How much is the tourist tax in Milan?

The tourist tax, introduced in Italy by Legislative Decree No. 23 of 14 March 2011, is a fiscal measure that enables Italian municipalities to levy a charge on visitors staying within their territory. In Milan, this tax holds particular significance, both due to the city’s economic and cultural prominence and its wide-ranging accommodation options.

Legislation and purpose of the tourist tax in Milan

The tourist tax in Milan is regulated by the Municipality of Milan in accordance with national legislation. It applies to non-residents who spend the night in accommodation facilities within the city’s boundaries, including hotels, bed & breakfasts, guesthouses, holiday homes, hostels and serviced apartments.

The revenue generated from the tax is allocated to projects aimed at supporting tourism, maintaining urban infrastructure and enhancing the city’s cultural, historical and environmental heritage.

The measure serves a dual purpose: on the one hand, it promotes sustainable tourism development; on the other, it offsets the impact of tourism on local public services. Rather than being an arbitrary charge, the tax is intended as a contribution towards maintaining and improving urban quality of life, including for visitors.

It is, therefore, a fiscal tool which, in line with the principles of municipal federalism, ensures that part of the value created by tourism is reinvested back into the local area.

Updated tourist tax rates in Milan from 1 January 2026

From 1 January 2026, Milan’s tourist tax has been revised with new rates that vary depending on the type and classification of the accommodation. The system follows a progressive structure, meaning guests staying in higher-category establishments are charged a higher nightly fee.

For hotels and similar lodging facilities, the tax ranges from €4.00 to €10.00 per person, per night, based on the hotel’s star rating:

• 1-star hotels: €4.00
• 2-star hotels: €5.00
• 3-star hotels: €7.40
• 4- and 5-star hotels: €10.00

For non-hotel and tourist accommodations, such as B&Bs, guest houses, and holiday rentals, the nightly rates are as follows:

Tourist-hotel residences:

• 2 stars: €4.00
• 3 stars: €7.40
• 4 stars: €10

Other non-hotel accommodation types:

• Campsites and open-air facilities: €3.00
• Youth hostels: €3.00
• Holiday homes: €7.00
• Lombardy guesthouses / room rentals: €9.50
• Holiday homes and apartments: €9.50
• Bed & breakfasts: €9.50
• Inns: €9.50

The tax is payable by all guests who are not residents of the Municipality of Milan, for each night of their stay. It is the responsibility of the accommodation providers to collect the tax and transfer it to the Municipality, in accordance with the procedures set out in the local regulations.

Length of stay and maximum duration of application

The tax applies for a maximum of 14 consecutive overnight stays in the same accommodation. This means that even in the case of longer stays, the liability ends after two uninterrupted weeks. The cap is intended as a safeguard for long-term guests, often staying for work or study, so as not to impose an excessive financial burden.

When calculating the number of nights, the continuity of the stay must be considered: any interruption, however brief, resets the count. This rule is designed to distinguish genuinely extended stays from fragmented tourist visits that might otherwise bypass the maximum limit.

Exemptions from the tourist tax

The municipal regulations in Milan outline several exemptions from the tourist tax, with the aim of easing the burden on specific categories of people. The following individuals are exempt from paying the tourist tax in Milan:

• Minors under the age of 18
• Residents of the Municipality of Milan
• University students enrolled at institutions within the city
• Individuals assisting patients admitted to healthcare facilities in Milan
• Persons with severe disabilities, as defined by Law 104/92, along with one accompanying person per individual
• Members of the police force, armed forces, or fire brigade while on duty
• Drivers and group leaders accompanying tourist groups (one for every 25 participants)
• Guests staying at accommodation facilities that have special agreements with the Municipality

To benefit from the exemption, guests must present appropriate documentation to the accommodation provider either at check-in or according to the specified procedures. It is the responsibility of the accommodation provider to verify the validity of the documents, and they are authorised to apply the tax if the required conditions are not met.

Obligations for accommodation providers

Managers of accommodation facilities are required to collect the tax and transfer it to the local authority on a regular basis. Alongside this reporting obligation, they must complete a monthly summary form and submit it even when no payments have been received (a so-called “zero” form), failing which they may incur administrative penalties.

This requirement also extends to online booking platforms such as Airbnb and Booking.com, provided they handle the tax collection directly on behalf of property owners. If not, the responsibility lies with the accommodation provider or the landlord.

Accommodation providers are also required to display clear and visible information about the tax on their premises, including the applicable rates, payment methods, exemptions, and legal references. This promotes transparency for guests and helps to prevent potential disputes.

*Article translated by Agnese Giardini