Tuscany's tourist tax in 2026 beyond Florence: Pisa, Siena, Lucca, Viareggio, Forte dei Marmi and other towns

Updated 10 November 2026

Each Tuscan municipality (Comune) decides whether to charge the imposta di soggiorno, with its own regulation and rates set by its executive (Giunta): a few kilometres apart, amounts, seasons, night caps, exemption ages and deadlines all change. This guide sums up what we could read, as of 10 November 2026, on the official pages, regulations and rate tables of Lucca, Forte dei Marmi, Pietrasanta, Viareggio, Siena, Pisa, Monteriggioni and Arezzo, with the sources at the end. Florence, Lucca (with older figures), San Gimignano and the Amalfi Coast are in our guide «Italy's tourist tax in 2026 on the Amalfi Coast and in Florence» (iquota.io/italy-tourist-tax-amalfi-coast-florence-2026). Where a detail does not appear in an official source, we mark it «not confirmed». It is not tax or legal advice: for a specific case, ask your municipality's tax office (Ufficio tributi) or your accountant.

The national rules and the 2026 budget law

The legal basis is article 4 of Legislative Decree 23/2011; the general cap and the exception for very touristy provincial capitals are explained in the Florence guide. For 2026 there is one national change:

According to the Chamber of Deputies' dossier on the 2026 budget law (Law 199 of 30 December 2025, article 1, paragraphs 683-684), municipalities may also apply in 2026 the increases allowed for 2025 by article 1, paragraph 492, of Law 213/2023: up to 2 euros more per person per night.
According to the dossier, the option covers provincial capitals, unions of municipalities and municipalities on the regional lists of tourist resorts or art cities. It is the municipality's choice, not an automatic increase.
70% of the extra revenue goes to the tourism purposes set by article 4; 30% goes to State funds for the inclusion of people with disabilities and for support to minors. A Ministry of Economy decree, due by 30 April 2026, sets out how this works.
None of the municipal pages we read for this guide says the increase was applied in 2026; Pisa, in its 2026 budget press release, calls the tax «unchanged». Ask your municipality.

Lucca

According to the municipality's information page and its table of rates in force since 1 April 2025 (Giunta resolution 308 of 13 December 2024), the latest the municipality lists as of November 2026:

Rates per person per night: 1- to 3-star hotels 3.50 euros, 4-star 4.50, 5-star 5.00; campsites and hostels 3.00; all other accommodation 3.50. They replace the 2023 rates quoted in the Florence guide.
Maximum 3 consecutive nights at the same property.
Exempt: children under 14, one driver and one guide for groups of at least 25, up to two carers per hospital in-patient, people receiving treatment in the city plus one companion, dependent people with disabilities and their companions, police, armed forces, fire brigade and civil protection on duty, students enrolled at local institutions, workers of local companies beyond 3 nights, the property's staff and other listed categories.
Quarterly return and payment by 15 April, 15 July, 15 October and 15 January, even with no taxable nights, on the lucca.imposta-di-soggiorno.it portal, which you can only use after sending the property registration form. Annual return to the Revenue Agency by 30 June.
Airbnb: the municipality's page says the property is responsible for payment except when the booking is made through Airbnb, and points to a dedicated how-to guide. For other platforms and short-term rentals, whoever collects the rent is responsible.

Forte dei Marmi

According to the municipality's service page (rates from Giunta resolutions 28/2023 and 458/2023, regulation from Council resolution 2/2020 as amended):

Rates per person per night: 5-star hotels 5.00 euros, 4-star 3.00, 3-star 2.00, 1- and 2-star 1.00; holiday homes and apartments 2.00; affittacamere and B&Bs 1.50; other accommodation, including short-term rentals, 2.00 since 2024.
Charged only from 1 June to 15 September.
Maximum 5 nights per continuous stay; from tax year 2026 the cap rises to 7 nights (Council resolution 64 of 22 December 2025). The municipality has published a regulation «from 2026» that we could not open: check for any other changes.
Exempt: children up to 15, people with a certified disability and one companion, groups of more than 20 booked through an agency, drivers and tour leaders, police on duty, companions of in-patients in the listed Versilia municipalities and other categories.
Return and payment once a year, by 30 September, on the municipality's free Tourist Tax portal, which generates the PagoPA payment notice. Electronic annual return by 30 June of the following year.
Airbnb: the municipality writes that at present the tax cannot be collected by Airbnb and asks hosts to ignore Airbnb's email saying otherwise. For short-term rentals, whoever collects the rent or handles the payment is responsible.

Pietrasanta

According to the municipality's service page (regulation approved by Council resolution 10 of 27 April 2026, rates from Giunta resolution 190 of 2 May 2012):

Rates per person per night: hotels from 1.00 to 4.00 euros depending on classification (the amounts shown are 4.00, 3.00, 1.50 and 1.00 euros, but the star symbols on the page do not display, so we cannot match each amount to a category with certainty); RTA, B&Bs, affittacamere, furnished tourist units, rural residences and other properties 1.50.
Charged from 1 June to 30 September, including short-term rentals of up to 30 days, for a maximum of 7 consecutive nights.
Children until their 12th birthday are exempt, as are companions of in-patients, police and fire brigade on duty, and people with disabilities plus one companion, with a declaration to the property.
Payment and return by 16 July (for June) and 16 October (for July, August and September), only through PagoPA on the free municipal platform. Annual return by 30 June.
Airbnb: the municipality has no agreement with Airbnb; the property pays the municipality directly.

Viareggio

According to the municipality's tourist tax page and the regulation in force since 1 January 2022 (Council resolution 89 of 29 November 2021):

Rates: they are in Annex A published by the municipality, a scan with no readable text. We give no amounts: not confirmed.
Rates differ by season: high season 1 June to 30 September, low season 1 October to 31 May. Maximum 10 consecutive nights.
Exempt: all children until their 18th birthday, one companion of an in-patient and parents of hospitalised children, police and fire brigade on duty, one driver and one tour leader per 25 members of organised groups, and people with disabilities.
Quarterly payment by 15 April, 15 July, 15 October and 15 January through PagoPA; returns and payments on the municipality's online services with SPID, after registering. Annual return to the Revenue Agency by 30 June; since 2022 form 21 is no longer required.
Airbnb: the municipality writes that it has no agreement with Airbnb for the tourist tax; Airbnb's message concerns the flat-rate rental tax (cedolare secca), and hosts must keep paying the municipality directly.

Siena

We could read the regulation (Council resolution 172 of 15 November 2018, in force since 1 January 2019, in the version the municipality published in 2024), but not a rate table:

2026 rates: not confirmed. On 29 November 2024 the municipality announced it had confirmed its existing rates for 2025, tourist tax included, without giving amounts.
Maximum 4 nights, consecutive or not, per calendar month at the same property.
Exempt: children until their 12th birthday, residents, students, the property's staff, group drivers and tour leaders, and some health-related categories.
Monthly return and payment within 16 days of the end of each month; the regulation also asks for the management account (form 21) by 30 January. Portal credentials are requested when the business starts; the tax page says collection is handled by SI.GE.RI.CO. S.p.A.
Platforms: the regulation lets portals and intermediaries sign an agreement with the municipality; in short-term rentals the landlord counts as the property operator. We found no official source on whether Airbnb collects the tax in Siena: ask the municipality.

Pisa

For Pisa we found only the municipality's press releases, not the resolution with the current rates or the regulation's text:

On 8 November 2023 the municipality announced a 1-euro increase for 2024: in hotels from 1.00 to 2.00 euros (1 star), from 1.50 to 2.50 (2 and 3 stars), from 2.00 to 3.00 (4 and 5 stars), plus 1 euro for residenze turistico-alberghiere, campsites and non-hotel properties, without stating the amounts. It was a proposal still to be approved by the Giunta: we did not read the resolution, so these amounts remain not confirmed.
On 19 November 2025, presenting the 2026 budget, the mayor said the tourist tax was «unchanged».
Night cap, exemptions, deadlines and Airbnb's role: not confirmed. The municipality's pages on accommodation and tourist rentals only say that the property must collect and pay over the tax. Ask the tax or tourism office.

Other towns: Monteriggioni and Arezzo

Two municipalities for which we found an official table:

Monteriggioni (Siena), table A of the 2026 rates (Giunta resolution of 30 October 2025): hostels, case per ferie, campsites and camper areas 1.50 euros; affittacamere, B&Bs, holiday homes and apartments, residenze d'epoca and tourist rentals 2.50; hotels, RTA, residence, alberghi diffusi and agriturismi 1.50 up to 2 stars, 2.50 with 3 stars, 3.50 with 4 or 5 stars. Maximum 4 consecutive nights; children until their 13th birthday and other categories are exempt.
Arezzo, the municipality's information sheet for guests: the rate depends on the room price (excluding VAT and commissions): 1.50 euros up to 40 euros, 3.00 euros from over 40 to 400 euros, 5.00 euros above 400. Maximum 4 consecutive nights; children under 12 and residents are exempt. The sheet gives rates in force since 1 January 2018: confirm with the municipality that they still apply in 2026.

Children and platforms, in short

Two points where Tuscan municipalities differ most:

Exemption age: up to 12 in Siena and Pietrasanta (and under 12 in Arezzo), up to 13 in Monteriggioni, under 14 in Lucca, up to 15 in Forte dei Marmi, up to 18 in Viareggio.
Airbnb: in Lucca, according to the municipality, the property is not responsible for payment on bookings made through Airbnb; in Forte dei Marmi, Pietrasanta and Viareggio the municipalities say Airbnb does not collect the tax and the property must pay it directly. In Siena and Pisa we could not confirm it.
In every municipality we read, the electronic annual return to the Revenue Agency is due by 30 June of the following year.

What to do in practice

With rules this varied, the most useful thing is to write them the same way everywhere:

On your website, next to the price: the amount per person per night for your category, the months it applies, the night cap and the age from which it is due. For example «Tourist tax not included: 2 euros per person per night from 1 June to 15 September, maximum 7 nights, children up to 15 exempt».
Repeat it in the booking confirmation, with the estimated total for that stay.
Use the same details on Booking, Airbnb, Google and every other channel, and check that a platform does not claim to collect it if your municipality says otherwise.
Update everything when the municipality changes rates, night caps or season, as Forte dei Marmi did for 2026.

Why this also matters for AI

When a traveller asks ChatGPT or Gemini how much a week in Versilia or Lucca really costs, the assistant pulls together your website, the platforms and 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.

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

How much is the tourist tax in Lucca in 2026?

According to the municipality, the rates in force since 1 April 2025 are 3.50 euros in 1- to 3-star hotels, 4.50 in 4-star, 5.00 in 5-star, 3.00 in campsites and hostels and 3.50 in other properties, for a maximum of 3 consecutive nights.

Is the tax charged all year in Forte dei Marmi?

No. It applies from 1 June to 15 September; from 2026 on a maximum of 7 nights per continuous stay, with payment by 30 September.

How much is the tourist tax in Viareggio, Pisa and Siena?

We could not confirm it in a readable official source. In Viareggio the rates are in a scanned annex; Pisa says the tax is unchanged for 2026; Siena confirmed its existing rates for 2025 without listing them. Ask the tax office.

Does the 2026 budget law raise the tax?

It lets provincial capitals, unions of municipalities and tourist or art-city municipalities on the regional lists also apply in 2026 an increase of up to 2 euros per person per night. It is optional: what counts is your municipality's resolution.

If the guest books on Airbnb, do I pay the tax over?

It depends on the town. In Lucca the municipality says the property is not the responsible party for bookings made through Airbnb; in Forte dei Marmi, Pietrasanta and Viareggio the municipalities say Airbnb does not collect it and the property must pay it.

Do children pay?

It depends on the town: exempt up to 12 in Siena and Pietrasanta, up to 13 in Monteriggioni, under 14 in Lucca, up to 15 in Forte dei Marmi and up to 18 in Viareggio.

Sources

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