Recaudación y liquidación del impuesto turístico por parte de Airbnb en Italia

Tourist tax collection and remittance options in Italy

In light of the 2024 Budget Law amendment to Article 4, paragraph 5-bis of Law Decree 50/2017 effective 1 January 2024, Airbnb has the obligation to collect Tourist Taxes on behalf of short term rentals for stays up to 30 days (“locazione breve”). If you are a short term rental host in a municipality that imposes a Tourist Tax, Airbnb may collect and remit this tax on your behalf if your municipality has registered to Airbnb’s Tourist Tax portal. This list provides the short term rental categories for which we will collect and remit Tourist Taxes.

How do I know if Airbnb is collecting and remitting tourist taxes in my municipality?

Airbnb is collecting and remitting tourist taxes in certain municipalities in Italy. To view if Airbnb is collecting and remitting in your area:

1. Click or tap Listings and select the listing you want to edit
2. Under Listing editor, select Edit preferences
3. Click or tap Taxes

The tourist taxes Airbnb is collecting and remitting will be displayed in the Local taxes collected and remitted by Airbnb section of the Taxes page.

What happens if Airbnb is not collecting tourist taxes in my municipality?

If Airbnb is not collecting tourist taxes in your municipality, hosts remain solely liable for the collection and remittance of any applicable tourist taxes.

If Airbnb begins collecting tourist taxes in your municipality, hosts remain solely liable for the collection and remittance of any applicable tourist taxes for periods prior to the Airbnb tax collection start date. For example, if the launch of tourist tax collection in the host’s municipality is set for bookings made on or after 1 July, hosts will be responsible for collecting and remitting tourist tax for bookings made prior to 1 July. Airbnb will inform hosts about the date tourist tax will be activated in their municipality. 

I’m a host offering other types of accommodations that do not qualify as a short-term rental (e.g. an extra-hotel accommodation facility): what should I do?

If you are a host offering other types of accommodations that do not qualify as a short-term rental (i.e. a listing with a category that is not on this list) and your municipality imposes a Tourist Tax, you are responsible for collecting and remitting tourist taxes.To learn more about how to collect tourist taxes manually, see How does manual occupancy tax collection and payment work?

My municipality opted to use the pass through tax feature where I set up the rules in my account and Airbnb remitted the Tourist Taxes to the authorities. What do I do now?

Airbnb may now be collecting and remitting the Tourist Tax on behalf of all short term rentals in your area unless otherwise communicated by Airbnb. You will not need to set up the rules in your account anymore. Airbnb will calculate the tourist taxes applicable to the stay. To confirm if Airbnb is collecting and remitting tourist taxes in your area, please refer to How do I know if Airbnb is collecting and remitting tourist taxes in my municipality? above. 

I’m a host offering a short-term rental where Airbnb already collects and remits Tourist Tax, what has changed?

If you are a host with a listing in one of the municipalities that Airbnb was collecting and remitting in prior to January 1, 2024, Airbnb will continue to collect and remit the Tourist Tax on your behalf unless otherwise noted. There will be no change—Airbnb will continue to collect and remit as we are today.

My municipality applies tourist tax rates to star ratings or cadastral type information. How do I ensure Airbnb collects the correct rates and rules?

If you are a host in a city that applies tourist tax rates to star ratings or cadastral type information, please provide Airbnb additional information in order to correctly apply rates and rules to your listing.

To select additional star rating and/or cadastral type:

1. Click or tap Listings and select the listing you want to provide a star rating and/or cadastral category for
2. Under Listing editor, select Edit preferences
3. Click or tap Regulations
4. Click or tap Set the applicable Tourist Tax accommodation class and/or Set the applicable Tourist Tax cadastral category
5. Follow the steps in the form to provide a star rating and/or cadastral category for your listing

If you’re unsure if your municipality applies tourist tax rates to star ratings or cadastral type, please visit your municipality's website for more information.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explain how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.