Last updated:
Current rates
| Rate per person per night | Rate | In force since | Legal basis |
|---|---|---|---|
| Short-term rentals (locazione breve, uso turistico) | EUR 6.00 | October 1, 2023 | Roma Capitale tariff table 01.10.2023; Regolamento A.C. 34/2024 |
| Hotels, 1 star to 5 star (for reference) | EUR 4.00-10.00 | October 1, 2023 | Roma Capitale tariff table 01.10.2023 |
Rates verified against the official sources linked above on July 28, 2026. Rates change by local decision; confirm the current figure with the authority before relying on it.
Key Takeaways
- Rome charges a flat EUR 6.00 per person per night for short-term rentals, in force since 1 October 2023; the EUR 4 to EUR 10 range is for hotels.
- The tax applies for up to 10 consecutive nights per year in the same structure.
- Children under 10 and residents of Roma Capitale are exempt.
- Hosts file a quarterly Comunicazione through GECOS and pay within 16 days of quarter end, using F24 code 3936, plus an annual declaration by 30 June.
- Airbnb's collection since 15 February 2026 doesn't cancel the GECOS filing or the tax on non-Airbnb bookings, so reconcile channels carefully.
Rome's rate for short-term rentals
Rome, or Roma Capitale, charges EUR 6.00 per person per night for short-term rentals (immobili destinati alla locazione breve and tourist-use accommodation). That rate has applied since 1 October 2023. It's a flat figure, which makes Rome simpler than cities that tier by category, but it also sits above the usual national reference ceiling because high-tourism cities are allowed to exceed it.
A quick point of confusion worth clearing up: the widely quoted "EUR 4 to EUR 10" range is for hotels, not rentals. Hotel rates in Rome run from EUR 4.00 for a one-star to EUR 10.00 for a five-star, with other categories in between. If you rent an apartment, ignore that range. Your number is the flat EUR 6.00. As always, confirm the current tariff with Roma Capitale, since rates change by local decision.
The 10-night cap and who's exempt
The tax applies for a maximum of 10 consecutive nights in the same structure per calendar year (open-air structures cap at 5). Beyond the 10th consecutive night, the stay isn't taxed. Two groups don't pay at all: children under 10, and anyone resident in Roma Capitale. So a family booking with two young children collects tax only on the adults, and only for the first 10 nights.
Because the cap is per structure and per year, long or repeat stays need tracking. Keeping the nights and guest ages for each booking on record is the simplest way to apply the cap and the exemptions correctly, and to back up your figures if the comune asks.
A worked example makes the arithmetic concrete. Two adults and one eight-year-old stay 12 nights. The child is exempt, so only the two adults are taxable, and the 10-night cap means each adult is charged for 10 nights rather than 12. That's 2 guests times 10 nights times EUR 6.00, so EUR 120.00 in total, not the EUR 144.00 a flat nights-times-heads calculation would suggest. Small differences like this add up across a busy calendar, which is why an accurate per-booking record beats a rough estimate.
Rome also asks hosts to inform guests about the tax and, where required, to issue a receipt for what's collected. Flagging the charge in your listing and confirmation is the easiest way to avoid a check-in dispute over a fee the guest didn't expect.
Declaring and paying: GECOS and F24
Here's the part platform collection doesn't cover. Rome requires a quarterly Comunicazione through its GECOS platform, and both the declaration and the payment are due within the 16th day after each calendar quarter ends. On top of the quarterly cycle, there's an annual riepilogative declaration summarizing the year's overnight stays and payments, due by 30 June of the following year.
Payment of the tax you collect runs through the F24 form using codice tributo 3936 (with 3937 for interest and 3938 for penalties). The quarterly duty can apply even for a period with no taxable guests, so don't assume an empty quarter means nothing to file. Check Roma Capitale's current rules, because reporting requirements can change.
What Airbnb's collection does and doesn't cover
Airbnb began collecting and remitting the tourist tax across Italy on 15 February 2026, and Rome is part of that rollout. For bookings Airbnb collects on, it handles the money and remits it to the city. What it doesn't automatically do is retire your local reporting: the GECOS Comunicazione is a Roma Capitale duty, separate from who collected the cash.
The real complication is mixed channels. If you also take Booking.com reservations or direct bookings, the tax on those stays is yours to collect and remit, and you'll need to reconcile them against whatever Airbnb already handled. Picture a quarter where Airbnb collected on eight stays, Booking.com on five, and you took three direct bookings: the GECOS Comunicazione has to reflect all of it, but you only remit the tax that wasn't already collected for you. Getting that split right, per booking and per quarter, is the heart of short-term rental compliance in Rome. Keeping every reservation's nights, guest counts, and channel in one record is what turns a stressful reconciliation into a quick one. When in doubt, a local commercialista can confirm exactly what your GECOS filing should show. None of this is tax advice.
