The tourist tax (imposta di soggiorno) is one of the most misunderstood obligations for short-term rental hosts in Rome. It is not a tax paid by the property owner — but the owner or manager is responsible for collecting it from guests and remitting it to the City.
Who pays it
The tourist tax is charged to guests: it is an amount they pay per night spent in the accommodation. It is not an owner cost, but the owner is responsible for correct collection and remittance.
Current rates
In Rome, rates are differentiated by accommodation category. For short-term rentals (holiday homes and unclassified apartments), the current amount is:
- €7.00 per person per night for the first 10 consecutive nights (from night 11 onwards it is exempt)
- children under 10: exempt
- residents of the City of Rome: exempt
These figures apply based on the rate communicated to the City — always verify the current deliberations on the Rome City portal, as rates may change.
How it works with Airbnb and Booking
Airbnb automatically collects and remits the tourist tax for bookings made on its platform, directly from the guest to the City of Rome. In this case the owner has no additional obligation for those bookings.
Booking.com, in most cases, does not collect the tourist tax on behalf of property owners: the manager must request it from the guest at check-in and remit it independently.
For direct bookings, responsibility always sits with the manager.
Remittance to the City
Remittance to Rome City Council is handled through the dedicated portal (Gestione Imposta di Soggiorno). Payment deadlines are quarterly:
- Q1: payment by 30 April
- Q2: payment by 31 July
- Q3: payment by 31 October
- Q4: payment by 31 January of the following year
Portal registration is required, along with uploading stay data (number of guests, nights, amounts).
Penalties
Failure to collect or remit exposes operators to significant administrative penalties. Rome City Council cross-references data from platforms and the guest registration portal.
This is not a risk to take lightly, especially during inspections covering multiple periods.
How we handle this
As part of full management, we handle:
- registration on the City portal
- correct collection for every booking (direct or from platforms that do not auto-remit)
- maintaining the stay register
- quarterly remittance and documentation
If you manage independently, we recommend setting up a clear process from the start: collect at check-in, keep a monthly log, remit quarterly. The complexity is low, but the order is essential.