Tourist tax at an agriturismo: exemptions and tricky cases

Updated on 26 October 2026

The rules in this article apply to agriturismi, B&Bs, campsites and other guest accommodation in Italy.

In short. In Italy, tourist tax exemptions are not set nationally: your town council (the Comune) sets them in its own regulation. National law only says the Comune may introduce them. So the answer to "does this guest pay?" is always in that regulation, and an exemption only counts if the guest gives you the document it asks for.

A family is checking out of room 3: two adults, a 13-year-old boy and an 8-year-old girl. Grandpa came along to be near grandma, who is in hospital in town. Who pays the tax and who doesn't? It depends on where your property is. Here's how to work it out without guessing.

Does my town charge a tourist tax at all?

Not every Comune can charge it. Article 4 of Legislative Decree 23/2011 reserves it for provincial capitals, unions of municipalities and towns on the regional lists of tourist resorts or art cities. The town council introduces it with a resolution and a regulation. The tax can be up to 5 euros per night, scaled to the room price, except in special cases set by law.

Many agriturismi sit in small hill or countryside towns, and yours may never have introduced it. To find out:

• search for "imposta di soggiorno" on the Comune's website, usually under Tributi (local taxes);
• ask the local tax office (ufficio tributi);
• if you need the actual regulation, ask the office where it's published or look for it among the Comune's official acts.

Who decides who is exempt?

The Comune. Paragraph 3 of the same Article 4 says the Comune, through its regulation and after consulting the associations of accommodation owners, may set exemptions and reductions for specific cases or periods. There is no national list that applies everywhere.

An agriturismo usually pays like any other accommodation. What changes is the rate, which often depends on the property's classification: Florence, for example, sets agriturismo rates by the number of "sunflowers".

Which exemptions come up most often?

Two real regulations, Piacenza and Florence, show how much things vary from town to town.

• Children and teenagers. In Piacenza all under-18s are exempt. In Florence only children up to their 12th birthday. The 13-year-old in room 3 pays nothing in Piacenza, but pays in Florence.
• People accompanying a hospital patient. Exempt in both towns, within limits: in Piacenza, no more than two companions per patient.
• Students. Piacenza exempts students at secondary schools, universities, training courses and internships up to age 32. Florence exempts students enrolled at the University of Florence.
• Coach drivers and group leaders. In Piacenza, one driver per coach and one tour leader for every 20 people.
• Staff working at the property. Piacenza exempts the owner's employees who work there. Handy if you give your seasonal worker a room for the summer.
• Police, fire brigade and civil protection on duty. Exempt in both regulations, under certain conditions.

These are examples, not general rules. Your Comune's list may be shorter, longer or simply different.

How many nights are taxed?

The regulation sets this cap too. In Piacenza the tax is due for a maximum of 4 consecutive nights. In Florence for 7 consecutive nights, and people staying long-term for documented work reasons pay for no more than 7 nights a year.

If you have guests staying two weeks, say engineers working on a nearby site, check this rule before you prepare the bill. It's the easiest place to get it wrong, in either direction.

How do I document an exemption?

The regulation usually asks for one of two documents:

1. a certificate, for example from the hospital, school or university;
2. or a self-declaration under Presidential Decree (DPR) 445/2000, signed by the guest.

Without the required document, the exemption doesn't apply: Piacenza's regulation says so explicitly. Florence also asks you to keep these documents for five years. For children, the date of birth from check-in is usually enough.

A practical tip: download the Comune's self-declaration form, if it has one, and have it signed on arrival. Nobody wants to fill in forms at departure with a suitcase in hand.

What if a guest has no document, or refuses to pay?

Since 2020 the property manager has been responsible for paying the tax, with the right to recover it from guests (Article 4, paragraph 1-ter, of Decree 23/2011). In practice: if you apply an exemption without the document, or fail to collect, you still pay the tax to the Comune yourself. You can then claim it back from the guest.

We covered this in our article on what's left to do for the Italian tourist tax in 2026, including the annual return, filed online by 30 June of the following year. The better your exemptions are recorded and documented, the simpler that return becomes.

Where does Fattore come in?

Fattore keeps the tourist tax register and prepares the annual summary you need for the return. Guest details, date of birth included, come from online check-in: the ID document is read with the phone camera and the image is not stored. The same details feed the Alloggiati Web guest registrations, which can also be sent automatically.

Fattore reads arrivals and departures from your connected channel manager, or you enter them by hand. Your bookings stay where they are.

What it doesn't do: it doesn't decide who is exempt, because that's up to your Comune's regulation. And it doesn't file the return: the property does that, on its own or with its accountant. See what each feature does on fattore.app/moduli and how it works for a property like yours on the agriturismo management app page.

Frequently asked questions

Does a guest who only comes for dinner pay the tourist tax?

No. The tax is due per night of stay: someone who eats at your restaurant and goes home to sleep doesn't pay it.

My agriturismo is in a small town: do I have to charge it?

Only if your Comune has introduced it with a resolution and a regulation. Check the Comune's website or ask the local tax office.

Can I let a regular guest off the tax?

No. The only exemptions are those in the Comune's regulation. If you don't collect it, you still pay it yourself.

Are your Comune's exemption forms ready at check-in? Try the live demo or book a call: we'll show you the register and the annual summary on a real property.

This article is a practical guide and does not replace advice from your accountant or your Comune.

Sources

• Legislative Decree no. 23 of 14 March 2011, Article 4 (text published by the Comune of Arezzo)
• Italian Supreme Court (Corte di Cassazione), Joint Sections, order no. 1527/2026, quoting paragraph 1-ter (text published by the Comune of Arezzo)
• Comune of Piacenza, Tourist tax regulation (town council resolution no. 41 of 6 December 2021)
• Comune of Florence, Tourist tax regulation (in force from 1 May 2023)