> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gridbeds.com/llms.txt
> Use this file to discover all available pages before exploring further.

# Tourist tax (imposta di soggiorno)

> Rules per comune and per property, exemptions, charging on the bill and the invoice, and what is left to you: payments, returns, annual declaration.

<Note>
  **Status: partial.** Gridbeds works out the tourist tax, shows it to guests booking on your website and charges it on the bill and the invoice. It does **not** prepare payments to the comune, periodic returns or the annual declaration: those stay with you.
</Note>

## What the law asks

Each comune sets its own tourist tax by regulation (art. 4 D.Lgs. 23/2011): rates, exemptions, the maximum number of nights, and payment and reporting deadlines differ from comune to comune. The property's operator is **responsible for paying** the tax, with the right to recover it from the guest (art. 180 D.L. 34/2020), and files an **annual return by 30 June** of the following year, on the form approved by D.M. 29 April 2022, through the Agenzia delle Entrate's online services. For short lets paid through a portal (OTA) that collects the rent, the portal is responsible (art. 4, c. 5-ter, D.L. 50/2017).

In 2026 some comuni apply exceptional increases (for example the comuni of the Milano-Cortina Games): always check your comune's resolution.

## Setting it up

The tax applies only when the property's switch is on **and** at least one valid rule exists.

<Steps>
  <Step title="Switch the tax on for the property">
    On the property's page, **Payments** tab, **Tourist tax** card: turn on **Charge tourist tax for stays here**. The same switch is in **Settings → Italy** ("Levies a tourist tax").
  </Step>

  <Step title="Add the rule">
    In the same card, **Tourist tax rules** → **Add rule**:

    * **Rate (per person / night)**;
    * **Capped nights** — "Charge at most this many nights per stay. Empty means no cap.";
    * **Exempt children** — exempts every child and infant on the booking;
    * **Exempt guests per stay** — a fixed number of exempt guests (a driver or a tour leader, for instance);
    * **Valid from** and **Valid to (optional)**.
      Click **Save rule**.
  </Step>

  <Step title="Or one rule for the whole comune">
    With several properties in one comune, create **Org-wide tourist tax rules** in **Settings → Tourist tax**, with the 6-character **Municipality (ISTAT/administrative) code**. They apply to every property whose **ISTAT comune code** in **Settings → Italy** matches, unless the property has its own rules.
  </Step>
</Steps>

## How it is worked out

**Taxable guests × nights (up to the cap) × rate.** The rule active on the check-in date applies to the whole stay; among several rules, the one with the latest **Valid from** wins, and a property rule wins over the comune's.

The tax appears on the bill and the invoice on a line of its own, "Tassa di soggiorno", without VAT (nature N1, excluded from the taxable base as a sum collected for the comune) and never discounted. Guests booking on your website see it in the quote.

<Warning>
  What the calculation **cannot** do today:

  * **age bands** (for example exempt under 14 and half rate up to 18): the children exemption is all or nothing, and website bookings do not record children;
  * **percentage rates** on the room price, or different rates by season within one rule (create several rules with dates);
  * **exempting one guest on one booking** (residents, patients and carers, police…): **Exempt guests per stay** applies to every stay under the rule. Keep a note of exemptions for your return to the comune, and check with your accountant how to correct the amount on the invoice;
  * if you change a rule, stays already booked are recalculated with the new one: check before changing rates mid-year.
</Warning>

## What is left to you

* **Payments** to the comune on the dates its regulation sets (monthly, quarterly…).
* **Periodic returns** on the comune's portal (many comuni use dedicated portals, Rome and Venice among them).
* **The annual return** by 30 June.
* **Venice:** guests of accommodation are exempt from the access fee, but each needs an exemption voucher from the Comune's portal; Gridbeds is not connected to the Comune's system, so the voucher comes from the tourist-tax portal or the guest.

The **Invoices** list (the "Tassa di soggiorno" lines) and **Export Bookings** help you with the figures.

## Sources

* D.Lgs. 14 March 2011, n. 23, art. 4; D.L. 19 May 2020, n. 34, art. 180; D.M. 29 April 2022 (return form)
* D.L. 24 April 2017, n. 50, art. 4, c. 5-ter
* Comune di Venezia, [access fee — exemptions](https://cda.comune.venezia.it)
* Your comune's regulation and rate resolution


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