Tourist Tax for Short-Term Rentals: How It Works

Almost every European destination charges a tourist tax on overnight stays: imposta di soggiorno in Italy, taxe de séjour in France, tasa turística in parts of Spain, the eco-contribution in Malta. The names and rates differ, but the mechanics are similar everywhere, and so are the mistakes.

What the tourist tax is

A charge owed by the guest for each night of the stay, which the host (or sometimes the platform) collects and pays to the municipality or the national authority. It is not part of your income: you hold it on the authority's behalf.

The six ways it is calculated

Per person per night: the most common. Example: €1.50 × adults × nights.

Per night: a fixed amount per night, whatever the number of guests.

Per person per stay: a fixed amount per guest, regardless of length.

Percentage of the price: a share of the room rate.

Fixed per booking: one amount per stay.

By category or season: different rates for different accommodation types or periods.

The rules that change the amount

• Age exemptions: children under a given age (often 10, 12, 14 or 18) pay nothing.
• Maximum nights or a cap: the tax stops after a number of nights, or at a maximum per person.
• Other exemptions: in some places, residents, people travelling for medical treatment, or long stays.

A worked example: Malta from 1 July 2026

Malta charges €1.50 per night for each guest aged 18 or over, capped at €22.50 per person per visit. Two adults and a child for 7 nights: 2 × 7 × €1.50 = €21.00. Read the full Malta eco-contribution guide.

Who collects it

In some places a platform collects it for you; Airbnb does so in parts of Italy, France, Germany, Portugal and other countries. Elsewhere, and always for direct bookings, it is your job. See who collects the tourist tax.

Rates change: check them at the source

Municipalities revise their rates often, sometimes every year, and many publish different rates by season or category. Always take the current rate from your municipality's or tourism authority's website, and update it in your systems on the day it changes, not when you notice.

Keeping records

• Calculate the tax per booking, not per month in a spreadsheet.
• Record who collected it: the platform, you at check-in, or nobody (you absorbed it).
• Keep a register by period (often quarterly) of what is due and what you paid.
• Give the guest a receipt where the law requires one: in some countries, such as Malta, it must be a fiscal receipt showing the tax separately.

How EasyRentFlow handles it

• Six calculation types, with rate, maximum per person, maximum nights and exemption age, configured per property.

• Rate changes on a date: schedule a new rate from the day it takes effect, without touching past bookings.
• Collection mode per booking: collected by portal, paid by guest at check-in, or absorbed by host, with defaults per platform.

• A quarterly register across all your properties, with what is due and what has been paid.
• Online collection (optional add-on): a payment link the guest can pay by card, PayPal or Revolut.

See the eco-tax features or start a free trial.

General information, not tax advice. Always check the current rules with your local authority.