Dernière mise à jour :
Tarifs en vigueur
| Rate per person per night | Tarif | En vigueur depuis le | Base légale |
|---|---|---|---|
| Short-term rental (locazione turistica) | EUR 6.00/person/night | 1er février 2025 | Deliberazione di Giunta DG/2024/00535 del 10/12/2024 |
Tarifs vérifiés sur les sources officielles ci-dessus le 28 juillet 2026. Les tarifs évoluent par décision locale ; confirmez le montant en vigueur auprès de l'autorité avant de vous y fier.
À retenir
- Florence charges EUR 6.00 per person per night for short-term rentals, in force since 1 February 2025.
- The tax caps at 7 consecutive nights, and children up to 12 are exempt.
- Filing is monthly: declare and pay by the 15th of the following month, the strictest cadence in the cluster.
- Managers must post signage telling guests the rate, exemptions, and reductions.
- Airbnb's collection since 15 February 2026 doesn't end your monthly declaration or cover non-Airbnb bookings.
Florence runs one of Italy's strictest tourist tax cadences, and it's the detail hosts miss most often. The imposta di soggiorno here isn't just a rate you collect. It's a monthly filing rhythm you have to keep, even when a platform handles the money at checkout.
The rate: EUR 6.00 per person per night
Since 1 February 2025, short-term rentals in Florence (locazioni di immobili ad uso turistico) charge EUR 6.00 per person per night. That was a EUR 0.50 increase from the earlier EUR 5.50, set by Deliberazione di Giunta DG/2024/00535 of 10 December 2024. The tourist tax is charged per guest, per night, on top of your nightly price rather than baked into it. Rates change by local decision, so confirm the current figure with the Comune di Firenze before each season.
The 7-night cap and who's exempt
The tax applies to non-residents for a maximum of 7 consecutive nights in the same accommodation. From night 8 onward, that stay isn't taxed. Children under 12 (until their 12th birthday) are exempt, so a family booking should have the tax calculated on the adults and any child over 12, not the full headcount. As with every exemption, keep the guest registration details that support it. That's your evidence if the comune asks.
Monthly filing is the part that catches people out
Here's where Florence stands apart. Rome files quarterly and Venice files quarterly, but Florence managers declare guests and overnight stays monthly, then remit the tax by the 15th of the following month. Miss a month and you've missed a deadline that the strictest calendar in the cluster gives you no slack on. Twelve filings a year, each tied to the prior month's stays.
There's a separate annual step too. Like the rest of Italy, Florence sits under the national rule that managers file a recap declaration by 30 June of the following year through the Agenzia delle Entrate telematic channel. So the monthly cadence handles the money, and the annual declaration recaps the year.
The signage duty
You also carry an information duty. Managers must tell guests about the tax through signage that states how it applies, the amount charged in your structure, and the exemptions and reductions available. A short printed notice in the apartment covers it, and it's cheap insurance against a guest dispute over the charge.
Platform collection doesn't cancel the filing
Airbnb began collecting and remitting Italian tourist tax automatically from 15 February 2026, launching with more than 1,200 comuni under the 2024 Budget Law amendment to D.L. 50/2017. That helps on the money side. It does not, on its own, retire your occupancy tax reporting duty to the comune, and it does nothing for bookings taken on channels that don't collect. Booking.com guests, direct reservations, and any stay a platform didn't handle still flow through your own monthly declaration.
That's the reconciliation problem in one city. Some nights arrive with the tax already collected and remitted; others don't. Florence still wants one monthly figure that reconciles to your actual guest nights. Short-term rental compliance here is about keeping that ledger straight, month after month.
A worked example
Say a couple books 9 nights with a 13-year-old. You charge the two adults and the teenager (over 12) for the first 7 nights only, so 3 taxable guests times 7 nights times EUR 6.00, which is EUR 126.00. Nights 8 and 9 fall outside the cap. If those nights came through Airbnb after 15 February 2026, the platform may have collected that amount already; if they came direct, you collected it. Either way, the figure lands in your monthly declaration for the month the stay falls in.
What good record-keeping looks like
- A per-booking log of guest nights, adults versus exempt minors, and which channel collected the tax
- The 7-night cap applied correctly on longer stays
- Monthly totals filed and paid by the 15th
- Guest-facing signage kept current with the EUR 6.00 rate
None of this is tax advice; it's the shape of the obligation, and the monthly rhythm is what separates a compliant Florence host from one who's always a step behind. For your own liability, confirm the current rules with the Comune di Firenze or a qualified adviser.
