Tourist tax in Sicily: who owes it and what Palermo, Catania, Siracusa and Taormina charge

The tourist tax (imposta di soggiorno) in Sicily is a tax of each individual municipality, and the landlord is responsible for paying it. Under Art. 4 para. 1-ter D.Lgs. 23/2011, the operator of the accommodation (the gestore) pays the tax to the municipality, may recover it from the guest and files an annual return by June 30 of the following year ¹. Each municipality sets its own rate. As of November 2026 the rate per person per night is €4.00 in Palermo, €3.00 in Catania, €3.00 in Taormina and, in Siracusa, 4% of the price of the night, capped at €5.00 ⁵⁸¹⁰¹⁵.

Current as of: November 2026

Who is responsible for the tourist tax in Sicily

Provincial capitals, unions of municipalities and municipalities listed in the regional registers of tourist resorts or cities of art may introduce the tax. The city council adopts it, graded by price and at no more than €5 per night (Art. 4 para. 1 D.Lgs. 23/2011). A higher ceiling applies to provincial capitals with very many overnight stays relative to their population (para. 1-bis). Each municipality sets the further procedures, exemptions and reductions in its own regulation (regolamento, para. 3) ¹. A house in Taormina is therefore subject to different rules than one in Catania.

Under para. 1-ter the gestore is responsible for payment, “con diritto di rivalsa sui soggetti passivi,” meaning with the right to recover the amount from the guests ¹. If you rent out a vacation home in Sicily, you collect the tax from the guest and pass it on to the municipality. The regulations of Catania, Siracusa and Taormina make guests liable if they are not registered residents of the municipality. Responsible for payment there are the operators and, for short-term rentals, whoever collects the rent or takes part in the payment ⁷¹¹¹⁴. If a guest does not pay, the tax is still owed; the section on case law below explains more.

The annual return and sanctions

The annual return is filed cumulatively and exclusively online by June 30 of the following year (Art. 4 para. 1-ter D.Lgs. 23/2011). The same provision names two sanctions: for a return not filed, 100% of the unpaid tax; for an inaccurate return, 40% of the unpaid tax, each with a minimum of €50 ¹.

The municipalities add sanctions and deadlines of their own. Catania's regulation names 30% for non-payment ⁷, Siracusa's 30% for late or missing payment ¹¹, and Taormina's 25% ¹⁴. Catania and Taormina also require the CIR and the CIN to appear in the municipal portal and in every advertisement ⁷¹⁴. CIR and CIN in Sicily: the order, Turist@t and the fines for your vacation home explains what these codes are.

Portals and others involved in the payment

Under Art. 4 para. 5-ter D.L. 50/2017, whoever collects the rent or fee or takes part in the payment is responsible for the tourist tax. That party has a right of recovery against the guest and files the return ².

The regulations also address when a portal remits the tax. In Catania and Taormina it can do so only under an agreement between the portal and the municipality (Art. 3 para. 4 in each) ⁷¹⁴; in Siracusa portals “may” take over the payment (Art. 3 para. 3) ¹¹. Whether such an agreement exists is something the municipality can tell you.

What the Sicilian regional law adds

The Region of Sicily regulates tourist rentals of up to 30 consecutive days in Art. 35 L.R. 6/2025. For statistical purposes, para. 6 names two duties for landlords: collecting and paying the tourist tax as the competent municipality provides, and transmitting data electronically every day under Art. 7 D.Lgs. 322/1989 ⁴. Regional law thus also counts the tourist tax among the duties of vacation landlords. Short-term rentals in Sicily: what changed in 2025 and 2026, in date order summarizes the changes of 2025 and 2026, and Guest registration with the police for foreign owners: Alloggiati Web and Turist@t in Sicily covers reporting guests to the police.

Tourist tax in Palermo, Catania, Siracusa and Taormina

The table shows what the municipalities and their portals publish themselves.

An example for Palermo: two adults stay seven nights. Tax applies to four nights, so 2 × 4 × €4.00 = €32.00. Catania uses the same four-night limit, but its regulation does not say outright whether it counts per stay or per guest and calendar year ⁷. Ask the municipality about this. Siracusa taxes up to seven nights, and older city documents that mention four nights and quarterly payment are out of date: the service page and the regulation as amended from June 1, 2024 apply ¹¹¹².

The regulations exempt, among others, children (Catania up to age 16, Siracusa up to 14, Taormina up to 12), police and armed forces on duty and companions of patients ⁷¹⁰¹⁴. In Catania, a self-declaration by the guest to the host is enough ⁷. Further exemptions are listed in each regulation. For municipalities not in the table, that municipality's own regulation applies. Rates change: check the current rate on your municipality's page before you quote it to a guest.

The Court of Cassation ordinance 1527/2026 and its limits

On January 23, 2026, the Joint Divisions of the Court of Cassation held in ordinance (ordinanza) no. 1527 that the Corte dei conti (Court of Audit) lacks jurisdiction. Disputes over unpaid tourist tax therefore belong before the tax courts ³.

In its reasoning, the court refers to Cass. 6187/2024. Under that decision, operators must pay the tax even if the guest has not paid them, and the municipality may turn to the operator alone and demand the tax plus a 30% sanction under Art. 13 D.Lgs. 471/1997 (as cited in Cass. SS.UU. 1527/2026, para. 15) ³. The ordinance does not decide criminal liability (peculato) or the rates and deadlines of any Sicilian municipality. For landlords in Sicily the main point is that the tax remains owed even if the guest never paid it.

The tourist tax is only one of several tax questions. Income tax on the rent is covered in Cedolare secca 2026 in Sicily: 21% or 26%, two apartments at most and Taxes for landlords in Sicily, Italy: what applies to short-term rentals in 2026.

Next step

Find the regulation and the rate table of the municipality where your house is located, and register in that municipality's portal: Catania and Taormina use PayTourist, and Siracusa uses the “Tourist Tax” portal, which per its service page is accessed through SPID ⁹¹²¹³. Listing with Terra Mia Immobiliare is free, and the commission applies only when a booking is concluded. The guest pays you directly. This article summarizes the law as of November 2, 2026 in general terms and is not tax or legal advice. For your individual case, please consult a tax advisor, a commercialista or an avvocato.