The tax is levied on each passenger arriving and departing from an Italian airport on board commercially operated business jet flights and helicopters. Taxation is calculated and paid to the operator according to the flight distance between point of departure and point of arrival (regardless of any technical stop-over).

With some exceptions, the tax is applied to all Italian National Registry registered aircraft as well as those registered in the European Union if the aircraft remains on Italian soil for more than 6 months in a 12 month period. These 6 months can be non-continues so that the time away doesn’t count towards the total number of days.

tax rates