Tourist tax in Gaeta: rates, exemptions and obligations for hosts

How much per night, who is exempt, deadlines for paying and filing: the Comune di Gaeta’s regulation explained for anyone running a hotel, B&B or holiday home.

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The Gaeta seafront with the cathedral bell tower
Photo: cuba49 · Public domain

In Gaeta the imposta di soggiorno (the local tourist tax) is paid by guests but handled by hosts: they collect it, pay it over to the Comune (the town council) and declare it. Here is what the municipal regulation, published on the Ministry of Economy and Finance’s fiscal federalism portal, provides. The rates can be updated by a council resolution: before the season, always check the version in force on the Comune’s online services portal.

Who pays and for how many nights

The tax is due from anyone who is not resident in Gaeta and stays overnight in accommodation within the municipality: hotels, B&Bs, guest rooms, holiday homes and apartments, campsites, agriturismi (farm stays) and short-term rentals too. It is charged per person per night, up to a maximum of ten consecutive nights.

How much it costs

  • €4 per night for hotels with 4 stars or more;
  • €3 for 3-star hotels;
  • €2.50 for hotels with up to 2 stars;
  • €1 for campsites;
  • €2.50 for all other accommodation, including B&Bs and holiday homes.

Who is exempt

  • children up to the age of 12;
  • people with severe disabilities (legge 104, Article 3, paragraph 3) and one companion;
  • people who work at the property where they sleep and people who regularly work in Gaeta;
  • people assisting patients admitted to local healthcare facilities, within the limits set;
  • volunteers on duty for public events or emergencies, and police and fire brigade personnel on duty;
  • one guide and one driver for every 20 people in coach groups.

Except for the police, the exemption requires a self-declaration (autocertificazione) handed to the operator.

What the operator must do

  • Collect the tax and give the guest a receipt;
  • pay it to the Comune within ten days of the end of each month, via pagoPA or by card at the tax office counter;
  • file a return every month, by the 10th of the following month and online only, stating overnight stays, exempt guests and tax due;
  • submit the annual return to the Agenzia delle Entrate (the Italian Revenue Agency) by 30 June of the following year.

Failing to pay, or paying late, carries a penalty of 30% of the unpaid amount; for a missing or late monthly return, from €25 to €100; for an omitted or inaccurate annual return, from 100% to 200% of the amount due.

Informing guests

The regulation requires hosts to inform guests of rates and exemptions in places visible to everyone. Besides the notice at reception, the most natural place is the guide that guests open on their phone: a section with the rate, the maximum number of nights and the exemptions avoids arguments at check-out, and it is already translated for visitors from abroad.

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Sources

Article written with the help of artificial intelligence from the sources cited, under the editorial responsibility of ENEA Cloud. Rules, timetables and prices can change: always check the source.