Tourism

Tourist tax, revenue increases (and part of it goes to the state)

In 2026, collections will rise to EUR 1.3 billion (+9.2%). Manoeuvre and Dl Anticipi unlock price increases and give 30-50% to the Treasury

by Bianca Lucia Mazzei

(Adobe Stock)

3' min read

Translated by AI
Versione italiana

3' min read

Translated by AI
Versione italiana

The plate of the tourist tax is getting richer and richer, so much so that the State has also decided to draw on part of the revenue for the municipalities.

The increases decided at local level and the growth in the number of cities in which the tax is levied, in fact, are increasing the revenue generated by the tax, which is paid bytourists and visitors for each night spent in the accommodation facilities of cities of art and holiday resorts. In 2026, national revenue - according to the National Jfc Observatory - is expected to exceed 1.3 billion, anincrease of 9.2% compared to 2025.

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Next year, the tourist tax will be paid in 20 new municipalities (including Avellino, Latina, Scandicci, Foligno, Aprilia and Moncalieri), bringing the total number of local authorities that have introduced it to 1,409. A further 41 municipalities have instead decided to increase tariffs. Moreover, in 143 centres, the discussion on the introduction of the levy or its increase is ongoing, so the total is set to rise further.

Increments and fees

The Anticipation Decree-Law (Decree-Law 156/2025) and the Budget Manoeuvre for 2026, in addition to allowing municipalities to raise the tax, reserve a share of the increased revenue for the state.

In particular, the Advances Decree, in force on 30 October (the conversion law was approved by Parliament on 18 December) allows local authorities no more than 30 kilometres from the venues where the Milan-Cortina 2026 Winter Olympics will be held to institute the tax or to increase it by a maximum of 5 euros in 2026, allocating half of the increased revenue to the state budget. In recent weeks Milan has already raised the tax ceiling to 10 euro (the one for the most luxurious accommodation). "In 2026, the Olympic year," says Massimo Feruzzi, sole director of Jfc and head of the National Observatory on the tourist tax, "we estimate thatMilan will collect 151 million euros, 28 more than the 123 million of 2025, but only half of the increase will go to municipal coffers, while the other half will go to the state budget.

With the increase of the ceiling to 10 euro, Milan joins Rome in the ranking of the most expensive cities. In the capital, the levy has already been raised to 10 euro for many years on the basis of ad hoc legislation (Decree-Law 78/2010). As a rule, it is instead 5 euro the highest value the tourist tax can reach, which can be introduced by provincial capitals, unions of municipalities and local authorities included among tourist resorts and cities of art. However, provincial capitals can raise it up to 10 euro, if they have registered 20 times more tourist presences than residents.

The budget manoeuvre of 2024 (Law 213/2023) also allowed the municipalities to raise the tax by EUR 2 in 2025, for the Jubilee. A provision that this year's manoeuvre extended to 2026, establishing, however, that 30 per cent of the increased revenue should be allocated to the state budget (to the Single Fund for the Inclusion of the Disabled and to the Child Welfare Fund).

To date, apart from Rome and Milan, those exceeding the EUR 5 per night ceiling for the most luxurious establishments are Florence (EUR 8), Bologna (EUR 7) and Naples (EUR 6).

Roma leads in receipts

Rome is the city with the highest revenue; revenue that in 2025 will reach 303 million. The runner-up is Milan (123 million), where revenue in 2025 is 61% higher than in 2024. It is followed by Florence (82 million), Venice (41 million) and Naples (23 million).

Except for 2020 marked by Covid, the national revenue has grown continuously and, according to the Observatory's estimates, in 2026 it will reach - as mentioned - more than 1.3 billion. "Over the 14 days of the Christmas holidays," says Feruzzi, "it is estimated that in the coffers of Italian municipalities the proceeds generated by the tourist tax will amount to 64.9 million euro, of which 5.3 million for New Year's Eve alone.

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