2026 promises to be a year of significant changes for the tourist tax , introducing increases and a change in the way the tax is distributed, which will directly impact hotel management.
The 2026 Budget Law confirms, in fact, the ability of municipalities to increase tariffs, effectively extending the emergency provisions.
This measure generates an expected increase in revenue that, according to experts, could reach 1,3 billion euros, thus fueling a heated debate between the State, local authorities, and trade associations.
Tariff increases and new caps
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The draft of the Advance Decree clearly establishes that provincial capitals can increase the tax to up to euros per night, while the cap for cities of art rises to a whopping euros.
In addition, there is a specific clause for the cities hosting the Milan-Cortina 2026 Winter Olympic and Paralympic Games, which will be able to increase the tax by up to euros more per person per night.
These provisions translate into a potentially significant increase in major tourist destinations. For example, in Milan, the maximum price could rise to €12 per night (compared to the current €7), while in Venice it could easily increase from € to € , taking into account the extensions related to the 2025 Jubilee. Although the increase is not mandatory, but optional, the pressure on municipal budgets suggests that many cities will seize the opportunity to approach the new ceilings.
Hotel managers must therefore prepare to carefully monitor municipal resolutions to adapt their collection systems.
The new division of the ghetto and the protests
The measure that is causing the most discontent and debate is the new logic for distributing the additional revenue for 2026.
Although of the extra revenue remains in the municipal coffers—allowed for services such as urban maintenance, local transport, and the restoration of cultural heritage—the remaining will be absorbed by the state budget.
This central fund is theoretically intended for sensitive social issues, in particular the Single Fund for the inclusion of people with disabilities and support for minors in foster homes.
The National Association of Italian Municipalities (ANCI) strongly contests this move, calling it a "tourist expropriation" and emphasizing that the tourist tax was created to offset the costs of overtourism at the local level, such as waste management and monument maintenance, and not to finance national expenditures.
At the same time, tourism and hospitality businesses are also taking the offensive. Associations such as Confindustria Alberghi and Federalberghi are expressing deep concern, calling the two-euro increase—initially introduced for the Jubilee—a signal contrary to the expected reduction in tax burden. The associations point out that the increase could reach "stellar" levels, such as the potential increase in some Olympic venues.
They urgently request that the Government not further increase the tax burden and instead allocate part of the proceeds to the redevelopment of tourism businesses, as required by law but often ignored by municipalities.
Tariff overview in major cities
The new pricing landscape is clearly evident in Italy's main destinations. In Rome, for example, rates will continue to be extremely high, reaching up to € per night for luxury hotels.
In Florence, the increases introduced in 2025 are confirmed, with rates reaching euros for 5-star hotels.
Milan is clearly banking on the "Olympic tax," with plans to raise the tourist tax to €10. High-end hotels will set the rate at around € per night.
Finally, in Venice the tariff structure remains flexible and seasonal, but in addition to the overnight tax, operators must also consider the famous euro entrance fee for day visitors, which will be reintroduced in spring.
In conclusion, the 2026 Budget Law requires hotel operators not only to adapt to the new rates, but also to renegotiate their budgets and sales prices. The need to operate within an evolving regulatory framework, coupled with the simultaneous demand for greater transparency in the use of resources by municipalities, represents the main management challenge for the sector as we approach 2026.
Monitoring local resolutions and preparing to address the issues raised by trade associations will become crucial to the economic sustainability of accommodation facilities.
All measures, including the extension of the tourist tax increase, were included in the Draft Budgetary Plan (DBP) submitted by the Italian government to the European Commission by October 15. The DBP, which translates the five-year strategy of the Structural Budget Plan into specific numbers and objectives, is now being reviewed by the EU institutions.
Its formal approval by Brussels will certify the consistency of the 2026 Budget Law with Italy's commitments regarding public finances and the deficit.
