If you run a holiday home or accommodation in Sardinia, it is crucial to understand how to correctly apply the tourist tax to your guests.
What is the Tourist Tax?
The tourist tax is a fee charged to tourists for each night spent in accommodation facilities such as hotels, bed and breakfasts, and holiday homes. The funds collected through this tax are used by municipalities to improve tourist services and promote the territory.
How the Tourist Tax Works
The tourist tax applies only to tourist overnight stays and its amount varies according to the type of accommodation, the tourist season and the municipality in which the accommodation is located. The revenue collected from the tax is used to improve tourist infrastructure and services.
In Sardinia, many municipalities apply the tax at a specific time of year, which coincides with the tourist season. However, localities may have different regulations. Here are some tips on how to manage the tax effectively.
Differences between Accommodation Facilities
The rates and methods for collecting the tourist tax may also vary depending on the type of accommodation. Hotels, for instance, may charge higher rates than holiday homes or agritourisms, and the responsibility for collection falls on the host. For short tourist rentals, the tax may be collected automatically if online booking platforms such as Sardinia4Rent are used.
Declaration and Payment
Each accommodation facility is required to periodically declare the number of overnight stays and the amounts collected as tourist tax. Usually, payment of the tax to the municipality is made monthly, but the modalities may vary from municipality to municipality. Some municipalities offer online platforms that facilitate declaration and payment.
Failure to Pay
Failure to pay the tourist tax can result in fines for hosts. It is crucial to ensure that the payment and declaration deadlines set by the municipality are respected. Furthermore, keeping accurate records of payments made and receipts provided to guests is a good practice to avoid problems in case of audits.
Obligation for Holiday Homes
Every property intended for tourist leases must be registered with the relevant municipality. It is necessary to obtain a Unique Numeric Identification Code (IUN) if you operate in Sardinia. This code must be quoted in announcements and official communications.
The tourist tax must be collected from your guests and then paid to the municipality in the prescribed manner.
Tourist tax by municipality
Tourist tax rates vary according to municipality and season. Here is an overview of the rates applied in the main municipalities of Sardinia to holiday homes and agritourisms:
| Municipality | Tariff | Links Information |
| Arzachena | €1.50 - €2 per night per person | Geseco Arzachena |
| Cagliari | €2 - €3 per night per person | Municipality of Cagliari |
| Alghero | €1.50 - €2 per night per person | Municipality of Alghero |
| Olbia | Approx. €2 - €2.50 per night per person | Municipality of Olbia |
| Oristano | €1 per night per person | Municipality of Oristano |
* For real estate in category A7 it can be as much as €5
Exemptions
Children under 12 (or other age groups specified by the municipality).
Conclusion
Correctly managing tourist tax is crucial to keep your establishment compliant with local regulations and to ensure a good experience for your guests. Follow these guidelines, consult your local authorities and make sure you stay up-to-date on rates and regulations.
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