Children under 10, Coach drivers & tour leaders, Disabled persons plus carer |
Naples (max 14 nights) |
1.50 | 2.00 | 3.00 | 4.00 | 4.50/5.00 | – | Children under 14, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer, Youth Hostels |
Olbia (Sardinia) (max 7 nights) |
1.50 | 1.50 | 2.50 | 2.50 | 4.00 | – | Children under 16, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
Palermo (Sicily) (max 4 nights) |
0.50 | 1.00 | 1.50 | 2.00 | 3.00/4.00 | – | Children under 12, 1 coach driver & 1 tour leader |
Pisa (max 5 nights – Mon before Easter to first Sun in Nov) (max 3 nights – First Sun in Nov to Sun before Easter) |
1.00 | 1.50 | 1.50 | 2.00 | 2.00 | – | – |
Rimini (max 7 nights) |
0.70 | 1.00 | 2.00 | 3.00 | 4.00 | – | Children under 14, Coach drivers, 1 tour leader for every 24 persons, Disabled persons plus carer |
Rome (max 10 nights) |
3.00 | 3.00 | 4.00 | 6.00 | 7.00 | – | Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Youth Hostels |
Siena (max 4 nights) (Mar-Oct) (Nov-Feb) |
2.50 1.50 |
2.50 1.50 |
2.50 1.50 |
2.50 1.50 |
5.00 |
– | Children under 12, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons plus carer |
Sorrento (max 7 nights) (Apr-Oct only) |
1.50 |
1.50 |
1.50 |
3.00 |
4.00 |
– | Children under 18, Coach drivers & tour leaders |
Taormina (Sicily) (max 10 nights) |
1.00 | 1.50 | 2.00 | 3.50 | 5.00 | – | Children under 12, 1 coach driver & 1 tour leader for every 25 persons |
Trieste (max 5 nights) |
1.20 | 1.50 | 2.00 | 2.20 | 2.50 | – | Children under 18, Coach drivers & tour leaders who stay free of charge, 1 adult responsible for every 15 children, Disabled persons |
Turin (max 7 nights) |
2.30 | 2.30 | 2.80 | 3.70 | 5.00 | – | Children under 12, 1 coach driver & 1 tour leader for every 20 persons |
Venice (max 5 nights) (Feb-Dec, Old Town) (Jan, Old Town) |
1.00 0.70 |
2.00 1.40 |
3.50 2.40 |
4.50 3.10 |
5.00 |
20% Islands (10% if 5 star), 30% Mainland, 50% 10-16 years old |
Children under 10, 1 coach driver & 1 tour leader for every 25 persons, Disabled persons |
Verbania (max 15 nights) |
0.50 | 0.50 | 1.00 | 1.50 | 2.00 | 30% groups more than 20 persons | Children under 6, 1 coach driver or 1 tour leader for every 20 persons |
Verona (max 5 nights) |
1.00 | 1.50 | 2.50 | 3.50 | 5.00 | 20% persons aged between 15-25 or over 70, 20% groups more than 25 persons |
Children under 14, 2 coach drivers & 1 tour leader for every 25 persons, Disabled persons plus carer, Youth Hostels |
€ (per person, per night) | Net Cost of Stay (including breakfast, excluding 10% VAT) |
Reductions | Some Exemptions | ||
€1-70.99 | €71-120.99 | €121 and above | |||
Bologna (max 5 nights) |
3.00 | 4.00 | 5.00 | – | Children under 14 |
Disclaimer: While best efforts have been made to verify the accuracy of the information, the information displayed should be used as guidance only.
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