In December 2012, the Italian Parliament introduced a special tax on private flights, commonly referred to as the Italian Luxury Tax or Aero Taxi Tax. This applies to business jets and helicopters operating within or departing from Italy.
How Much Is the Italian Luxury Tax?
The tax is charged per passenger, per leg of the flight:
- Up to 100 km: €100 per passenger
- 101–1500 km: €100 per passenger
- Over 1500 km: €200 per passenger
Examples:
- New York – Rome – New York, 2 passengers → €800 total
- Geneva – Milan, 1 passenger → €100 total
Exemptions
Certain categories of aircraft are exempt, including:
- Italian state aircraft
- Rescue and medical aircraft
- Historic aircraft
- Scheduled and non-scheduled airline services
Do I Have to Pay the Tax?
Yes. The tax is mandatory for all private flights involving Italy.
At Flyvelox, the cost of the Italian Luxury Tax will always be clearly listed on your invoice. If your passenger numbers change, we will adjust the amount accordingly.
Payment & Responsibility
- For EU/EEA-registered aircraft, the operator must pay the tax by the end of the month following the flight.
- For non-EU/EEA aircraft, payment is due upon arrival in Italy or before leaving Italian territory.
- Non-Italian aircraft spending more than 6 months in Italy during a 12-month period may also be liable on a prorated basis. (Time in maintenance does not count towards this limit.)
Important Note
Aircraft used in commercial services (scheduled or non-scheduled) are generally exempt from the luxury tax itself, but flights operated as aerotaxi (charter) are subject to the Aero Taxi Tax.
