The tourist tax is one of the most discussed and least understood aspects of managing a holiday home in Genoa. Introduced by the Municipality in 2012, it represents a tax obligation that every owner or manager must know thoroughly to avoid sanctions and operate in full legality. This guide takes stock of the rules, amounts, procedures and news.
What is the tourist tax and who pays it
The tourist tax — or tourist tax — is a municipal tax that weighs on the tourist, not on the owner. Anyone who stays in an accommodation facility in the Municipality of Genoa is required to pay an amount for each night of stay, up to a maximum established by municipal regulations. The manager of the facility has the obligation to collect the tax from the guest and pay it to the Municipality within the established deadlines.
“The tourist tax is the most direct tool that Municipalities have to reinvest in tourism: transparency in its application generates trust in operators”
— ANCI, Tourist Tax Guidelines
It is a fundamental point: the tax is paid by the guest, but the manager is responsible for it from an administrative point of view. In case of non-collection or non-payment, the penalties fall on the manager, not on the guest. This responsibility makes punctual and documented management essential.
Current amounts and rates
The amounts of the tourist tax in Genoa vary based on the type of structure and classification. For apartments for tourist use – the category that interests owners of holiday homes – the rate is established by the current municipal regulation. The tax applies per person, per night, with a maximum number of consecutive nights beyond which the guest is exempt.
Exemptions are provided for minors under a certain age, for carers of hospitalized patients, for disabled people and their carers, and for other categories specified in the regulation. It is the manager’s responsibility to verify the exemptions and document them adequately, keeping the guests’ self-certifications.
In Genoa the tourist tax is currently set at €3 per person per night for unclassified accommodation (the category in which most short-term rentals fall), with a maximum of 5 consecutive nights subject to the tax. This means that for a week’s stay, the guest pays the tax only for the first 5 nights: an important detail to communicate clearly in the advertisement so as not to discourage long stays.
Children under 12, disabled people with a companion, sick people staying for hospital treatment and residents in the Metropolitan City of Genoa are exempt from payment. The manager is required to verify the guest’s identity and any right to exemption at the time of check-in, keeping the documentation for five years in case of checks.
Obligations of the manager: what to do in practice
The manager of a tourist apartment in Genoa must follow a precise procedure. Upon arrival of the guest, he must communicate the amounts due and collect the tax. At the end of the stay, you must issue a receipt or note the amount in the accounting documentation. Periodically – with a frequency established by the Municipality – he must present a summary declaration of the overnight stays and pay the amounts collected.
The declaration is submitted via the electronic portal of the Municipality of Genoa, accessible with SPID or CIE credentials. Payment is made via PagoPA, the public administration payment system. It is essential to meet deadlines: delays incur penalties that can be significant.
The manager – i.e. the owner of the property or the property manager delegated by him – has the obligation to collect the tourist tax from the guest at the time of check-in or check-out, issuing a receipt. The amount collected must be paid to the Municipality of Genoa by the 16th of the month following the reference quarter, using the F24 form with the specific tax code. The annual declaration, to be submitted by June 30 of the following year, summarizes all attendance and amounts collected.
Platforms such as Airbnb automatically collect the tourist tax on behalf of the manager and pay it directly to the Municipality: in this case, the owner is relieved of the obligation to collect but must still include the presences intermediated via the platform in the annual declaration. For direct bookings or through platforms that do not offer this service, the burden of collection remains entirely on the manager.
Sanctions and risks in case of non-compliance
Failure to collect, fail to pay or submit the declaration late expose the manager to administrative sanctions. The penalties vary based on the severity of the non-compliance and can reach considerable amounts. In case of failure to declare, the Municipality can proceed with an official investigation, with increased interest and expenses.
The advice is to manage the tourist tax with the same attention dedicated to tax returns. Keep an updated register of overnight stays, keep the self-certifications of exemption, respect the payment and declaration deadlines: these are simple measures that avoid serious problems.
Regulatory news and prospects
The regulatory framework of the tourist tax is evolving. The national legislator has progressively expanded the obligations of operators, and the Municipalities have increasing margins to adapt tariffs and regulations. It is important to monitor municipal resolutions and any changes to the regulation.
Furthermore, online booking platforms – Airbnb first and foremost – have assumed the role of tax withholding agent in some contexts, collecting and paying the tax on behalf of the managers. However, this mechanism is not universal and does not relieve the manager of all declarative obligations. It is essential to check whether the platform used fully manages the tax or whether obligations remain the responsibility of the owner.
The regulatory framework on the tourist tax is constantly evolving. The Municipality of Genoa has announced a revision of the rates for 2026 which could lead to an increase in the tax for unclassified accommodation, aligning Genoa with the rates of cities such as Florence and Venice where the tax exceeds €5 per night. At the same time, the Ministry of Tourism is working on a single national platform for the electronic management of the tax, which should simplify obligations for managers with properties in multiple municipalities.
For owners, the advice is to carefully monitor the municipal resolutions – published on the website of the Municipality of Genoa in the Taxes section – and promptly adjust the rates of the advertisements. A frequent mistake is forgetting to update the “tourist tax” field on the platforms after an increase decided by the Municipality: the guest finds himself paying a different amount from that indicated in the advert, generating discontent and negative reviews.
The exemptions from the tourist tax in Genoa follow precise criteria that every manager must know in detail. Minors up to 12 years of age, patients hospitalized in healthcare facilities and their companions (maximum one per patient), law enforcement and armed forces personnel on duty, and individuals staying in accommodation facilities following civil protection measures are exempt.
For stays longer than 5 consecutive nights in the same structure, from the sixth day onwards the tax is not due. This rule is particularly relevant for property managers who manage apartments with medium-long stays, typical of the business segment and digital nomads. Correctly documenting the exemptions is essential: the manager must keep a copy of the document certifying the right to the exemption and note in the quarterly declaration both the number of overnight stays subject to the tax and those exempt, specifying for each the reason for the exemption applied.
It is important to underline that the Municipality of Genoa has implemented a digital portal dedicated to the management of the tourist tax since 2025. Through this system, managers can make quarterly declarations online, consult payment history and receive automatic reminders about deadlines. Access takes place via SPID or CIE, guaranteeing security and traceability. For those who manage multiple properties, the portal allows centralized management which significantly simplifies administrative obligations.
The correct management of the tourist tax is not only a regulatory obligation, but an element of professionalism that distinguishes serious operators in the Genoese non-hotel market.
The role of the professional manager
Managing the tourist tax is one of the many bureaucratic aspects that make tourist rental more complex than it appears. Guest registration, communications to public security authorities, tax returns, regulatory adjustments: the administrative burden can become burdensome for those who manage independently.
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