Tourist tax yes or no? In Italy there have always been two sides: those in favor and the “tourist tax free”. The fact is that in 2023 the tax generated almost 775 million euros in revenue, but was applied by only 22% of the municipalities entitled to it. In the coming weeks, the review of the tax will be at the center of a debate between the government and the municipalities. What will happen?
The latest data (report by the Centro Studi Enti Locali) certify that only 1,268 Municipalities out of 5,730 that could have collected the tax. One in five. Growing numbers (1,143 in 2022, 1,059 in 2021, 1,046 in 2020 and 1,003 in 2019), but still very limited. The tourist tax can be applied by provincial capitals, cities of art and tourist locations recognized by the Regions. However, many Municipalities choose not to apply it, so as not to risk losing visitors. The tax directly affects the costs incurred by tourists who can therefore change destination if it is too expensive.
To date, Rome, Florence and Milan are at the top of the list for absolute revenue. But looking at the per capita revenue, Corvara in Badia, in Trentino-Alto Adige, stands out. Numerous tourists and few residents so here 1,448 euros per inhabitant are recorded, against a national average of 26 euros. In the top ten of the Municipalities with the highest revenue per inhabitant are Selva di Val Gardena and Avelengo and other locations in Trentino-Alto Adige. In second place is Limone sul Garda (1,404 euros). There are also Positano (614 euros) and Sestriere (648 euros). On the other side of the list is Molise, where none of the 56 Municipalities applied the tax between 2019 and 2023, keeping the territory completely “tourist tax free”. Only since 2024 has Campobasso introduced a tourist tax, set at one euro, the lowest among the regional capitals.
So far the numbers. But what will happen to the tourist tax? The Ministry of Tourism has been working on a revision for some time. An increase in rates is being considered depending on the accommodation facility: up to 25 euros per day for overnight stays in super-luxury hotels costing over 750 euros per night, up to 15 euros between 400 and 750 euros, up to 10 euros between 100 and 400 euros and a maximum of 5 euros for stays under 100 euros per night. The reform could also extend the tax to a greater number of municipalities, reaching 7,902 against the current 5,730. The destination of the proceeds is also being discussed. Today the funds that come from the tax are used to finance tourism. The possibility of allocating them to waste management is being discussed. With this reform, will there be more municipalities that apply the tax or will the tourist tax free party grow even more?
