What is the tourist tax?
Article 4 “Tourist Tax” of Legislative Decree No. 23 of March 14, 2011 (“Provisions on Municipal Fiscal Federalism”) states that:
“Provincial capitals, unions of municipalities, as well as municipalities listed in the regional registers of tourist destinations or cities of art, may establish, by resolution of the municipal council, a tourist tax to be paid by guests staying in accommodation facilities within their territory. This tax may be applied on a sliding scale, based on price, up to €5 per night.“
This is the guideline provided by the Region of Tuscany, which has published a list of 272 municipalities classified as “tourist destinations” or “cities of art” (available online), that are authorized to apply the tourist tax.
The key word is “may”—because applying the tax is not mandatory. Each municipal administration is free to decide whether to adopt it, how much to charge, for how many days per year, and how the collected funds are paid into the municipal coffers.
Tourist Tax in Lucca, Viareggio, and Camaiore: How Much Does It Cost?
In the Municipality of Lucca:
Starting from April 1, 2025, the tourist tax applies for up to three consecutive overnight stays in the same facility, from January 1 to December 31 each year.
Updated rates:
- €3.50 per night for guests of 1-, 2-, and 3-star hotels
- €4.50 for 4-star hotels
- €5.00 for 5-star hotels
For non-hotel accommodations:
- €3.00 for campsites and hostels
- €3.50 for all other types of accommodations (e.g., vacation homes and apartments)
Viareggio:
The city has updated its tourist tax rates and methods for 2024. The tax applies to all accommodation facilities from June 1 to September 15.
Rates for non-hotel accommodations:
- €2.00 per night for vacation home rentals
- €1.50 per night for guesthouses and B&Bs
For hotels:
- €5.00 for 5-star hotels
- €3.00 for 4-star hotels
- €2.00 for 3-star hotels
- €1.00 for 1- and 2-star hotels
Camaiore:
The municipality introduced the tourist tax on June 1, 2024. It applies to all types of accommodation, both hotel (hotels and campsites) and non-hotel (B&Bs, guesthouses, country houses, vacation homes, hostels, and mountain refuges).
Rates vary depending on the type of facility, from:
- €0.50 for hostels and mountain refuges
- Up to €3.00 for 5-star hotels
The tax is applied for a maximum of 7 consecutive nights in the same facility, to encourage longer stays and discourage short-term “hit-and-run” tourism.
For vacation homes, the rate is:
- €1.50 per person, for guests aged over 14, for up to 7 nights.
Who Pays the Tourist Tax? When and How to Pay It?
The tourist tax, also known as the “city tax”, is paid exclusively by the guest. Visitors must pay the tax directly to the accommodation facility upon arrival (or, at the latest, by departure). The facility will enter the guest details (number of guests, length of stay, age, any exemptions) and will forward the full amount collected to the municipal administration, according to the timelines and methods defined by the local regulations.
Each municipal regulation also outlines possible exemptions for certain categories of guests. Common exemptions include:
- children and teenagers,
- people with disabilities and their caregivers,
- bus drivers,
- volunteers during emergencies,
- law enforcement personnel on duty,
and others.
To simplify the process for accommodation owners and private landlords, municipalities have made online software platforms available. These platforms provide instructions, compliance steps, rate regulations, and digital forms for registration.
Payment can also be made through the PagoPA system.
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