Tourist tax
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The tourist tax is a tax established according to Art.4 of the Legislative Decree 14 March 2011 n.23.

Each Municipality may decide to set up this tax, by City Council resolution, charged to those who stay in the accommodation facilities of their territory.
The relative revenue is intended to finance interventions in favour of tourism, maintenance, use and recovery of cultural and environmental assets, as well as local public services.

The tax is paid for each overnight stay (i.e. per person per night) in accommodation facilities located in the territory of the municipalities that have decided to adopt this measure, up to a maximum of 10 consecutive nights.

Follow this link to view the list of Municipalities in the Province of Bergamo with tourist tax (constantly updated) 

AUGUST 2023

From August 1st, 2023, overnight stays at "youth hostels" are exempt from the tourist tax. As of that date, for other accommodations, the tax amount is set at 6% of the cost, with a maximum limit of 5 euros per person per overnight stay.

Furthermore, accompanying teachers on school educational trips will also be exempted from the tourist tax, at a rate of one teacher for every fifteen accompanying minors. Members of the law enforcement staying overnight for service-related needs will be exempted as well.

The regulation text can be consulted at the following link:
https://www.comune.bergamo.it/regolamenti?title=soggiorno