The Florence city tax for an Airbnb is €5.50 per person per night, charged for a maximum of seven consecutive nights at the same property. It’s called the imposta di soggiorno, and for bookings made on Airbnb the platform now calculates, collects, and remits it automatically. Hosts still have to file a monthly declaration with the city and meet several other obligations that sit alongside the tax itself.
How Much the Tax Costs Per Night
Florence raised the rate on April 1, 2023, from €4.00 to €5.50 per person per night for short-term rentals. The rate applies to properties classified as locazioni turistiche and other non-hotel accommodations, which covers almost every apartment listed on Airbnb and similar platforms. Hotels pay different amounts based on star rating; private apartments sit at the €5.50 figure.1Comune di Firenze. Testo Multilingua 2023
The charge stops after seven consecutive nights at the same property. That caps each person’s total at €38.50. A couple booking a ten-night stay owes €77.00, not €110.00, because the clock on each guest runs out at night seven. The municipality can revise the rate through a new council deliberation, so it’s worth checking the current table before a long booking.2Dipartimento delle Finanze. Comune di Firenze – Deliberazione n. 2017/C/00050
Who Doesn’t Pay
Children under 12 are fully exempt, regardless of how long they stay. Residents of the municipality of Florence are also exempt, since the tax targets visitors.1Comune di Firenze. Testo Multilingua 2023
Other categories that owe nothing:
- Patients receiving treatment at a Florence healthcare facility, plus up to two caregivers for each hospitalized person.
- Students enrolled at the University of Florence.
- People with a certified disability (a valid disability certificate is required).
- Law enforcement and military personnel on active official duty in the city.
Anyone claiming an exemption signs a self-certification form (autocertificazione) that the host keeps on file. These declarations carry legal weight in Italy, and a false claim exposes the guest to penalties. Hosts need those signed forms to explain any difference between guest headcount and tax paid.
What Airbnb Collects for You
If the booking goes through Airbnb, the guest doesn’t have to hand cash to the host at check-in and the host doesn’t have to chase anyone for the tourist tax. Under Italy’s 2024 Budget Law, Airbnb calculates the tax from the listing’s location, collects it at booking, and remits the full amount directly to the municipality.3Airbnb Newsroom. Airbnb to Collect and Remit Tourist Taxes Across Italy Guests see it as a line item in the total.
Automatic collection on Airbnb doesn’t cover everything a host does. Direct bookings, listings on platforms that don’t auto-collect, and off-platform guests all still require the host to collect and remit the tax. And no matter how the money reaches the city, the monthly reporting duty described below still applies, because Florence needs a record of every guest who stayed.
Monthly Declaration and Payment
Hosts file a declaration and pay the tourist tax monthly. The deadline is the 15th of the month after the reporting period, so tax tied to June stays is due by July 15.4Comune di Firenze. Imposta di Soggiorno – Pagamento con PagoPA
The filing happens on Florence’s Imposta di Soggiorno portal. You log in with SPID (Italy’s national digital identity), a CIE electronic ID card, or credentials issued by the municipality, then enter total guests, total nights, exemptions claimed, and the resulting tax owed. Payment runs through PagoPA, the standard electronic payment system for Italian public administration, and the portal returns a receipt and confirmation number once the transaction clears.4Comune di Firenze. Imposta di Soggiorno – Pagamento con PagoPA
Keep receipts, self-certification forms, and guest records for at least five years. Italian tax authorities can audit that far back, and without documentation to support exemptions you’ve claimed, you can be held liable for the difference.
Guest Records Hosts Must Keep
For every guest, record the full legal name, dates of arrival and departure, and identification details from a passport or national ID card. For anyone claiming an exemption, keep the signed self-certification form specifying the reason.
Those records feed three separate obligations: the monthly tax declaration, the police reporting duty described below, and any later audit. A missing passport number becomes a police reporting problem; a missing exemption form becomes a tax problem. A standard check-in checklist tends to prevent both.
The National Identification Code (CIN)
Tax compliance alone doesn’t make a Florence Airbnb legal. Since January 1, 2025, every short-term rental in Italy must have a Codice Identificativo Nazionale (CIN), introduced under Article 13 of Decree Law No. 145/2023. The code must appear on every online listing and be displayed physically at the property entrance.
Operating without a CIN carries fines of €800 to €8,000. Failing to display it where required, even if you hold one, brings fines of €500 to €5,000. Booking platforms also have to verify that listings show a valid CIN and face their own penalties for non-compliant properties. A new listing needs the CIN in place before the first guest arrives.
Police Registration via Alloggiati Web
Separate from the tourist tax, Italian law requires hosts to report every guest’s identity to the State Police through the Alloggiati Web portal. The obligation comes from Article 109 of the TULPS, the Italian public safety code, and applies to all accommodation providers, private Airbnb hosts included.
The windows are short. For stays longer than one night, the data has to be submitted within 24 hours of arrival. For single-night stays, the window drops to six hours. The required fields mirror what you already collect for the tax: full name, date of birth, nationality, ID document details, and dates of stay. Failing to register guests is treated as a criminal matter rather than an administrative fine; non-compliant hosts get referred to the Public Prosecutor’s Office, with penalties scaling to the severity and frequency of the violation.
Income Tax on What You Earn
The tourist tax is money the guest pays and the host passes through to the city. It isn’t the host’s income. The rent itself is, and Italy taxes it. For short-term rentals (stays under 30 days), hosts can elect the cedolare secca, a flat-rate tax that replaces the standard progressive income tax on that rental income.
The rate is 21% on income from your first short-term rental property and 26% on income from any additional properties, up to four. You designate which property gets the lower rate in your annual return. A host renting out more than four properties is reclassified as running a business and falls under different tax rules. The cedolare secca election is made at filing and often costs less than Italy’s standard brackets, which climb above 26% at moderate income levels.
What Non-Compliance Costs
Missing a tourist tax deadline or underpaying triggers administrative fines from the municipal treasury, plus interest on the late amount. The exact penalty depends on the sum owed and how late the filing is, and the exposure compounds for hosts running multiple properties at high occupancy.
The bigger risks sit outside the tax itself. Failing to register guests with the police is a criminal offense. Operating without a CIN can cost up to €8,000 per violation. These systems are increasingly linked: a tourist tax audit can surface unreported guests, which then opens a police reporting inquiry. Treating tax collection, guest registration, and the CIN as one check-in routine is what keeps a Florence Airbnb on the right side of all three.