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Taxes consist of a payment, regulated by law, that the Public Administration requires from taxpayers in order to fund public services and activities.
The amount of tax paid is usually determined by law, but the state can also set maximum and minimum rates (for example in the case of the IMU) or simply decide on the guidelines, leaving specific choices to local authorities.


An ‘imposta’ is a payment in relation to the ability to pay regardless of the direct use of a particular service.

  • Tourist Tax

The tourist tax has to be paid by any person not resident in the city of Florence, for each overnight stay (i.e. per person per night) in facilities situated within the Municipality of Florence, up to a maximum of 7 nights in a row.

Excluded from this payment are:
a) children up to twelve years of age;
b) people accompanying patients hospitalized within the municipality, also those in an outpatient setting, with a maximum of two assistants per patient;
c) patients who make use of hospital care in an outpatient setting;
d) students enrolled at the University of Florence.

The managers of facilities located in the city of Florence are required to inform their guests about this tourist tax, the costs and exceptions regarding its payment.

  • IMU

The ‘Imposta municipale propria’ or ‘Imposta municipale unica’ (IMU) of the Italian tax system is a tax that is applied to every kind of real estate and which is possible to merge into a single tax together with income tax (‘Imposta sul reddito delle persone fisiche’, or IRPEF) and related additional taxes. To find out the current status and calculate the IMU to be paid in a given year, please see the website of the Municipality.

This is Italian income tax. For all information regarding this tax please visit the website of the Agenzia delle Entrate


A ‘tassa’ is the amount that the taxpayer pays for using a public good or service, corresponding to a directly received service. The fee does usually not cover the full cost of the services provided and is established by law.


A ‘tariffa’ corresponds to the cost for the use of a service, established by an authority, agency or public enterprise, usually as a result of a direct request (for example for nurseries, school canteens and public swimming pools).


The TARES (‘Tributo Comunale per i Rifiuti ed i Servizi’) substitutes the previous ‘Tariffa di Igiene Ambientale’ (TIA) as of January 2013 and is the system of financing municipal waste management and the cleaning of public areas – essentially, the garbage tax. As the name implies, the ‘tariffa’, in contrast to tax, aims to charge users exactly the amount of money in relation to how much they make use of the service (as precisely as possible). The rate is divided into two parts: a flat rate and a variable rate. The flat rate is used to cover operating expenses, such as the costs for street sweeping and the payment of employees. The variable rate, on the other hand, depends on the amount of waste produced by the user. Also, according to the D.L. 35/2013 art. 10 c.2 lett.a) TARES rates and its three deadlines have been established respectively: May 31st 2013, September 30th 2013 and December 31st 2013
For any information or clarification you can contact Quadrifoglio SpA.

The forms needed to submit changes or new enrollments and terminations can be picked up at one of the Public Relations Offices (URP) of the city of Florence, all TIA offices within the municipality, or downloaded directly from the website. Once completed, the forms can be handed in directly at one of the TIA offices.
For more information please visit the TIA/TARES Website


A ‘canone’ is a periodic payment for the use of a specific good. For example the ‘Cosap’, which is the fee for the occupation of public areas and spaces, such as driveways (‘passi carrabili’).

Contact information

Direzione Risorse Finanziarie
Via Pietrapiana, 53 - 50121 Firenze
Opening hours: Monday from 9 am – 1 pm, Thursday from 3 pm – 5 pm

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