How much is the tourist tax in Naples?

The tourist tax is a local levy applied to anyone choosing to stay overnight in an accommodation facility. In Naples, following several changes over the years, the most recent update officially came into effect on 1 March 2025.

What is the tourist tax and what is it for?

The tourist tax is a levy introduced by the City of Naples in 2012, in accordance with Article 4 of Legislative Decree No. 23 of 14 March 2011. It applies to guests staying in accommodation facilities located within the city’s boundaries. The revenue generated from the tax is used to support tourism-related initiatives, including assistance for accommodation providers, as well as the maintenance, accessibility, and restoration of cultural and environmental heritage.

Who is required to pay the tourist tax?

The tax applies to all individuals aged over 14 who are not residents of the City of Naples and who stay overnight in accommodation within the municipal area.

Who is exempt from paying the tourist tax

Some categories of visitors are exempt from paying the tourist tax. According to local regulations, the following are entitled to exemption:

• Children under the age of 14
• Patients receiving day-hospital treatment at medical facilities within the municipality
• Individuals accompanying patients admitted to local healthcare facilities (one companion per patient)
• Parents or guardians (up to two people) assisting under-18s hospitalised in local medical centres
• Coach drivers and tour guides accompanying groups organised by travel and tourism agencies, with one driver and one guide per 23 participants
• Members of law enforcement, Civil Protection, and the National Fire Brigade staying in the area for service-related reasons
• Individuals with severe disabilities, with certified disability of 80% or more
• Political refugees
• Students enrolled in the Department of Agriculture at the University of Naples Federico II

To qualify for exemption, guests must provide the accommodation provider with appropriate documentation proving their eligibility.

How is the tourist tax calculated in Naples?

The tourist tax in Naples is charged per person, per overnight stay, for up to a maximum of 14 consecutive nights. The amount varies depending on the type and classification of the accommodation. As of 1 March 2025, the updated rates are as follows:

Hotels

• 1 star: €3.00 per night
• 2 stars: €3.50 per night
• 3 stars: €4.50 per night
• 4 stars: €5.50 per night
• 5 stars and 5-star luxury: €6.00 per night

Non-hotel accommodation

(B&Bs, holiday homes, guesthouses, hostels): €4.50 per night

Short-term rentals

€5.00 per night

These rates represent an increase compared to the previous ones: €1 more for hotel stays, €1.50 more for non-hotel accommodations, and €2 more for short-term rentals.

How the tourist tax will change from 1 March 2025

The increase in tourist tax rates in Naples has been introduced ahead of the 2025 Jubilee, an event expected to draw large numbers of visitors to the Campania capital. The City Council approved the new rates with Resolution No. 572 on 9 December 2024. These changes will come into effect on 1 March 2025, made possible by a national exemption allowing capital cities to exceed the standard €5-per-night limit during the Jubilee year.

The decision followed consultations with trade associations. The stated aim is to align Naples’ rates with those of other major Italian cities, while securing additional funding to support the enhancement of the city’s cultural, artistic and environmental heritage.

How accommodation managers must pay the tourist tax

According to municipal regulations, managers of accommodation facilities are required to collect the tourist tax from their guests, acting as tax intermediaries. The amount collected must be paid to the City of Naples in accordance with specific procedures and deadlines, typically on a monthly basis, via the official municipal portal.

Payment must be made through the PagoPA system or by bank transfer to authorised banks, clearly stating the purpose of the payment and the facility’s identification code. The municipality will provide a dedicated area on its official website, where managers can enter guest details, generate payment forms and fulfil their tax obligations.

Regulations also require managers to retain all documentation related to the collection of the tax for five years, in order to present it in the event of inspections by the relevant authorities. Failure to make payments within the established timeframes will result in administrative penalties, as outlined in the municipal rules.

Finally, managers must ensure that a notice is clearly and visibly displayed within the premises, usually at the reception area, informing guests of the tourist tax, the applicable rates, and any exemptions that may apply.

Article translated by Agnese Giardini

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Institutions and Businesses

Travel

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