Annual Tourist Tax Declaration to the Agency of the Territory

If you own a holiday home or manage a rental property in Italy, it’s important to be aware that you are required to submit the annual tourist tax declaration (dichiarazione annuale dell’imposta di soggiorno) to the Italian Revenue Agency (Agenzia delle Entrate), even if your rental activity was limited or if you didn’t collect any tourist tax during the year.

Who is required to submit the declaration?

The following parties must file the declaration:

• Managers of hospitality accommodations (hotels, agriturismi, B&Bs, guesthouses, campsites, etc.)

• Owners of holiday rentals or short-term lets

• Anyone who collects the tourist tax from guests on behalf of the local municipality

Even if you collected no tourist tax during the year, the declaration is still mandatory and must indicate zero tax collected.

Deadline and submission process

The declaration must be submitted by June 30 of the year following the reference year (e.g., by June 30, 2025, for the 2024 tax year).

The submission must be done exclusively online through the official website of the Agenzia delle Entrate (Italian Revenue Agency), using an Italian digital identity such as SPID, CIE, or CNS. Alternatively, a certified tax professional (intermediario abilitato) can file it on your behalf.

What if I am a foreign owner?

If you are a non-Italian resident and do not have access to SPID or other Italian digital credentials:

• You cannot submit the declaration directly through the government portal

• You will need to appoint a local intermediary (e.g., an Italian tax advisor or agency)

• Alternatively, we can take care of it for you: at www.tuscanhouses.com, we offer support for our international clients and can assist with filing the annual tourist tax declaration on your behalf

Annual Tourist Tax Declaration: What to Include if You Had Both Direct Bookings and Airbnb

If during the year you had direct bookings (for which you personally paid the tourist tax via F24) and bookings through Airbnb (which collected and paid the tax on your behalf), make sure to fill out your annual declaration correctly on the Agenzia delle Entrate (Italian Tax Authority) website.

1. Only include the amounts you personally paid

In the Payments section, enter:

• The total amount you paid directly to the Municipality 

• The number of stays/nights and rate per night, only for your direct bookings

• The eventual payment references in the General Notes section

2. Do not include the amounts paid by Airbnb in the “Amount paid” field

The tourist tax collected and paid by Airbnb should not be included in the “Amount paid to the Municipality” field, since you didn’t pay it directly.

But it must still be declared in the General Notes section

In the “General Notes” field, you can write something like:

"For the year 2024, part of the tourist tax was paid directly by the undersigned and part was collected and paid by Airbnb as intermediary." OR "Direct bookings: €300 paid. Bookings through Airbnb: €500 collected and paid by Airbnb."

Important note!

Do not sum the two amounts (direct + Airbnb) and enter the total in “Amount paid to the Municipality”. That field must only reflect your direct payments

Practical example

You had:

• 20 direct stays → you paid €300

• 35 Airbnb stays → Airbnb paid €500

Your declaration should include:

• €300 in the “Amount paid” field

• Only the 20 direct stays in the presence fields

• In the general notes, write:

"Direct bookings: €300 paid directly. Bookings through Airbnb: €500 paid by Airbnb as intermediary."

Explanation of the tourist tax declaration fields 

Period: 1 - 2 - 3 - 4 quarter

Refers to the reporting period of the declaration.

Tax applied per night*

The full tourist tax amount applied per night, according to the standard municipal rate.

Reduced tax applied per night

The reduced tourist tax amount applied in special cases established by the local regulations, such as for stays longer than a certain number of nights or for certain guest categories.

Number of nights at standard rate*

Total number of nights for which the full standard tax was applied.

Example: If 2 guests stay for 3 nights and pay the full tourist tax, the number of nights at standard rate will be 6 (2 people x 3 nights = 6 nights).

Number of tax-exempt nights

Total number of nights exempt from the tourist tax because the guest belonged to an exempt category (e.g. minors under a certain age, people with disabilities, accompanying persons, police officers on duty, etc.).

Number of nights with reduced rate

Total number of nights for which a reduced tourist tax rate was applied, based on the local municipality’s criteria.

* Fields marked with an asterisk are mandatory.

If you have any questions or need help, feel free to contact us via our website, www.tuscanhouses.com – we’ll be happy to assist you!

What happens if I don’t submit it?

Failing to submit the declaration on time may result in administrative penalties, even if no tax was collected. It’s therefore essential to comply with the deadline and keep documentation of all collected and paid tourist taxes.

Need assistance?

If you need help submitting your annual tourist tax declaration or have questions about your obligations as a property owner in Italy, feel free to contact us at www.tuscanhouses.com. We are here to support both Italian and international owners with all the administrative steps related to holiday rentals.