Institutional portal - Municipality of Milan

The accommodation facilities are divided into hotel and non-hotel facilities:

• hotel
  • Hotels or hotels
  • Tourist-hotel residences
  • Widespread hotels
  • Condhotel
• hotel extras
  • Holiday homes
  • Youth hostels
  • Lombard guesthouses
  • Inns
  • Holiday houses and apartments
  • Bed & breakfast
  • Mountaineering refuges, hiking refuges and fixed bivouacs
  • Open air hospitality companies
  • Short leases pursuant to Legislative Decree 50/2017

(Regional Law n. 27 of 1 October 2015)

With resolution no. 1456 of 26/10/2023 the Municipal Council approved the following rates of the tourist tax starting from 1 January 2024. 

Rates apply per person and per day of stay, taking as reference the registration at the facility and the hotel or non-hotel category:

Rates apply per person and per day of stay, taking as reference the registration at the facility and the hotel or non-hotel category:

• 1*, RTA 2**
  • € 2,00
• 2**, RTA 3***
  • € 3,00
• 3***, RTA 4****
  • € 4,00
• 4****, 5*****
  • € 5,00
• non-hotel accommodation facilities (holiday homes and apartments (CAV), holiday homes, Lombard guesthouses, inns, bed & breakfasts)
  • € 3,00
• youth hostels, open-air accommodation companies, other non-hotel accommodation facilities
  • € 2,00

The tax due can be reduced by up to 50% for conferences and trade fairs of significant importance. The discount applies if the structures apply a price reduction of at least 20%.

In these cases the tourist tax can be paid directly by the organizer, or by the accommodation facility. Below are the procedures to follow for the declaration and payment based on the alternative chosen.

Tax paid by the organizer
The tax must be paid in advance and cumulatively at the beginning of the stay, to allow the manager of the accommodation facility to specify on the invoice the payment of the tax.

1. The organizing body is accredited to the SoggiorniAmo platform
2. for each conference, it enters the number of participants and the number of overnight stays divided by rate into the system
3. make the transfer to the municipal coffers via the PagoPA payment notice generated by SoggiorniAmo
4. the organizer issues the participant a receipt certifying the payment of the tax
5. the participant deliver a copy tohotelier, who (for indicative purposes only) will have to enter in SoggiorniAmo - in the line "performed by conference organizers" - the number of subjects and the number of overnight stays.

Tourist tax paid by the accommodation facility
The structure proceeds with the quarterly summary of the tourist tax via StaysAmo and inserts in the "conference event reduction" line:

• the number of subjects
• the number of overnight stays of guests participating in the conference.

By 30 June of the following year, it will submit the annual cumulative declaration.

The tourist tax is paid to the manager of the accommodation facility.

The receipt/invoice must be kept for a period of at least six years.

For conference events, conferences or group trips, the tax must be paid in advance, i.e. at the beginning of the stay, to allow the manager of the accommodation facility to specify on the invoice that the tax has been paid.

The following are exempt from paying the tourist tax:

• minors under 18 years of age
• young people up to 30 years of age who stay in Youth Hostels, managed by public or private entities for the achievement of social, cultural and educational purposes, as defined by current regional legislation
• family members and/or relatives or in any case companions, limited to the period of hospitalization, of subjects hospitalized in healthcare facilities in the province of Milan. To obtain the exemption they must present a certificate based on the provisions of articles 46 and 47 of the Presidential Decree. n. 445 of 2000 and subsequent amendments, which states that the stay at the accommodation facility is aimed at providing health care to the family member
• subjects who, following hospitalisation, continue treatment at healthcare facilities in Milan and the Province of Milan. The exemption extends to their companions
• those who stay in residences, holiday homes and apartments and in holiday homes managed by non-profit organisations, as identified above. The exemption applies beyond the fourteenth consecutive day of stay. If the consecutive stay is interrupted, the counting starts again for the subsequent overnight stays
• personnel belonging to the police forces and/or armed forces who for service reasons stay in the City of Milan and limited to the service itself
• university students up to 26 years of age, enrolled in Milanese universities, who stay in accommodation facilities
• people with disabilities and their companions
• all volunteers coordinated by the provincial, regional and national Civil Protection and members of voluntary associations in the event of disasters and major events identified by the Administration
• those who have been accommodated in accommodation facilities following measures adopted by the public authorities and/or by the Municipality of Milan itself to deal with situations of social emergency or of an extraordinary nature.

How to obtain the exemption
Anyone entitled to tax exemption or reduction must complete the self-certification form available in the section Attachments.

Tax not applicable for order and security reasons

Only the Municipality of Milan - not the guest - communicate in advance to the accommodation facilities the reasons of public order and security that allow the non-application of the tax.