Withholding tax regulations for agencies - ADLER Spa Resorts & Retreats

Withholding tax regulations

Dear Sir or Madam,

the Italian Budget Law 2026 (Law No. 199 of 30 December 2025) has introduced, with effect from 1 May 2026, the mandatory application of withholding tax on commissions earned by travel agencies and tour operators.

This regulation applies exclusively to agencies that have an operational establishment in Italy and through which commissions for bookings are invoiced to us.

With regard to the applicable rates, the agency is required to apply the following percentages, depending on its operating structure:

Withholding tax of 23% on 50% of the taxable commission base for agencies that do not employ staff or external collaborators;
Withholding tax of 23% on 20% of the taxable commission base for agencies that declare the continuous use of employees or third-party collaborators.

In order to benefit from the reduced taxable base of 20%, the agency must submit a specific annual declaration to the principal.

This declaration is valid exclusively for the relevant calendar year and must be renewed in subsequent years should the required conditions continue to apply.

If you have an operational establishment in Italy, we kindly ask you to download, complete, sign and return Attachment A – Standard form for agencies based in Italy.

If you do not have a tax or operational presence in Italy, we kindly ask you to download, complete, sign and return Attachment B – “Declaration of residence outside Italy”.

In our capacity as withholding tax agent, we kindly ask you to return the applicable form duly completed and signed.

Should you require any further information or clarification, please do not hesitate to contact us.

Yours faithfully,

Accounting Department ADLER Spa Resorts & Retreats

Request and booking

Withholding tax regulations

Attachment A - For Italian agencies

Attachment B - Declaration of residence outside Italy