Tourist accommodation tax

Tourist accommodation tax

Tourist accommodation tax is due from not residents staying in hotels and extra-hotel accommodation facilities in the municipal area of Milan.

The revenues deriving from tourist accommodation tax are destined to interventions related to tourist services as well as to the recovery and / or maintenance of the cultural and environmental assets of the city of Milan.

The tax is in force from 1 September 2012.

According to the Regional Law n. 27 of 1 October 2015, the accommodation facilities are distinguished in hotels and non-hotel accommodations.

Tourist accommodations can be distinguished in:

  • Hotels and motels;
  • Touristic residences;
  • Albergo Diffuso;
  • Condhotel.

Non-hotel accommodations can be distinguished in:

  • Vacation homes;
  • Youth hostels;
  • Foresterie Lombarde;
  • Guesthouses;
  • Vacation houses and apartments (CAV);
  • Bed & breakfast;
  • Mountain huts, hiking shelters and fixed bivouacs;
  • Outdoor accommodations.

Rates apply per person and per day of stay, taking as a reference the registration at the property. The check-in operation is a requirement for the application of the tax.


From 1 January 2018, new fees are in force for stays in those non-hotel facilities:

  • Vacation homes;
  • Vacation houses and apartments (CAV);
  • Foresterie lombarde;
  • Guesthouses;
  • Bed & Breakfast.

Fee rates remain unchanged for:

  • Youth hostels;
  • Outdoor accommodations.


Fees in force

Hotel and non-hotel accomodations ratings

Category Rate 
1*, RTA 2**  € 2,00
2**, RTA 3***   € 3,00
3***, RTA 4****  € 4,00
4****, RTA 5*****   €. 5,00

RTA = Residenze Turistico Alberghiere (Tourist residences)

Non-hotel tourist accommodations (vacation houses and apartments (CAV), vacation homes, foresterie lombarde, guesthouses, bed & breakfast) € 3,00

Youth hostels, outdoor accommodations, others non-hotel accommodations € 2,00


Exemptions from the payment of the tourist accommodation tax are provided for:

  • youth under 18 years of age;
  • people under 30 years of age staying in Youth Hostels, managed by public or private subjects for the achievement of social, cultural and educational purposes, as defined by the current regional legislation;
  • family members and / or relatives or carers, limited to the period of hospitalization, of patients whose hospitalization will take place in sanitary facilities located in the province of Milan will be exempted upon release of an attesting document according to articles 46 and 47 of D.P.R (Presidential Decree) n. 445 of 2000 and subsequent modifications, declaring that the stay at the accommodation is aimed at providing health care for the family member;
  • subjects who, following hospitalization, continue treatments in Milan, city and province, and their accompanying persons;
  • people staying in residences, houses and apartments for holidays and holiday homes run by non-profit organizations, as identified above, for the duration of the stay after the fourteenth consecutive day. If the consecutivity is interrupted, the count for the subsequent overnight stays is restarted.
  • personnel belonging to armed forces who for reasons of service stay overnight in the City of Milan and limited to the service itself;
  • students under 26 years of age, enrolled in universities in the City of Milan, staying in accommodation facilities;
  • people with disabilities plus carers;
  • all volunteers coordinated by the Protezione Civile provinciale (Provincial Civil Defense), regional and national, and members of voluntary organizations in case of disasters and major events identified by the Administration.
  • Those who have been accommodated in tourist reception facilities as a result of measures taken by public authorities and / or by the Municipality of Milan to deal with situations of social emergency or extraordinary nature.

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


Tourist accommodation tax may be reduced up to 50% for congresses and fairs of considerable importance; the facilitation is conditional on a reduction of at least 20% in prices charged by the structures.

How to obtain exemption or reduction of tourist tax:

Those who are entitled to the exemption or reduction of the tax are required to fill in the forms provided, available at the managers of accommodation facilities.


Tourist accommodation tax must be paid to the manager of the accommodation, which will issue a name receipt with the indication of the amount paid as tax for the duration of the stay.

Alternatively, the indication of the amount due for the tax must be shown in the tax invoice issued to the customer containing the words "operazione esclusa da IVA ex art.15 del D.P.R. 633/1972".

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

Congresses, events, group travels

As regards the payment of the tax by the organizations of congresses, conferences or group travels, the payment of the tax must take place before the beginning of the stay to allow the manager of the accommodation to point out the eventual payment tax on the invoice.


Infoline tel. 02.02.02