Tourism and catering, flat tax on tips reaches 1,087 euro
Analysis of 730 forms shows an increase in the average amount declared, with Lombardy at the top. The percentage of users grows
3' min read
3' min read
Theflat tax on tips gains ground. The average annual amount deducted from tax by tourism and catering workers has risen from 943 to 1,087 euro. This was revealed by an elaboration by the Caf Acli for Il Sole 24 Ore del Lunedì on approximately 1.3 million 730 models presented so far this year and referring to 2024. The spread of beneficiaries also increased, coming in at 0.53%, after the debut in last year's declarations, when the line reporting income subject to the 5% substitute tax was filled in in 0.33% of the models.
How the measurement works
.The flat tax on tips was introduced by the manoeuvre for 2023 (Law 197/2022, Article 1, paragraphs 58-62). Since the clarifications on the new measure were provided by the Inland Revenue in August two years ago, thus in late summer (Circular 26/E), it can be said that 2024 was the first full year.
In practice, the amounts of tips received through the employer by employees ofhotels, bars and restaurants are considered as employee income and - unless the service provider waives them in writing - are subject to a 5% substitute levy, which is much easier than ordinary taxation. On the average amount of EUR 1,087, this means paying EUR 54 instead of, say, 425 (assuming a worker with an income of EUR 30,000 per year who pays Irpef and local surtax).
Requirements for facilitation
.There are, however, stakes. Tips are de-taxed up to 30 per cent of the income received in the year by the worker for services in the tourism sector (the limit was 25 per cent in 2024 and was raised by the Budget Law 2025) and the flat tax is reserved for employees with a salaried income of up to 75 thousand euro (it was 50 thousand euro until 2024).
Growth in the territory
The calculations of Caf Acli show that even before the enlargement of the requirements, the detaxation has progressed from 2023 to 2024. There are areas of the country with a strong tourist vocation in which the incidence of Models 730 with line 'C16' filled in is well above the national average: in the Autonomous Province of Bolzano, for example, it is 3.69% (with an increase of 1.54% compared to 2023), in Tuscany 0.88%, in Liguria 0.85%, in Sardinia 0.75%.
