# Tourist tax: the cap resets when you move

> Rome stops charging after 10 consecutive nights, Florence after 7, Naples after 14. Change property and the counter starts again from night one.

URL: https://myitalia.it/plan/tourist-tax
Last updated: 2026-09-02

Every Italian tourist tax stops after a fixed number of consecutive nights in the same property, 10 in Rome, 7 in Florence, 14 in Naples, and moving to another address restarts the count from night one.

## The tax belongs to the town, not to the hotel

Article 4 of legislative decree 23 of March 14, 2011 gives the charge to provincial capitals, unions of comuni and towns classified as tourist destinations, graded in proportion to the price of the accommodation, up to an ordinary ceiling of 5.00 euro per night. Towns with visitor numbers over 20 times their resident population may exceed that ceiling.

That ownership is the whole reason for the friction at the desk. The property is a collector acting for the comune, and the sum sits outside the room price your booking platform processed, which is why it can appear as a separate demand at check-in even when the reservation looked complete.

## The cap is per property, and it resets

Rome stops at 10 consecutive nights in the same property, and at 5 for temporary parking areas. Florence stops at 7. Naples stops at 14.

Read those numbers next to how people actually travel. American visitors average 9.04 nights in Italy but only 2.92 per property, across roughly 2.2 places, which means 3 beds per trip and 3 separate counts that never get anywhere near a cap. The cap protects long single-base stays, and almost nobody in this market takes one.

## What that costs on the usual route

60.3 percent of American nights in Italy fall in 5 comuni: Rome 25.5 percent, Florence 14.6, Naples 7.0, Venice 6.7, Milan 6.5. A trip through the first three, changing property in each, pays the full nightly rate every night, because no leg is long enough to reach a cap.

Concretely, in Rome a 4-star costs 7.50 euro per person per night and a short let, holiday apartment, B&B, agriturismo or country house costs 6.00 euro; a hostel or mountain refuge is 3.50 and a campsite 3.00, up to 10.00 euro in a 5-star. In Florence the range runs 3.50 euro in a 1-star to 8.00 euro in a 5-star, with 6.00 euro for B&Bs, rooms to rent, holiday apartments and tourist lets, under council resolution 535 of December 10, 2024 in force since February 1, 2025.

Note the Rome figure that guides get wrong. Several print 7.00 euro for a 4-star; the official tariff table says 7.50.

## The exemptions are city law, not national law

Florence publishes the fullest list: under 12s, students of the University of Florence, day hospital patients, up to 2 companions per admitted patient, police and civil protection staff on duty, and staff of the property sleeping there for work. That list comes from the municipal regulation, which we have not read end to end, so treat it as the published part rather than the whole.

Naples works differently again: the charge applies only to non-residents over 14, on rates from 4.00 to 6.00 euro set by resolution 89 of March 12, 2026 and effective May 1, 2026, replacing a scale that ran 3.00 to 5.00 euro from January 1. Rome's exemption list sits in a municipal regulation not verified on a primary source here, so this page states none for Rome.

## What nobody publishes

Nobody publishes whether your booking already includes the tax: not the comuni, not the platforms. The practical protection is arithmetic done before you land rather than a policy you can look up.

Multiply the nightly rate by the number of people and by the nights at each address, add the totals for each property on the trip, and carry that amount in cash. It is usually a smaller number than travelers fear and a more awkward one than they expect, and the [city by city rate table](/themes/tourist-tax) has the figures for the other towns. For where the tax sits in the cost of the whole trip, see [what Italy costs per night](/plan/travel-budget).

## FAQ

### Who actually collects the tourist tax in Italy?

The property collects it, the comune owns it. Article 4 of legislative decree 23 of March 14, 2011 gives the tax to provincial capitals, unions of comuni and tourist towns, not to hotels, which is why it is often handled outside the booking that paid for the room.

### How many nights do I pay the tourist tax for?

Until the cap for that city: 10 consecutive nights in Rome, 7 in Florence, 14 in Naples, all in the same property. Rome's temporary parking areas cap at 5. After the cap the charge stops for the rest of that stay.

### Does changing hotel restart the tourist tax?

Yes. Every cap is written per property and per consecutive stay, so moving after 4 nights in Rome starts a fresh count of 10 at the next address. American travelers average 2.92 nights per property, which puts most of them nowhere near any cap.

### Who is exempt from the tourist tax in Florence?

Under 12s, students of the University of Florence, day hospital patients, up to 2 companions per admitted patient, police and civil protection staff on duty, and staff of the property sleeping there for work. Naples charges only non-residents over 14.

### Why do small properties ask for the tourist tax in cash?

No comune publishes a reason, and we have not verified one. What is documented is the structure: the sum is owed to the town rather than to the property, and it sits outside the room price the platform processed. Carry enough cash to cover people times nights.

### Can a city charge more than 5.00 euro a night?

Yes, if its visitor numbers exceed 20 times its resident population on the previous three years of data. That is the door in article 4 of legislative decree 23/2011, and it is how Rome reaches 10.00 euro a night for a 5-star while the ordinary ceiling stays at 5.00.

## Sources

| Fact | Source | Confidence | Valid until |
|---|---|---|---|
| L'imposta di soggiorno italiana e' istituita dall'articolo 4 del d.lgs. 14 marzo 2011 n. 23, che consente ai comuni capoluogo di provincia, alle unioni di comuni e ai comuni turistici di applicarla in modo graduale e proporzionato al prezzo, fino a un tetto ordinario di 5 euro a pernottamento, tetto elevabile per i comuni con presenze turistiche molto superiori alla popolazione residente. | [Comune di Firenze - Deliberazione di Giunta DG/2024/00535](https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf); [Comune di Firenze](https://servizi.comune.fi.it/servizi/imposta-di-soggiorno-informati) | medium | 2027-12-31 |
| A Roma il contributo di soggiorno, in vigore con le tariffe deliberate dalla Giunta Capitolina il 17 luglio 2023 e applicate dal 1 ottobre 2023, va da 3,00 euro a persona per notte nei campeggi a 10,00 euro negli alberghi a 5 stelle, per un massimo di 10 pernottamenti consecutivi nella stessa struttura (2026). | [Roma Capitale](https://www.comune.roma.it/web-resources/cms/documents/Nuove_tariffe_contributo_di_soggiorno_dal_01.10.2023_logo.pdf); [doc 2](https://www.comune.roma.it/web/it/informazione-di-servizio.page?contentId=IDS1083852); [Roma Capitale - S.U.A.R.](https://www.comune.roma.it/web/it/scheda-servizi.page?contentId=INF1088067&stem=suar) | high | 2027-06-30 |
| A Firenze l'imposta di soggiorno, rideterminata con deliberazione di Giunta n. 535 del 10 dicembre 2024 ed efficace dal 1 febbraio 2025, va da 3,50 euro a persona per notte negli alberghi a 1 stella a 8,00 euro negli alberghi a 5 stelle, con 6,00 euro per B&B, affittacamere, case vacanze e locazioni turistiche, per un massimo di 7 pernottamenti consecutivi (2026). | [Comune di Firenze](https://servizi.comune.fi.it/sites/www.comune.fi.it/files/deliberazione_di_giunta_completa-dg_2024_00599_00535-1.pdf); [doc 2](https://servizi.comune.fi.it/servizi/imposta-di-soggiorno-informati) | medium | 2027-06-30 |
| A Firenze sono esenti dall'imposta di soggiorno i minori di 12 anni, gli studenti dell'Universita' di Firenze, i pazienti in day hospital, fino a due accompagnatori per paziente ricoverato, il personale delle forze dell'ordine e di protezione civile in servizio e i dipendenti della struttura ricettiva che vi pernottano per lavoro. | [Comune di Firenze](https://servizi.comune.fi.it/servizi/imposta-di-soggiorno-informati) | medium | 2027-06-30 |
| A Napoli l'imposta di soggiorno, aggiornata con deliberazione di Giunta n. 89 del 12 marzo 2026 ed efficace dal 1 maggio 2026, va da 4,00 euro a persona per notte negli alberghi a 1 stella a 6,00 euro negli alberghi a 4 e 5 stelle e nelle locazioni brevi, per un massimo di 14 giorni consecutivi. | [Comune di Napoli](https://www.comune.napoli.it/articolo_tematico/tributi-locali/imposta-di-soggiorno/imposta-di-soggiorno-2026/) | medium | 2027-04-30 |
| L'americano resta 9,04 notti ma solo 2,92 per struttura, con 1,19 destinazioni secondarie: cambia letto circa tre volte per circa 2,2 localita'. | [Banca d'Italia, Indagine sul turismo internazionale](https://www.bancaditalia.it/statistiche/tematiche/rapporti-estero/turismo-internazionale/) | medium | 2027-07-31 |
| Il 60,3% delle notti statunitensi si concentra in cinque comuni: Roma 25,5%, Firenze 14,6%, Napoli 7,0%, Venezia 6,7%, Milano 6,5%. | [Banca d'Italia, Indagine sul turismo internazionale](https://www.bancaditalia.it/statistiche/tematiche/rapporti-estero/turismo-internazionale/) | medium | 2027-07-31 |

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