Italian luxury tax on private aircraft

In December 2012, the Italian Parliament approved a Luxury Tax on business jets and helicopters. The name for this tax is Salva Italia or Aero Taxi Tax.

How Much Is Italian Luxury Tax?

The tax is due for each passenger on each leg of the flight. The per passenger tax for legs of less than 100 km is 100 euros, for legs between 100 – 1500 km the tax is 100 euros and for flights over 1500 km the tax is 200 euros.

  • A private jet flight from New York to Rome and return with two passengers amounts to a tax of 800 euros.
  • A private jet flight from Geneva to Milan with 1 passenger amounts to a tax of 100 euros.

Italian state aircraft, rescue aircraft and helicopters, historic aircraft, and the airline aircraft dedicated to scheduled and non-scheduled commercial flights do not pay the tax.

Do I Have To Pay Italian Luxury Tax On My Private Jet Flight?

Yes, this Luxury Tax is now mandatory for all Italian flights.

The cost of the Italian Luxury Tax will be clearly stated in your PrivateFly invoice.

If the number of passengers should change on your flight, then PrivateFly will invoice or return the difference cost of your Italian Luxury Tax.

Since the law came into effect on April 29, 2012, any flight operated after that date is subject to the tax even though the tax was initially not collectable as it is now. For flights taking place after June 30, 2012 and for aircraft registered in Italy or any Member State of the EU or the European Economic Area (EEA), payment is due by the operator before the end of the month following the month when the flight took place.

Details On The Aero Taxi Tax

For aircraft registered in a country outside the EU or the EEA, payment is due upon arrival on the Italian soil or before the aircraft leaves the Italian territory.

The luxury tax only applies to Italian-registered aircraft and non-Italian registered aircraft that spend more than 6 months in Italian territory. Any days the aircraft spends at an Italian maintenance facility does not count towards the 6 month allowance.

The 6 month period can be a non-continuous period, over 12 months.

Non-Italian aircraft that spend more than 6 months in the country during a 12 months period are subject to the tax on a pro-rate basis.

Aircraft used in scheduled or non-scheduled commercial service are exempt from the luxury tax, but may be subject to the “aerotaxi” tax.

For More Information

For more information about how the Italian Luxury Tax can affect your private jet charter costs, please contact us or call our 24/7 Flight Team on +44 20 7100 6960.