Are you looking to rent your apartment in Palermo? We discussed on this page the current Palermo Holiday Rental Law and general city rules about renting a property. From hotels, holiday homes, villas, apartments, B&Bs and rooms to rent.
Property Classification and City Tax
In Palermo, the law identified the following classification of holiday rental accommodation and their respective city tax amount. Please note that the hosts or their property managers will collect this tax on arrival.
|Type of Accommodations||City Tax (€)|
|Hotel – 1 star||0.50|
|Hotel – 2 star||1.00|
|Hotel – 3 star||1.50|
|Hotel – 4 star||2.00|
|Hotel – 5 star||3.00|
|Hotel – 5-star luxury||4.00|
|Hotel Residence – 2 star||1.00|
|Hotel Residence – 3 star||1.50|
|Hotel Residence – 4 star||2.00|
|Room to Rent||1.00|
|B&B 1 star||.50|
|B&B 2 star||1.00|
|B&B 3 star||1.50|
Inquire with the comune
We suggest inquiring with the Comune directly if you are planning to rent your home. Hence, they can advise you with further details. You can then learn about permits and rules for tourism services in Palermo directly on their site. Here is the link about the law, Directives, Obligations and Tax Information
Amended Text of the Regulations for the application of the tourist tax
We copied an English translation of the Palermo holiday rental law below:
- Tax Assumption – Article 1
- Tax Finalization – Article 2
- Subject to tax – Article 3
- Tax Measure – Article 4
- Obligation – Article 5
- Payments – Article 6
- Exemption – Article 7
- Provisions about assessment – Article 8
- Sanctions – Article 9
- Compulsory Collection – Article 10
- Refunds – Article 11
- Contentious – Article 12
- Attachment A – Rate Hypothesis
Tax Assumption – Article 1
With reference to Legislative Decree 14 March 2011, n. 23 (Provisions on fiscal and municipal federalism) the provincial capital Municipalities, unions, as well as the ones included in the regional lists of tourist locations or Art Cities can establish, with Council resolution, a tax of stay charge of those staying in accommodation facilities located in their territory. The presumption of the tax is the overnight stay in accommodation facilities, even in the open air, such as campsites, holiday farms, areas equipped for temporary parking, bed & breakfasts, holiday homes, houses and apartments for holidays exercises for renters, holiday homes, residence tourist-hotel, hotels, tourist villages, hostels, vacation lodgings, buildings occasionally used for receptive purposes of which all LR 04/15/1985 n. 31 and subsequent amendments, located in the municipality of Palermo.
Tax Finalization – Article 2
The board of the Tourism Department will identify the actions necessary to foster and consolidate tourist flows to the city of Palermo and to improve the services of hospitality, reception, usability and urban decor, as well as communication, marketing, promotion realization of cultural events of great tourist attraction.
The tax revenue is for a special budget chapter dedicated to financing maintenance, use and recovery of local cultural and environmental assets. It is also for the enhancement of cultural events of the popular tradition, historical city keeping in mind the popular tradition of the 25 districts of the city. as well as of the relative local public services through extraordinary interventions aimed at improving the tourist activity of the city. The sum does not exceed 25% part of the tax revenue for national, European and international videos and commercials promotions in the city of Palermo.
A competent counsellor for the subject constitutes a technical table. The counsellor will invite representatives of most of the hospitality owners’ association to accept the suggestions on the application methods of the tax on exemptions and reductions for particular cases or specific periods of time and prepares Councilor an annual tourism promotion plan that will involve at least 25% of the tax revenue. The tax revenue can be used to promote any initiatives that promote the tourist flow for the enhancement of historical markets and historic shops that have had this last over one hundred years.
Subject to tax – Article 3
Taxable person is the person who stays in the accommodation facilities referred to in Article 1 and has not been registered with the Registry Office of the Municipality of Palermo
Tax Measure – Article 4
- The tax measure is passed and correspondent with reference to the type of accommodation defined by the regional legislation, which takes into account the characteristics and services offered by them, as well as the consequent economic value/price of the stay.
- In the structures referred to in Article 1 the tax is applied up to a maximum of four consecutive nights in the measures indicated in Annex A of these Regulations.
Obligation – Article 5
- The manager of the receptive structure communicates to the Municipality or to the person in charge of the collection, within fifteen days from the end of each quarter, the number of those who have stayed during the previous quarter with the express indication of those exempt, as well as the relative period of permanence. The communication is transmitted by telematic means through IT procedures defined by the Administration, even making use of the intermediaries authorized by it, free of charge. The communication may also be presented on a paper form.
- All the data requested from the managers of the accommodation facilities and collected, even anonymously, must be transmitted from the receiving municipal office to the statistical office of the municipality of Palermo. The communication may be prepared on the paper form until January 1st 2015
Payments – Article 6
- The subjects referred to in Article 3, at the end of each stay, the tax corresponds to the manager of the accommodation facility where they stayed. The latter provides for the collection of the tax by issuing a receipt and for subsequent payment to the Municipality or to the party responsible for collection.
- The manager of the accommodation facility will pay the amounts collected by way of tax residence within fifteen days of the end of each calendar quarter; a) through the IT procedures made available; b) by payment the banking system.
Exemption – Article 7
- Children within the twelfth year of age are exempt from paying the tourist tax
- In the performance of their duties, coach drivers, tour guides, translators and tour leaders who provide assistance to groups organized by travel and tourism agencies are exempt from paying the tourist tax.
- Patients and those caregivers admitted to health facilities at the rate of two carers per patient are exempt from paying the tourist tax. The exemption is subject to the presentation to the manager of the accommodation facility of a specific self-certification, containing the identities of the patient and / or accompanying persons and the hosting sanctuary structure as well as the reference period for the sanctuary services or the re-accommodation. Self-certifications must be made pursuant to art. 46 and 47 of the DPR 445/2000 s.m.i.
- School children and non-resident university students who benefit from the housing service at one of the university residences of the Regional Institute for the Right to University Study in Sicily are exempt from paying the tourist tax.
- Volunteers and entities that lodge in accommodation structures following measures adopted by public authorities are exempt from paying the tourist tax, in order to deal with situations of social status and emergency related to calamitous or extraordinary events or for purpose of humanitarian relief.
- Journalists and travel agents participating in the Press Trip and Educational Tour, organized and hosted by both Tour Operators, Carriers and / or the Municipal Administration, are also exempt from paying the tourist tax. The exemption must be authorized by the Tourism Department of the Municipality of Palermo.
- Until October 30, 2014, tourists who are organized in groups by national and foreign Tour Operators, have signed the contract prior to the entry into force of this Regulation are exempt from the payment of the tourist tax. to the presentation to the Councilor for Tourism of the Municipality of Palermo of a letter requesting the Tour Operator accompanied by the details attesting the date of reference of the contract, place of origin of the groups and the accommodation facilities, provided for hotel accommodation.
Provisions about assessment – Article 8
- For the purposes of ascertaining the tourist tax, the provisions of article 1, paragraphs 161 and 162 of the law of 27 December 2006, n. 296.
- For the purpose of exercising the activity of controlling the Administration, over-possible upon request to the competent public offices of data, news and relevant elements with respect to the passive subjects and the managers of the receptive structures to exhibit with expenses and rights, can: a) invite the taxable persons and the managers of the accommodation facilities to exhibit or transmit documents and documents; b) to send accommodation managers questionnaires relating to specific data and news with the invitation to return them completed and signed.
Sanctions – Article 9
- The violations to the present regulation are punishable with the administrative sanctions imposed on the base of the general principles dictated in the subject of fiscal sanctions, from the legislative decrees 18 December 1997, n. 471, n. 473, as well as according to the provisions of this article.
- For the omitted, delayed or partial payment of the tourist tax by those who give hospitality in accommodation facilities, the administrative sanction is applied equally to thirty per cent of the amount not paid, pursuant to article 13 of the legislative decree n. 471/1997. The procedure referred to in articles 9 and 17 of the legislative decree n. 472/1997.
- For the omitted, incomplete or unfaithful communication, to the prescribed deadlines or for the non-payment by the manager of the accommodation facility, the pecuniary administrative sanction is applied from 25.00 to 500.00 euros, for violation of the descendant obligations of the legislative decree 18 August 2000, n. 267. The provisions of law 24 November 1981, n. 689
Compulsory Collection – Article 10
- The sums ascertained by the Administration of the tax title, penalties and interest, if not paid within the term of sixty days from the notification of the deed, are compulsorily collected, unless a suspension provision has been issued in the manner provided by the legislator.
Refunds – Article 11
- The reimbursement of the amounts paid and not due may be requested within the provisional year.
- In the event of payment of the tourist tax in excess of the amount due, the surplus can be recovered by offsetting against the residence tax payments to be made at the prescribed deadlines. The compensation is carried out by means of a special form prepared by the Municipality to be presented at least thirty days before the deadline for payment for the purposes of prior authorization in the event that the surplus to be offset is equal to or greater than two thousand five hundred / 00 euros.
- The tax is not refunded for amounts equal to or less than € 16.53.
- Holders of accommodation facilities responsible for collecting the aforementioned tax are entitled to a reimbursement commission and the costs paid to the interbank companies for collection by credit cards and debit cards, as well as a flat-rate sharing of management and insurance costs, for a percentage of 10%. This amount will be directly withheld by the accommodation at the time the tax is paid. An additional 10% of the total amount of the tourist tax will be allocated to the managers of tourist accommodation facilities if aimed at improving the decoration of the facades, the parts in front of the entrance of the accommodation facilities and the reception areas. The latter additional 10%, for the purposes of recognition of the same, must necessarily be documented, with invoices fiscally in order. With reference to this amount, the hotel facilities will be able to give priority to integrated decoration interventions, agreed with the Municipal Administration.
Contentious – Article 12
- Disputes concerning the tourist tax are devolved to the jurisprudence of the Tax Bodies of the legislative decree 31 December 1992, n. 546.