Italy's tourist tax in 2026 on the Amalfi Coast and in Florence: what each town charges and how to show it to guests

Updated 8 November 2026

Italy has no single tourist tax: each municipality (Comune) decides whether to levy the imposta di soggiorno, passes its own regulation, and its executive (Giunta) sets the rates, which vary by type of property and often by season. This guide sums up what we could read, as of November 2026, on the official pages, regulations and resolutions of the Amalfi Coast municipalities and of Florence and nearby towns, with the sources at the end. Where a detail does not appear in an official source, we say so; municipalities we could not verify are left out of the rate lists. It is not tax or legal advice: for a specific case, ask your municipality's tax office (Ufficio tributi) or your accountant.

How it works, in general

The legal basis is article 4 of Legislative Decree 23/2011. The regulations we read follow a similar pattern, but amounts and deadlines change from one town to the next:

It is paid by guests who stay overnight and are not residents of the municipality; the property collects it and pays it over to the municipality, usually every month (by the 15th in Florence, Amalfi, Atrani, Vietri sul Mare and Tramonti; by the 20th in Minori).
The monthly return must be filed even in months with no guests, on the portal the municipality specifies.
The general rule caps the tax at 5 euros per night; provincial capitals with tourist overnight stays at least twenty times their resident population can go higher, as Florence does (Giunta resolution 535/2024, which cites paragraph 1-bis of article 4).
Many municipalities cap the number of consecutive nights (3 in Lucca, 5 in San Gimignano, 7 in Florence, Ravello and Praiano, 15 in Atrani's guidelines); others, such as Minori, Vietri sul Mare and Tramonti, set no cap in their regulation.
The tax is not part of the room price: Florence's FAQ says it is always VAT-exempt and, if it appears on an invoice, it must be shown as outside the scope of VAT (fuori campo IVA); San Gimignano's FAQ says the same.

Florence

Florence is the most detailed case. According to the municipality's official page, Giunta resolution 535 of 10 December 2024 and the regulation in force since 1 May 2023:

Rates per person per night in force since 1 February 2025 (the latest rate resolution the municipality lists as of November 2026): hotels and RTA 3.50 euros (1 star), 4.50 (2 stars), 6.00 (3 stars), 7.00 (4 stars), 8.00 (5 stars); residence 4.50 (2 keys), 6.00 (3 keys), 7.00 (4 keys); agriturismi from 3.50 (1 sunflower) to 8.00 euros (5 sunflowers); campsites 3.50; hostels and case per ferie 4.00; affittacamere, holiday homes and apartments, B&Bs and tourist rentals 6.00; residenze d'epoca 7.00. We found no seasonal variation.
Maximum 7 consecutive nights; for documented work stays, at most 7 nights per calendar year.
Exempt: children up to 12, up to two companions of a hospital in-patient, day-hospital patients, University of Florence students, police, armed forces, fire brigade and civil protection on duty, people with a severe disability (Law 104/92) and one companion, the property's own staff, and other categories listed in the regulation, nearly always with a self-declaration. 50% reduction for middle and secondary school groups and for under-16 athletes at municipal events.
Monthly online return and payment by the 15th of the following month (PagoPA, bank transfer or F24 with tax code 3936, entity code D612); electronic annual return by 30 June of the following year; records kept for five years.
The municipality's FAQ explains that with Airbnb the guest pays the tax at booking and the platform pays it over, but the property must still file the monthly return and, if Airbnb applies a lower rate than the municipality's, collect the difference from the guest.
New in 2026: the municipality's page publishes a new regulation in force from 1 November 2026 and new monthly return forms from the same date, and notes that from 26 June 2026 Tuscan regional law 9/2026 amended the regional tourism code (tourist rentals must first file a notice on the STAR portal). We could not read the new regulation's text: check on the municipality's website what changes for your property.

Other Tuscan towns

Outside Florence we could verify only some details:

Lucca: according to the municipality's table in force since 1 April 2025 (Giunta resolution 308 of 13 December 2024), 3.50 euros in 1- to 3-star hotels, 4.50 euros in 4-star hotels, 5.00 euros in 5-star hotels, 3.00 euros in campsites and hostels, and 3.50 euros in other properties. Maximum 3 consecutive nights; children under 14 and other categories are exempt. Details and other Tuscan towns in our guide «Tuscany's tourist tax in 2026 beyond Florence» (iquota.io/tuscany-tourist-tax-pisa-siena-lucca-viareggio-2026).
San Gimignano: the municipality's FAQ gives a maximum of 5 consecutive nights, an exemption until a child's 14th birthday, a return every four months on the municipal platform and payment through PagoPA. The rates are in the municipality's forms section, which we could not read.
Siena and Pisa: we could not open an official source with the 2026 rates, so we do not list them.

Amalfi Coast, town by town

Amounts per person per night according to the official documents we could open:

Positano: from 1 April to 31 October. 5-star and 5-star luxury hotels 5.00 euros, 4-star 4.00, 3-star 3.00; 1- and 2-star hotels, residenze turistico-alberghiere, affittacamere, holiday homes, B&Bs, agriturismi, campsites, short-term rentals and other properties 2.50 euros. These are the rates of Giunta resolution 114/2022, confirmed every year and for 2026 by Giunta resolution 181 of 19 November 2025. Children up to age 10 are exempt. Payment by F24 (tax code 3936, cadastral code G932) by the 16th of the following month. The page does not state a night cap.
Praiano: new rates from 1 April 2026 (Giunta resolution 11 of 21 January 2026), not charged from 1 November to 31 March, maximum 7 nights. 5-star hotels 5.00 euros, 4-star 4.00, 3-star 3.00, 1- and 2-star 2.00 (alberghi diffusi pay the hotel rate). For non-hotel properties and short-term rentals the rate depends on the maximum daily price filed with the Campania Region: 2.00 euros up to 150 euros, 2.50 from 150.01 to 250, 3.00 from 250.01 to 450, 4.00 above 450.01. A flat 200 euros applies to transitional tourist leases longer than 30 days.
Ravello: from 1 April to 31 October, on the first 7 nights. 5-star, 5-star luxury and 4-star hotels 5.00 euros; 3-star hotels, pensioni and residence 4.00; 2-star hotels 3.00; short-term rentals and non-hotel properties (B&Bs, affittacamere, holiday homes, country houses and others) 3.00. Children up to 16, people with a disability and other listed categories are exempt. The document cites resolutions 6/2018 and 31/2019 and is undated: confirm it is still the one in force.
Minori: all year, from 1 January to 31 December. 2026 rates: 4- and 5-star hotels, alberghi diffusi and pensioni 4.00 euros, 1 to 3 stars 3.00; all non-hotel properties and short-term rentals 2.00. The regulation in force since 1 January 2026 sets no night cap, exempts children under 14 and other categories, requires guests to be registered on the portal within 24 hours of arrival, and payment by the 20th of the following month.
Maiori: the latest official table we found is for 2023: 4- and 5-star hotels, alberghi diffusi and pensioni 4.00 euros, 1 to 3 stars 3.00; non-hotel properties and short-term rentals 1.50; youth hostels exempt; a flat 100 euros for transitional tourist leases longer than 30 days. We could not confirm the 2026 rates.
Amalfi: the regulation (Council resolution 29 of 29 September 2014, in force since 1 January 2015) exempts children up to 10, people with a disability, group drivers and tour leaders, and students, and requires the return and payment by the 15th of each month. Rates are set by the Giunta: the resolution listed as current on the municipality's collection portal would not open, so we give no amounts.
Atrani: tax applied since 8 July 2017 (regulation approved by resolution 35 of 29 September 2015). The municipality's guidelines give a maximum of 15 consecutive nights at the same property, an exemption up to age 12, and the return and payment by the 15th of the following month (F24 code 3936, entity code A487). The rates are in an attachment we could not read.
Vietri sul Mare and Tramonti: their regulations charge the tax all year, with no night cap, an exemption up to age 14, monthly payment by the 15th through the portal and an annual return by 30 June. Rates are set by the Giunta and we did not find them in an official source.
Conca dei Marini, Furore, Cetara and Scala: we found no official source we could consult. Ask the municipality's tax office.

Annual return, form 21 and platforms

On top of the monthly duties there are two yearly obligations that are often confused:

The annual return to the Revenue Agency (Agenzia delle Entrate): the property, as the party responsible for payment (article 180, paragraph 3, of Decree-Law 34/2020, cited in Florence's FAQ), files it electronically only, by 30 June of the following year, on the form approved by the decree of 29 April 2022 (as the municipalities of Positano, Minori, Vietri sul Mare and Tramonti point out). If you run several properties, Positano's page refers to one return per property.
The collecting agent's account (modello 21, agente contabile): some municipalities still ask for it by 30 January of the following year, such as Atrani's guidelines and Minori's regulation, although Minori notes it is awaiting legal clarification. Ask your municipality whether you must file it.
If a platform collects the tax on your behalf, your obligations to the municipality do not disappear: in Florence, for example, the property still files the monthly return.
For stays spanning two months, Florence's FAQ says each night belongs to its own month.

What is new in 2025-2026

The changes that matter most for properties in these areas:

The Chamber of Deputies' dossier on the 2026 budget law (Law 199 of 30 December 2025) lists, at article 1, paragraphs 683-684, a provision titled «Increase of the tourist tax». We could not open the full text, so we do not describe its content: ask your municipality whether it has approved increases for 2026.
In Praiano rates changed from 1 April 2026; in Minori an amended regulation has applied since 1 January 2026; Positano confirmed its 2025 rates for 2026.
In Florence a new regulation has been in force since 1 November 2026, with new monthly return forms.

What to do in practice

The tax is small next to the room rate, but it is one of the surprises guests like least. It is easy to explain if it is always written the same way:

Show it on your website, on the prices or booking page: the amount per person per night for your category, the months it applies, the night cap and the age from which it is due.
Say clearly whether the advertised price includes it. The simplest way is a short line next to the price, for example «Tourist tax not included: 3 euros per person per night, 1 April to 31 October, maximum 7 nights, paid at the property».
Repeat it in the booking confirmation email, with the estimated total for that stay.
Use the same details on Booking, Airbnb, Google and every other channel. If one platform says included and another says not, neither the guest nor the AI can tell which price is right.
If a platform collects the tax, check that it applies the right rate for your category and town: in Florence the property must collect any difference.
Update everything when the municipality changes its rates: on the Amalfi Coast many towns review them every winter for the following season.

Why this also matters for AI

When a traveller asks ChatGPT or Gemini how much a night at your property really costs, the assistant pulls together what it finds on your website, on the platforms and on the municipality's pages. If the tax shows up everywhere with the same amount and the same «included» or «not included» note, the answer is more likely to match what the guest will pay. If every source says something different, the AI may quote the wrong price, and it is the property that looks bad at check-in.

How iQuota helps

The official page iQuota publishes for each property can state whether the price includes the tourist tax and how much it is, and includes that information in the data AI assistants and search engines read. iQuota does not file or pay the tax for you, does not replace your obligations to the municipality, and cannot guarantee that an AI will recommend your property.

Want an official page that states your price, the tourist tax and direct booking clearly? The first 30 hotels join free until 30 June 2027.

See the Founding Hotels programme

Frequently asked questions

Do all Amalfi Coast towns charge a tourist tax?

We found official documents for Positano, Praiano, Ravello, Minori, Maiori, Amalfi, Atrani, Vietri sul Mare and Tramonti. For Conca dei Marini, Furore, Cetara and Scala we found no official source we could consult: ask the municipality.

Is VAT charged on the tourist tax?

No. The FAQs of Florence and San Gimignano say it is always VAT-exempt; if you put it on an invoice, show it as outside the scope of VAT, separate from the room price.

Do children pay?

It depends on the town. Exempt up to 10 in Amalfi and Positano, up to 12 in Florence and Atrani (according to its guidelines), under 14 in Minori, Vietri sul Mare, Tramonti and Lucca, and up to 16 in Ravello.

What is the annual return and when is it due?

It is the electronic return the property files with the Revenue Agency by 30 June of the following year, on the form of the decree of 29 April 2022. Some municipalities also ask for the collecting agent's form 21 by 30 January: check with yours.

If the guest books on Airbnb, do I need to do anything?

Yes. In Florence the platform collects and pays over the tax, but the property must still file the monthly return and collect any rate difference from the guest. In other towns, ask the tax office how those nights should be declared.

Should I advertise prices with the tax included?

There is no single mandatory format, but what matters is being clear and consistent: say whether the price includes it and how much it is, on your website, in the confirmation and on every platform.

Sources

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