For an apartment stay in 2026, the tourist tax is EUR 9.50 per person per night in Milan (since 1 April 2026) and EUR 6.00 per person per night in Naples for short-term rentals (since 1 May 2026). Children are exempt, Naples stops charging after 14 consecutive nights, and you pay the tax to your host, in addition to the room rate.
Both cities charge an imposta di soggiorno to guests who are not residents. The rate depends on the type of accommodation, and it is set by each city council. We read both city websites on 6 October 2026; the table below uses those figures.
Tourist tax rates for apartments at a glance
| City | Accommodation type | Per person, per night | In force from |
|---|---|---|---|
| Milan | Holiday homes and apartments | EUR 9.50 | 1 April 2026 |
| Milan | Short-term rentals under Legislative Decree 50/2017 | EUR 9.50 | 1 April 2026 |
| Naples | Short-term rentals | EUR 6.00 | 1 May 2026 |
| Naples | Other extra-hotel structures (for example B&Bs and room rentals) | EUR 5.50 | 1 May 2026 |
Which line applies to a given apartment depends on how it is classified. Your host or property manager will tell you the amount before you arrive. Sources: Comune di Milano and Comune di Napoli.
How much will you actually pay? Two examples
The tax is per person and per night, and exempt guests are not counted.
- Milan, 2 adults and 1 child aged 10, 4 nights: 2 adults x 4 nights x EUR 9.50 = EUR 76.
- Naples, 2 adults and 1 child aged 10, 4 nights, short-term rental rate: 2 adults x 4 nights x EUR 6.00 = EUR 48.
Who is exempt?
Milan
The Comune di Milano lists these main exemptions: minors under 18, people with disabilities and their companions, patients receiving care in the Milan area and their companions, and university students up to 26 enrolled in Milan universities. The exact conditions are in the Comune's self-declaration form, and you must hand it to your host to get the exemption.
Naples
The city regulation exempts children up to the age of 14, residents of Naples, people with a certified disability of at least 80 percent plus one companion, patients and carers connected with local healthcare facilities, and a few other categories. Exemptions must be documented to the host.
How and when you pay
You pay the tourist tax to the person who manages your accommodation, usually at check-in or during your stay, and you should receive a receipt or an invoice line. In Milan, the Comune says the receipt or invoice must be kept for at least six years. In Naples the regulation makes whoever collects the rent responsible for the tax.
Our own FAQ says that city tax may apply and is collected on arrival, so look at your booking confirmation or message us before you travel: see the FAQ.
Is there a cap on the number of nights?
Naples caps the tax at 14 consecutive nights. Milan does not state a general cap on its information page. It does list an exemption after the 14th consecutive night for stays in residences, non-profit holiday homes and holiday apartments, with the count restarting if the stay is interrupted. If you plan a month-long stay, ask your host which rule they apply. For long stays in general, see our guide to monthly stays.
Recent changes to know about
Milan approved rates for 2026 in November 2025, then redefined them with effect from 1 April 2026. The apartment rate stayed at EUR 9.50 in both versions. Naples published its 2026 update on 12 March 2026: the Comune describes an increase of EUR 1.00 per person per night over the previous base rates, in force from 1 May 2026.
Plan your stay
Choose your base in Milan or Naples, or read our neighbourhood guides to Milan and Naples. This guide covers Milan and Naples only.
Rates checked on the Comune di Milano and Comune di Napoli websites on 6 October 2026. City councils can change them; always confirm before you travel.
Frequently asked questions
Do children pay the tourist tax in Milan and Naples?
No, up to a limit. Milan exempts minors under 18. Naples exempts children up to 14 years of age (the city regulation says "entro il quattordicesimo anno"). Only the adults in your group are counted for the tax.
Is the tourist tax included in the price I see when I book?
Not necessarily. The FAQ on this site says city tax may apply and is collected on arrival, so check your booking confirmation or ask us before you travel. The amount is set by the city, not by the host.
Is there a maximum number of nights for the tax?
In Naples the tax is charged for up to 14 consecutive nights. For Milan, the Comune lists an exemption beyond the 14th consecutive night for some accommodation types, so ask your host how it applies to a long stay.
Do I pay the city or the host?
You pay the host or property manager, who then declares and pays the tax to the city. In Milan the Comune says the tax is paid to the manager of the accommodation, and you should keep the receipt or invoice.
Can the rate change?
Yes. Milan changed its rates twice in 2026 and Naples raised its rates from 1 May 2026. The figures in this guide were checked on 6 October 2026; confirm them on the city websites before a later trip.