How and when is the city tax paid?

The city tax is collected by the accommodation manager (MiTuCasa) at check-in. The calculation is: €6 x number of people x number of nights (max 10 nights). Payment is made by cash or credit/debit card. A regular fiscal receipt with the property stamp and registration number is issued. Payment is mandatory and cannot be refunded except in the case of early check-out for serious documented reasons.

What happens if I do not pay the city tax?

Payment of the city tax is mandatory by law. Evasion carries penalties: a fine of €100 to €500 for the guest, an administrative penalty of €500 to €5,000 for the Manager for failure to collect and remit to the Municipality. Inspections are carried out by the Municipal Police and the Finance Police through cross-checks between guest registers, the Manager's tax returns, and payments made to the Municipality.

What happens for stays over 10 nights?

For stays longer than 10 consecutive nights at the same property, the city tax stops being applied from the 11th night onward. Example: a 15-night stay, 2 people = you pay the tax only for the first 10 nights (2 people x €6 x 10 nights = €120). Nights 11 through 15 are exempt. This cap benefits those who choose Rome for extended stays (students, business travelers, digital nomads, winter retirees).

Is the city tax the same across all booking platforms?

Yes, the city tax is always the same (€6/person/night) regardless of where you book (MiTuCasa.com, Booking.com, Airbnb). However, payment methods and informational transparency may vary: MiTuCasa always clearly shows the exact amount in the booking summary, calculated automatically, while Booking.com and Airbnb often only indicate 'city tax payable on site' without specifying the precise amount until check-in.

What is the city tax?

Q: How much is the city tax in Rome?

In Rome the city tax is set at €6 per person per night, applicable for a maximum of 10 consecutive nights at the same property. From the 11th night onward, no city tax is charged for that specific stay. Example: 2 adults for 4 nights = 2 people x €6 x 4 nights = €48. For a 15-night stay, you pay only for the first 10 nights = 2 people x €6 x 10 nights = €120.

Updated: March 2026 - MiTuCasa Team

The city tax is a mandatory municipal levy applied in Rome (and many other Italian cities) that all guests must pay for every night spent in accommodations. In Rome the amount is set at €6 per person per night, regardless of the type of accommodation (hotel, vacation apartment, B&B). This tax is not an additional MiTuCasa charge but a municipal levy that the Manager is legally required to collect and remit to the Municipality of Rome. Payment is made by cash or card, and a regular fiscal receipt is issued. The city tax funds urban tourism services (monument maintenance, public transportation, security, street cleaning) and applies for a maximum of 10 consecutive nights at the same property. Children under 10 and certain specific categories (companions of people with disabilities, tourist bus drivers) are exempt from payment.

What the city tax is and what it funds

The city tax (also called "tourist tax" or "accommodation tax") is a municipal levy introduced by the Municipality of Rome to fund tourism enhancement initiatives, cultural heritage maintenance, and improvement of public services for visitors. The revenue collected is used for:

Monument and archaeological site maintenance: Restoration of the Colosseum, Imperial Forums, historic fountains, churches, and palaces
Public transportation improvements: Metro, tourist buses, airport shuttles, multilingual signage
Security and surveillance: Patrols in tourist areas, video surveillance, monument security
Cleaning and urban upkeep: Historic center waste collection, road maintenance, street lighting
Tourism promotion: Cultural events, free guided tours, tourist info points, informational materials

Rome city tax amount: €6 per person per night, applicable for a maximum of 10 consecutive nights at the same property. From the 11th night onward, no city tax is charged for that specific stay.

Who must pay the city tax

The city tax is mandatory for all guests staying in accommodations in Rome, with certain specific exemptions:

Guests required to pay

Adults and minors aged 10 and over
Italian and foreign tourists
Travelers for any purpose (vacation, work, study, medical visits)
Guests of hotels, B&Bs, vacation apartments, hostels, campsites
Stays from 1 night up to 10 consecutive nights

Recognized exemptions

Children under 10 years old (ages 0-9)
Companions of people with disabilities (with certification)
Tourist bus drivers (with documentation)
Volunteers of non-profit organizations (with attestation)
Law enforcement and military personnel on duty (with mission orders)

Important note: The exemption for children applies only until they reach 10 years of age. A 9-year-old is exempt; a 10-year-old pays the full tax (€6/night). To benefit from the other exemptions, valid documentation must be presented at check-in.

How and when the city tax is paid

The city tax is collected by the accommodation manager (MiTuCasa) at check-in, following this procedure:

Aspect	MiTuCasa method
When payment is due	With the accommodation payment or separately (depends on the platform used to book)
Accepted methods	Cash (exceptional cases only) or credit/debit card
Amount calculation	€6 x number of guests x number of nights (max 10 nights)
Documentation issued	Fiscal receipt with property stamp and registration number
Refund possibility	No, except for early check-out due to serious documented reasons

Tax calculation examples:

2 adults + 1 child (11 years) for 4 nights = 3 people x €6 x 4 nights = €72
2 adults + 1 child (8 years) for 4 nights = 2 people x €6 x 4 nights = €48 (child exempt)
1 adult for 12 nights = 1 person x €6 x 10 nights = €60 (maximum 10 nights)
4 adults for 2 nights = 4 people x €6 x 2 nights = €48

City tax included or excluded from the price

Italian law requires that the city tax always be listed separately from the accommodation price and cannot be included in the final cost. This applies to all platforms and accommodations:

MiTuCasa.com

Tax excluded from price
Payment on website
Amount calculated automatically

Booking.com

Tax excluded from price
Payment online with MiTuCasa
Amount shown under "Additional charges"

Airbnb

Tax included in price
Payment on Airbnb
Listed under "Additional charges"

MiTuCasa always clearly shows the exact city tax amount in the booking summary, calculated automatically based on the number of guests and booked nights. This lets you know the full final cost with no surprises.

City tax differences across Italy

Each Italian municipality applies different city tax rates. Rome has a uniform rate of €6 regardless of accommodation type, while other Italian cities differentiate by category:

City	Apartments/B&Bs	3-star hotels	5-star hotels	Max nights
Rome	€6	€6	€6	10
Milan	€3	€4	€5	14
Florence	€4.50	€4.50	€5	7
Venice	€3.50	€4	€5	5
Naples	€2	€3	€5	14

Rome has chosen a higher uniform rate (€6) compared to other cities, but applies the same amount to all accommodation types without distinctions by category. This simplifies calculation and ensures fairness across different types of lodging.

What happens if the city tax is not paid

Payment of the city tax is mandatory by law. Evasion carries penalties for both the guest and the Manager:

Penalties for non-payment:

For the guest: Fine of €100 to €500 for municipal tax evasion, plus denial of entry to the Property
For the Manager: Administrative penalty of €500 to €5,000 for failure to collect and remit to the Municipality
Joint liability: In the event of inspections, the Municipality may request payment from both the guest and the Manager
Recovery procedure: The Municipality may initiate debt recovery procedures for unpaid taxes, with late payment interest

Inspections are carried out by the Municipal Police and the Finance Police through cross-checks between guest registers, the Manager's tax returns, and payments made to the Municipality. MiTuCasa is legally required to collect the tax and remit it quarterly to the Municipality of Rome, with a mandatory documentation retention period of 5 years.

Documentation issued for the city tax

At the time of city tax payment, MiTuCasa issues a regular fiscal receipt containing:

Property details: MiTuCasa name, apartment address, regional identification code (CIR)
Guest details: First name, last name, number of guests, stay period
Tax calculation: Number of nights x number of guests x €6 = total amount
Exemptions applied: If children under 10 or other exempt categories are present
Date and signature: Property stamp (if available), payment date, Manager's signature

Keep your receipt: It is advisable to keep the fiscal receipt for the duration of your stay. In the event of inspections by municipal authorities (rare but possible), it may be requested as proof of payment. The receipt is not tax-deductible for private travel but may be for business trips if accompanied by an accommodation invoice.

City tax for long stays

For stays longer than 10 consecutive nights at the same property, the city tax stops being applied from the 11th night onward:

Stay length	Taxable nights	Amount per person	Example 2 people
7 nights	7 nights	€42	€84
10 nights	10 nights	€60	€120
15 nights	10 nights (max)	€60	€120
30 nights	10 nights (max)	€60	€120
60 nights	10 nights (max)	€60	€120

This cap benefits those who choose Rome for extended stays (students, business travelers, digital nomads, winter retirees). A 2-month stay pays the same tax as a 10-day stay, making Rome more accessible for long-term visitors.

Important note for multiple bookings: The 10-night cap applies to consecutive stays at the same property. If you book 7 nights, check out, and a week later book the same apartment again for another 7 nights, these are treated as two separate stays and you will pay the tax for all 14 nights (7 + 7). The cap only applies to uninterrupted stays.

City tax comparison: direct booking vs platforms

The city tax is always the same (€6/person/night) regardless of where you book, but payment methods and informational transparency may vary:

Aspect	MiTuCasa.com	Booking.com	Airbnb
Tax amount	€6/person/night	€6/person/night	€6/person/night
Automatic calculation	✓ Visible in booking summary	~ Listed as "Payable on site"	~ Under "Additional charges"
Amount transparency	✓ Exact amount before booking	✗ Generic "approximately €X"	✗ Often not specified
Payment method	Cash or card at check-in	On-site only (varies)	On-site only (varies)
Fiscal receipt	✓ Always issued	~ Depends on property	~ Depends on host
Children exemptions	✓ Calculated automatically	✗ Often must be communicated on-site	✗ Must be verified with host

By booking directly on MiTuCasa.com you are guaranteed to know the exact city tax amount before completing your booking, with no surprises at check-in. Third-party platforms often only indicate "city tax payable on site" without specifying the precise amount.

City tax for groups and families

For large groups or families with children, the city tax calculation can become significant. Here are some practical examples:

Group calculation examples:

Family of 4 (2 adults + 2 children aged 7 and 12) - 5 nights:
3 taxable guests (12-year-old pays, 7-year-old exempt) x €6 x 5 nights = €90
Group of 6 friends - 3 nights:
6 people x €6 x 3 nights = €108
Couple with 3 children (ages 4, 8, 11) - 7 nights:
3 taxable guests (2 adults + 11-year-old, other 2 children exempt) x €6 x 7 nights = €126
Group of 8 - 2-night weekend:
8 people x €6 x 2 nights = €96

For large groups, the city tax amount can have a significant impact on the total budget. It is important to factor it into travel financial planning, especially for longer stays.

City tax audits and inspections

The Municipality of Rome conducts periodic checks to verify that the city tax is being correctly remitted. Inspections may occur through:

On-site inspections: Municipal Police and Finance Police may visit the property for spot checks
Guest register verification: Cross-checking between guest presence data reported to the Police Headquarters guest portal and tax payments to the Municipality
Tax audits: Analysis of Manager's income tax returns vs. city tax payments made
Reports: Guests who report failure to collect the tax may trigger inspections
Online monitoring: Monitoring of Booking.com, Airbnb, and other platform listings for unregistered properties

MiTuCasa operates in full regulatory compliance, with regular registration with the Municipality of Rome and punctual quarterly remittance of the city tax collected. All apartments have a valid regional identification code (CIR) and are regularly reported to the relevant authorities.

City tax refund for early check-out

If for serious documented reasons you need to leave the apartment earlier than planned, you may request a refund of the city tax for unused nights:

City tax refund procedure:

Immediate notification: Inform the Manager within 24 hours of early check-out
Reason documentation: Provide a medical certificate, urgent work order, or other documentation justifying the early departure
Manager review: MiTuCasa evaluates the request within 3 business days
Partial refund: If approved, the amount for unused nights is refunded (by bank transfer within 10 days)
Minimum retention: The first paid night is never refunded (considered used regardless)

Example: You book 7 nights (2 people = €84 tax), but on day 3 you must leave due to a family emergency. You can request a refund for 4 unused nights = €48 (4 nights x 2 people x €6). The tax for the first 3 nights (€36) remains collected by the Municipality.

City tax and off-platform bookings

Some guests attempt to avoid paying the city tax through informal arrangements or "under the radar" bookings. These behaviors are illegal and carry risks:

Risks of city tax evasion:

Administrative penalties: Fine of €100 to €500 for the guest
Irregular stay: Guest not registered with the Police Headquarters (a legal requirement for all overnight stays)
No protection: In the event of accommodation issues, no possibility of formal complaint
Criminal liability: In the event of inspections, possible report for tax evasion
Invalid insurance: Travel/health policies may not cover irregular stays

MiTuCasa regularly registers all guests with the Police Headquarters guest portal (a legal requirement) and collects the city tax to ensure full regulatory compliance and legal protection for the guest.

Frequently asked questions about the city tax

Italian law (Legislative Decree 23/2011) requires that the city tax always be listed separately from the accommodation price. This is because it is a municipal levy, not compensation for the Manager. The tax collected is remitted quarterly to the Municipality of Rome and cannot be retained by the accommodation. Separate disclosure ensures transparency: the guest knows exactly how much goes to the Manager for the accommodation service and how much goes to the Municipality as a tax. Including the tax in the price would be illegal and would obscure from the guest where the money actually goes. All platforms (Booking.com, Airbnb, hotels) follow this same rule as required by law.

Yes, in Rome the exemption for children applies until they reach 10 years of age. A child aged 9 years and 364 days is fully exempt, while a child who has turned 10 pays the full tax of €6 per night. The exemption does not require special documentation at check-in (a verbal declaration of age is sufficient), but it is advisable to have the minor's ID document available in case of inspections. Note: some Italian cities apply different thresholds (example: Milan exempts up to age 18, Florence up to age 12, Venice up to age 10 like Rome). The exemption applies only to the "children" category: adult students, minors aged 10-18, and young adults pay the full tax.

No, Rome's municipal regulations require that the city tax be collected at the property at check-in, after physically verifying guests' identity documents. This is because the Manager must confirm: (1) the actual number of people staying overnight, (2) exact ages to apply any children exemptions, (3) the actual duration of the stay, (4) the presence of any documented exemptions (disabled companions, bus drivers). On-site payment also allows the immediate issuance of a valid fiscal receipt with stamp and signature. Some large hotel chains allow card pre-authorization for the tax, but for vacation apartments and B&Bs payment always remains at check-in.

Yes, but only for documented business trips. If you stay in Rome for professional reasons (corporate meetings, conferences, business trips, client meetings), you can deduct both the accommodation cost and the city tax as travel expenses on your tax return or company expense claim. You must retain: (1) an accommodation invoice addressed to you or your company, (2) the city tax fiscal receipt, (3) documentation proving the professional purpose of the trip (mission order, meeting invitation email, conference registration). For private tourist or personal travel, the city tax is not deductible. Self-employed professionals can deduct travel expenses at 75% if properly documented.

If you change apartments within MiTuCasa during the same stay in Rome, the city tax is calculated on the cumulative total of nights up to a maximum of 10 nights. Example: 4 nights in Apartment A + 6 nights in Apartment B = 10 total taxable nights. You pay €6 x person x 4 nights at the first check-out, and €6 x person x 6 nights at the second check-in. If instead you change city or book different properties (for example, switching from MiTuCasa to a hotel), each property treats the stay as separate and applies the tax independently. The 10-night cap resets when you change manager or city entirely. For stays with multiple moves, always inform the Manager of your plans so the tax can be calculated correctly.

Rome has chosen one of the highest city taxes in Italy (€6) for several reasons: (1) high maintenance costs for monuments and archaeological sites (Colosseum, Forums, churches, fountains), (2) a massive annual tourist flow (15+ million visitors) requiring enhanced services, (3) a public transportation network to fund (metro, buses, airport shuttles), (4) security and historic center cleaning with very high operational costs. The flat €6 rate for all properties simplifies management and inspections compared to other cities that differentiate by category. For comparison: Venice applies variable rates of €3-5 but has recently introduced an additional daily entry fee for day-trippers. Rome funds all its tourism services primarily through this uniform city tax.

Absolutely not. The city tax is a municipal levy that the Manager collects on behalf of the Municipality of Rome but must remit in full. The Manager acts as a "tax withholding agent": they collect €6 per person/night from guests and remit it quarterly to the Municipality without retaining anything. The Municipality of Rome provides approximately 1-2% of the total collected as an administrative expense reimbursement to managers (partial coverage of receipt costs and administrative work), but this is separate and does not affect the amount paid by guests. Retaining even a portion of the collected tax constitutes embezzlement/misappropriation, carrying criminal penalties in addition to the administrative ones already mentioned. Cross-checks between guest registers and payments make it practically impossible to retain taxes without being detected.

Yes, in Rome the city tax is fixed at €6 per person/night all year round, with no seasonal variations. There are no surcharges for peak season (spring, summer) or reductions for low season (January, February). Some Italian cities apply different rates by period (example: Rimini has higher rates in July-August and lower ones in October-March), but Rome has chosen a uniform rate for administrative simplicity. Even during special events (Jubilee, concerts, sporting events) the tax remains unchanged at €6. The only variability is linked to the length of stay (maximum 10 taxable nights) and guest age (exemption for children under 10). Note: the Municipality may adjust the rate through an annual resolution, but it has remained stable at €6 in recent years.

Yes, the city tax is calculated per overnight stay, regardless of arrival and departure times. Even if you arrive at 11:00 PM and leave at 6:00 AM the next morning, you have still used the property for one night and must pay the tax (€6 per person). The calculation is based on the nights booked and paid for the accommodation, not the actual hours spent there. Example: you book 3 nights (check-in Monday, check-out Thursday morning), you pay the tax for 3 nights even if you leave the apartment at 7:00 AM on Thursday. There are no hourly rates or reductions for short stays of just a few hours. The only exception: if you book for daytime use only without an overnight stay (day-use), no city tax applies, but this option is rare for vacation apartments and more common in business hotels.

City tax: a legal requirement with clear costs

The city tax is a mandatory municipal levy that funds tourism services and cultural heritage maintenance in Rome:

Amounts and methods:

Fixed rate: €6 per person per night (uniform all year round)
Exemptions: Children under 10, disabled companions, bus drivers
Cap: 10 consecutive nights (no charge from the 11th night onward)
Payment: At check-in by cash or card
Documentation: Fiscal receipt always issued
Transparency: Exact amount communicated before booking

Fund usage and benefits:

Monument maintenance: Colosseum, Forums, fountains, historic churches
Enhanced transportation: Metro, tourist buses, airport shuttles
Tourist security: Patrols, video surveillance, site security
Cleaning and upkeep: Waste collection, road maintenance
Cultural events: Exhibitions, concerts, tourist info points
Legal compliance: Regular stay with full legal protection

MiTuCasa guarantees full transparency: the exact city tax amount is automatically calculated in the booking summary based on number of guests and nights, letting you know the complete final cost before confirming. The tax is collected at check-in with the immediate issuance of a valid fiscal receipt. For long stays over 10 nights, the tax stops at day 10, making Rome more affordable for extended visits.

The Rome city tax is set at €6 per person per night, with a maximum of 10 taxable nights for consecutive stays at the same property. It is a mandatory municipal levy that funds tourism services, monument maintenance, and urban infrastructure. Payment is made at check-in by cash or card, with the issuance of a fiscal receipt. Children under 10, certified disabled companions, and other specific documented categories are exempt. The tax cannot be included in the accommodation price by law and must always be listed separately. MiTuCasa communicates the exact amount before booking, calculated automatically based on guests and duration. Non-payment carries fines of €100 to €500 for the guest. The tax is deductible only for documented business trips. For stays over 10 consecutive nights, the tax does not apply from the 11th night onward, benefiting long-term visitors. By booking directly on MiTuCasa.com you have full transparency on the amount and payment method, unlike third-party platforms that often do not specify exact costs until check-in.

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