Tourist tax, new municipalities introduce it. Revenue 2025 over 1.1 billion

This is what is revealed in the 2026 edition of Jfc's National Observatory on tourist tax, which Il Sole 24 Ore publishes exclusively. With regard to revenue in 2026 Jfc has prepared 2 scenarios linked to the evolution of the war in Iran. If the geopolitical situation normalises by the end of April, the revenue will grow by 11% to about 1,278 million. "If the conflict ends in the summer, we will lose a share of high-spending customers from the Gulf," explains Massimo Feruzzi, sole director of Jfc and editor of the study. Pan-European customers in the summer might prefer other destinations besides Italia, and some Europeans might come to Italia in the autumn months'. In this case, revenue will be around 1,129 million (-1.8%).

Analysing the 2025 trends on the territory, there are four locomotive regions. In first place is Latium with over 300 million (+1.6%), followed by Lombardy with a revenue of 158 million (+37.8%), Tuscany at around 136 million (+11.8%) and Veneto with over 117 million (+11%). Among the cities of art, Rome stands out, where the 'tourist tax' in force in the capital is worth 288 million, a stable figure. In Milan, as a result of continuous increases, the revenue has reached 109.3 million (+43%) and is estimated to reach 113.5 million by 2026, also due to the Olympics effect. Florence easily overtook Florence at 82.7 million (+8%) while Venice for the first time saw a slight drop (-3%) in takings to 38.6 million.

There were several double-digit increases, and among the tourist resorts the best performer was Lazise, a destination on Lake Garda on whose territory there are three amusement parks: Gardaland resorts, Movieland and Caneva aquapark, which attract visitors from all over Europe. In 2025, the municipality saw a 60% increase in revenue from the tourist tax, which reached 3.6 million. There was also an excellent increase (+55%) in nearby Bardolino, with over 3.3 million euro in takings, while Caorle was close to +60% at 6.6 million. Cervia and Cavallino Treporti also did well. The latter has large open-air villages in the area with thousands of beds. "We note how the strong increase in Lazise is due to an increase in rates for 5- and 4-star hotels as well as in non-hotel accommodation facilities," explains Massimo Feruzzi. "The situation is similar in Caorle where rates have almost doubled, especially in the 3- and 4-star categories. In Bardolino, on the other hand, there has been a tax increase of 50 cents in all structures'. The main Alpine resorts see a growth of no more than 10 per cent in the best case. Cortina d'Ampezzo, for example, collected 2.6 million (+7.6%) less than half of Castelrotto.

All these resources are not earmarked for 'tourism-related interventions' as provided for in the law that reintroduced the tourist tax in 2011. Jfc has asked the municipalities for the real destination, an account of the use of these funds. 'The situation is disarming,' Feruzzi continues. 'Several local administrators would like to use, and many do, these revenues as current expenditure, in a way that is definitely not in line with the legislator's intentions. In many municipalities, sporting and other events have been organised, as, for example, in Cortina. Others, such as Abano Terme, focus on the maintenance and management of services, and in Rimini the focus is on public transport.