Naples tourist tax 2026: €4–€6 per person per night
Since 1 May 2026 the Naples tourist tax (imposta di soggiorno) is €4 to €6 per person per night for stays until 31 December 2026 (the 2027 rates are not published yet), depending on the type of accommodation, for at most 14 consecutive nights (City of Naples, Giunta resolution 89 of 12 March 2026, checked on 4 November 2026). 4- and 5-star hotels and short-term rentals charge €6, 3-star hotels and non-hotel accommodation such as B&Bs €5.50, 2-star hotels €4.50 and 1-star hotels €4; children aged 14 or under and Naples residents pay nothing.
Naples 2026: €4.00–€6.00 per person per night until 31 December 2026
- Per person per night
- Max 14 taxable nights
- Under 15s exempt
- Italy
Imposta di soggiorno (Comune di Napoli). The calculator below uses the official rates and rules: a fixed amount per person per night by accommodation type, rate changes by date, maximum taxable nights, exemption under 15.
Official source: Comune di Napoli - Imposta di Soggiorno 2026: who pays (non-residents older than 14), maximum 14 consecutive nights, rates from 1 January 2026 and from 1 May 2026 (Giunta resolution 89 of 12 March 2026) · checked on 4 November 2026
America's Cup in Naples, 2027
Naples hosts the Louis Vuitton 38th America's Cup in the Gulf of Naples: the Louis Vuitton Cup races run from 22 May to 4 July 2027 and the America's Cup match from 10 to 19 July 2027 (City of Naples). The tourist tax rates for 2027 had not been published when we checked (4 November 2026); the calculator stops at 31 December 2026.
Official source: Comune di Napoli - 'Napoli Città Ospitante della 38ª edizione della Louis Vuitton America's Cup' (page updated 30 September 2026): Louis Vuitton Cup 22 May - 4 July 2027, America's Cup match 10-19 July 2027, checked 4 November 2026
Formula used
Tax = rate per person per night × guests aged 15 or over × taxable nights (maximum 14 taxable nights per stay).
Example: 2 adults, 3 nights from 5 November 2026, Hotel 5 stars and 5 stars luxury → €36.00 in total.
Not tax advice. Tourist taxes are set by local or national authorities and can change. They are usually collected by your hotel or host, who applies the official rules: check the final amount with your accommodation.
Official rates
| Accommodation (per person per night) | 1 January 2026 – 30 April 2026 | 1 May 2026 – 31 December 2026 |
|---|---|---|
| Hotel 5 stars and 5 stars luxury | €5.00 | €6.00 |
| Hotel 4 stars | €5.00 | €6.00 |
| Hotel 3 stars | €4.50 | €5.50 |
| Hotel 2 stars | €3.50 | €4.50 |
| Hotel 1 star | €3.00 | €4.00 |
| Non-hotel accommodation (strutture ricettive extra-alberghiere, e.g. B&Bs, guest houses, holiday homes) | €4.50 | €5.50 |
| Short-term rental (locazione breve, e.g. Airbnb) | €5.00 | €6.00 |
Official source: Comune di Napoli - Imposta di Soggiorno 2026: who pays (non-residents older than 14), maximum 14 consecutive nights, rates from 1 January 2026 and from 1 May 2026 (Giunta resolution 89 of 12 March 2026) · checked on 4 November 2026
Practical notes
- Paid per person per night by guests who are not resident in Naples, up to 14 consecutive nights in the same stay.
- Children aged 14 or under pay nothing (the City's page: the tax is due from guests older than 14). The regulation's wording is 'minori entro il quattordicesimo anno d'età': if your child is exactly 14, ask the accommodation.
- Youth hostels (ostelli della gioventù) are outside the tax.
- Rates rose by €1 on 1 May 2026 (Giunta resolution 89 of 12 March 2026). The rates for 2027 are not published yet (checked on 4 November 2026): the calculator stops at 31 December 2026.
- This page covers the municipality of Naples only: Ischia, Capri, Sorrento, Pompei and the Amalfi Coast towns set their own rates.
Who collects it: You pay it to the accommodation at the end of your stay, and it gives you a receipt (regulation, art. 5). For short-term rentals, the person or platform that collects the rent is responsible for it; platforms with an agreement with the City collect and pay it themselves (regulation, art. 3).
Exemptions (official)
- Children aged 14 or under
- Day-hospital patients at health facilities in Naples
- One companion per in-patient at a health facility (both parents if the patient is a minor)
- Political refugees
- People with a disability of at least 80% (Italian certificate or the equivalent from their country), plus one companion
- Coach drivers and tour leaders of organised groups (one leader per 25 participants)
- Police officers housed under public-authority measures for social or emergency situations or humanitarian relief; civil protection and Red Cross volunteers on duty during disasters; staff of the accommodation working there
- Guests hosted free of charge at the request of the City or another public body
Official sources
- Comune di Napoli - Imposta di Soggiorno 2026: who pays (non-residents older than 14), maximum 14 consecutive nights, rates from 1 January 2026 and from 1 May 2026 (Giunta resolution 89 of 12 March 2026) – HTML (Italian), checked 4 November 2026
- Comune di Napoli - Giunta resolution no. 89 of 12 March 2026, 'Determinazione delle tariffe riguardanti l'imposta di soggiorno nel Comune di Napoli per l'anno 2026': rates from 1 January 2026 and the 2026 rates (+€1) – PDF (Italian, scanned), checked 4 November 2026
The resolution applies the new rates from the first day of the second month after publication on the Ministry of Economy and Finance site; the City's page gives 1 May 2026. - Comune di Napoli - Regolamento sull'Imposta di Soggiorno, coordinated text (City Council resolution 20/2012, last amended by resolution 13 of 29 March 2019): art. 2 (14-night maximum, youth hostels excluded), art. 3 (non-residents), art. 5 (payment), art. 7 (exemptions) – PDF (Italian), checked 4 November 2026
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