The Milan tourist tax in 2026 is charged per person, per night, and since 1 April 2026 it ranges from €3 in a one-star hotel, a campsite or a youth hostel to €12 in a five-star hotel. Short lets, holiday apartments and B&Bs pay €9.50. Guests under 18 are exempt, and Milan residents do not pay. The rates were raised for the Milano Cortina 2026 Winter Olympics under rules written for 2026 only; as of 29 October 2026 the city had not published rates for 2027.
This guide is for travellers checking their bill and for hosts who must collect the tax. It is general information, not legal or tax advice, and it reflects the official documents listed at the end, checked on 29 October 2026.
How much is the Milan tourist tax per night in 2026?
The current rates were set by the city executive (Giunta) in resolution 144 of 12 February 2026 and apply from 1 April 2026. The first column shows the rates that applied from 1 January to 31 March 2026, from the city's 2026 rate sheet.
| Accommodation | 1 Jan to 31 Mar 2026 | From 1 Apr 2026 |
|---|---|---|
| Hotel, 1 star | €4.00 | €3.00 |
| Hotel, 2 stars | €5.00 | €4.00 |
| Hotel, 3 stars | €7.40 | €7.00 |
| Hotel, 4 stars | €10.00 | €10.00 |
| Hotel, 5 stars | €10.00 | €12.00 |
| Aparthotel (residenza turistico-alberghiera), 2 / 3 / 4 stars | €5.00 / €7.40 / €10.00 | €4.00 / €7.00 / €10.00 |
| Short lets, holiday homes and apartments | €9.50 | €9.50 |
| Bed & breakfast, guesthouse (affittacamere), inn (locanda) | €9.50 | €9.50 |
| Non-profit holiday homes (case per ferie) | €7.00 | €7.00 |
| Campsites and youth hostels | €3.00 | €3.00 |
A quick example: two adults staying three nights in a four-star hotel pay 2 × 3 × €10 = €60. The same couple in a short-let flat pays 2 × 3 × €9.50 = €57. If they travel with a 12-year-old, the child pays nothing.
Why did the tax rise for the 2026 Winter Olympics?
Italian law normally caps the tourist tax at €5 per night (article 4 of Legislative Decree 23/2011). For 2026 two national measures allow more. Decree-Law 156/2025 (article 4, paragraph 6) lets municipalities in Lombardy and Veneto within 30 km of the Milano Cortina venues raise the tax by up to €5 per night in 2026, with half of the extra revenue going to the State. The 2026 Budget Law (Law 199/2025, paragraph 683) allows up to €2 more per night in 2026 as well, with 30% of that extra revenue going to national funds for disability inclusion and for minors.
Milan moved in two steps. Resolution 1418 of 13 November 2025, based on the Olympic decree, set higher rates from 1 January 2026; the city said the extra revenue was needed to cover the cost of adapting local public transport for the Games, and half of the increase goes to the State for Olympic works. Resolution 144/2026, which also cites the Budget Law, then redrew the table from 1 April: cheaper for one- to three-star hotels, higher for five-star hotels, without, according to the city, substantially changing expected revenue.
Will the Milan tourist tax change in 2027?
Probably, but nothing official yet. Both national measures that allow rates above €5 are written for 2026, so any new rates for 2027 would need a new city resolution. As of 29 October 2026 we found no city resolution on 2027 rates. If you are pricing stays for next year, check the city's tourist tax page in January before you quote a total.
For how many nights is it charged and who is exempt?
The tax is due for each night by every guest who is not resident in Milan. The city's 2026 exemption form lists these cases, each claimed with a signed self-declaration given to the accommodation:
- Minors under 18.
- Young people up to 30 in youth hostels run for social, cultural or educational purposes.
- Relatives or companions of a patient in hospital, and people continuing treatment in Milan after a hospital stay.
- People with a disability and their companions.
- University students up to 26 (the regulation refers to students in university housing).
- Police and armed forces staying for duty.
- Civil Protection volunteers called in for emergencies.
- Guests in residences, non-profit holiday homes and holiday homes or apartments from the 15th consecutive night.
The 14-night limit is the only cap in the form, and it does not cover hotels. A three-week hotel stay is taxed for every night.
What do short-let hosts have to do?
If you rent a flat in Milan for 30 days or less, you are the one who collects the tax from your guests, unless a platform does it for you. In practice:
- Collect €9.50 per night from every guest who is not exempt (under-18s never pay), keep the signed exemption forms, and show the tax on the receipt.
- Declare and pay to the Comune through its online services for accommodation managers, by the deadlines the city publishes. Check the calendar on the city's tourist tax page, since it has changed over the years.
- File the annual return with the Agenzia delle Entrate, electronically, by 30 June of the following year (so by 30 June 2027 for 2026 stays).
- Remember your liability. In ruling 1527/2026, Italy's Court of Cassation confirmed that since the May 2020 reform the manager is a tax-liable party (responsabile d'imposta), jointly liable for the tax even if a guest does not pay, with disputes heard by the tax courts.
The tourist tax is only one of the rules for short lets. Before buying or converting a flat for rental income, ask a local agency about the building, the CIN code and demand by area; our Milan real estate agents directory lists agencies by district. To see how local rules can reshape a market, read our guide to Florence's short-term rental rules, and remember that a flat that is always booked can still earn little once costs are counted.
Do Airbnb and Booking collect the tax for you?
Sometimes. Airbnb says that since a 2024 Budget Law amendment it collects and remits the tourist tax for short-term rentals of up to 30 days in Italian municipalities that have registered on its tourist tax portal. You can check whether it does so for your listing on the Taxes page of the listing editor. Where Airbnb collects, it files the annual return for those stays, but you remain responsible for direct bookings and for any stays it does not cover. For Booking.com and other channels, check the platform's own terms for your listing rather than assuming; if the platform does not collect, you do.
What else should you plan for a stay in Milan?
For neighbourhoods, transport and where to stay, see our Milan City Guide, or plan a short trip with Milan in a weekend. If you are moving for longer, Living in Milan covers rents and districts. Residents of Milan never pay the tax.
FAQ
How much is the Milan tourist tax in 2026?
From 1 April 2026 it is €3 to €12 per person per night depending on the accommodation: €7 in a three-star hotel, €10 in a four-star, €12 in a five-star and €9.50 in short lets and B&Bs.
Do children pay the tourist tax in Milan?
No. Guests under 18 are exempt.
Is there a maximum number of nights?
Only for residences, non-profit holiday homes and holiday homes or apartments, where stays beyond 14 consecutive nights are exempt. Hotel stays are taxed every night.
Is the Olympic increase permanent?
The national rules that allow it apply to 2026. As of 29 October 2026, Milan had not published rates for 2027.
Who pays the tax for an Airbnb in Milan?
The guest pays. Airbnb collects it for listings in municipalities registered on its portal; otherwise the host collects it and pays the Comune.
Official sources (checked on 29 October 2026): Comune di Milano: tourist tax rates 2026 (rate sheet), Giunta resolution 1418 of 13 November 2025, Giunta resolution 144 of 12 February 2026 (text published by Assolombarda), Comune di Milano: 2026 exemption form, Milan tourist tax regulation (text published by Assolombarda), Agenzia delle Entrate: annual tourist tax return, Court of Cassation, United Sections, ruling 1527/2026 and Airbnb: tourist tax collection in Italy.
Photo credits: cover by Siavash and Piazza del Duomo by Tom Podmore, both via Unsplash.
