Taxes and fees on a private charter in Italy
Italy charges a tax on every passenger of an aerotaxi flight, from €10 to €200 a leg. On top come VAT on domestic flights and the airport's own passenger and aircraft charges.
- Aerotaxi tax
- €10, €100 or €200 per passenger per leg
- Paid by
- The passenger, collected by the operator
- Domestic VAT
- 10%
- International VAT
- Zero-rated
What sits on top of the flight
Every passenger on an aerotaxi flight that departs from or lands in Italy owes the state aerotaxi passenger tax: €10 per leg up to 100 km, €100 from 100 to 1,500 km and €200 over 1,500 km. The operator collects it. Domestic flights also carry VAT at the reduced 10% rate, while international flights are zero-rated. Airports add passenger, security and aircraft charges.
An Italian charter quote starts with the aircraft and crew for the flying time, plus any positioning. Three kinds of charge come on top: the aerotaxi passenger tax, VAT where it applies, and airport charges.
The aerotaxi tax is the one most travellers have not met before. It is owed by each passenger, not by the aircraft, and it applies whoever operates the flight, Italian or foreign. The rules began in 2012 in Decree-Law 201/2011 and now sit in the 2024 consolidated act on minor state taxes.
Every quote we send shows the tax, VAT and airport charges as separate lines. Our pricing and fees page explains how, and the cost calculator gives a first estimate.
Sources:Agenzia delle Entrate, ruling (Risposta) n. 393 of 25 July 2023 on the aerotaxi passenger tax (text as reproduced by Studio Cerbone)Normattiva: Legislative Decree 174 of 5 November 2024, consolidated act on minor state taxes (Title III, articles 38 to 40: aerotaxi passenger tax and private aircraft tax)Agenzia delle Entrate: article 16 of Decree-Law 201/2011 as amended, in force from 29 April 2012 (PDF)Fiscomania: VAT on domestic and international air tickets (10% domestic rate, 38% flat Italian share, consolidated VAT act from 2027)SEA Milan Airports: Linate and Malpensa airport charges, March 2026 (PDF)
The aerotaxi passenger tax
The imposta erariale sui voli dei passeggeri di aerotaxi is charged per passenger and per leg on flights with departure or arrival in Italy.
The tax is borne by the passenger and paid to the state by the carrier. The Agenzia delle Entrate defines aerotaxi flights as passenger flights flown under a charter contract for the whole capacity of the aircraft, which covers a private jet or helicopter charter. Helicopter flights are included.
The EBAA, the European business aviation association, describes how distance is measured: the great circle route plus 95 km, ignoring technical stops. In its 2018 note, EU and EEA operators paid monthly for the previous month's flights, and other operators paid before leaving Italy or by the day after arrival.
| Leg length | Tax per passenger | Example: four passengers |
|---|---|---|
| Up to 100 km | €10 | €40 |
| Over 100 km and up to 1,500 km | €100 | €400, for example Milan to Rome |
| Over 1,500 km | €200 | €800, for example Rome to Dubai |
Amounts as quoted in the Agenzia delle Entrate's 2023 ruling. The €10 band was added after 2012; the original text had only the €100 and €200 bands.
Sources:Agenzia delle Entrate, ruling (Risposta) n. 393 of 25 July 2023 on the aerotaxi passenger tax (text as reproduced by Studio Cerbone)Agenzia delle Entrate: article 16 of Decree-Law 201/2011 as amended, in force from 29 April 2012 (PDF)EBAA, February 2018: Italian aerotaxi passengers tax, explanatory note (PDF)Normattiva: Legislative Decree 174 of 5 November 2024, consolidated act on minor state taxes (Title III, articles 38 to 40: aerotaxi passenger tax and private aircraft tax)
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
When a private flight counts as aerotaxi
In 2023 a foreign aircraft management company asked whether the tax applied to flights it ran in Italy for the owner of a Bombardier jet and the owner's family. The company said the aircraft was certified only for private flights. The Agenzia found the tax was due: the manager flew the owner using the whole aircraft, under a contract that paid it for the flight services, pilots included.
Owners pay a separate annual tax on private aircraft, set per kilogram of maximum take-off weight, with helicopters paying 50% more. Aircraft owned or operated by licensed air carriers are exempt, so it does not appear on a charter quote.
Sources:Agenzia delle Entrate, ruling (Risposta) n. 393 of 25 July 2023 on the aerotaxi passenger tax (text as reproduced by Studio Cerbone)Agenzia delle Entrate: article 16 of Decree-Law 201/2011 as amended, in force from 29 April 2012 (PDF)Normattiva: Legislative Decree 174 of 5 November 2024, consolidated act on minor state taxes (Title III, articles 38 to 40: aerotaxi passenger tax and private aircraft tax)
VAT on a charter in Italy
Air passenger transport within Italy is taxed at the reduced VAT rate of 10%, under Table A, part III, no. 127-novies of the VAT decree (DPR 633/1972).
The Italian part of a flight to or from Italy is zero-rated (non imponibile) under article 9 of the VAT decree. In practice a flat 38% of the route is treated as the Italian share; the rest is outside the scope of Italian VAT.
The Agenzia delle Entrate ruled in 2012 that the aerotaxi tax is not part of the VAT base: the carrier only collects it for the state, so no VAT is charged on it.
From 1 January 2027 the VAT rules move into a new consolidated VAT act (Legislative Decree 10/2026), so the article numbers above will change.
Sources:Fiscomania: VAT on domestic and international air tickets (10% domestic rate, 38% flat Italian share, consolidated VAT act from 2027)Agenzia delle Entrate, Resolution 111/E of 27 December 2012: the aerotaxi tax is not part of the VAT base (PDF)
Airport charges: the Milan example
Each airport publishes its own charges. Linate and Malpensa show how they work; the rates below apply from 1 January 2026 per departing passenger.
Italy also has a municipal surcharge on boarding fees (addizionale comunale). The Ministry of Infrastructure and Transport describes it as owed by carriers per departing passenger and collected through the airport operator; €5 per passenger of it funds the state pension agency INPS. Where an airport bills it on your flight, it is passed on at cost as its own line.
Handling at the private terminal, positioning flights, crew overnights and catering also vary by airport and route. Compare Milan with Rome or Venice for typical routes.
| Charge | Linate (LIML) | Malpensa (LIMC) |
|---|---|---|
| Boarding fee, domestic and Schengen | €13.38 | €10.45 |
| Boarding fee, non-Schengen | €16.46 | €14.42 |
| Security, passengers and baggage | €4.05 | €3.21 |
| Passengers with reduced mobility (PRM) | €1.02 | €1.73 |
| General aviation landing, per tonne (first 25 t) | €18.94 | €15.06 |
| General aviation parking, per tonne per hour (2 to 24 h) | €0.44 | €0.28 |
SEA says passenger charges are also paid by passengers on private aircraft. Children under 2 are exempt and children aged 2 to 12 pay half. The first two hours of parking are free.
Sources:SEA Milan Airports: Linate and Malpensa airport charges, March 2026 (PDF)Ministry of Infrastructure and Transport, 24 June 2025: circular on the municipal surcharge on boarding fees (PDF)
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo private jet passengers pay a special tax in Italy?+
Yes. The aerotaxi passenger tax is €10 per passenger per leg up to 100 km, €100 from 100 to 1,500 km and €200 over 1,500 km, on flights departing from or arriving in Italy.
Who pays the aerotaxi tax, the passenger or the operator?+
The passenger owes it and the operator collects it and pays it to the state. It appears on your quote as a separate line.
Does the aerotaxi tax apply to helicopters?+
Yes. Helicopter charter flights are aerotaxi flights for this tax.
Is there VAT on a private jet charter in Italy?+
Domestic flights carry VAT at 10%. The Italian part of an international flight is zero-rated, so a flight from Italy to London or Dubai carries no Italian VAT. No VAT is charged on the aerotaxi tax itself.
What does a private jet in Italy cost before taxes?+
Light jets charter at about €4,130 to €6,490 per flight hour for the whole aircraft, and midsize jets at about €5,910 to €8,250, before taxes and airport charges.
Related pages
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.Agenzia delle Entrate, ruling (Risposta) n. 393 of 25 July 2023 on the aerotaxi passenger tax (text as reproduced by Studio Cerbone)
- 2.Normattiva: Legislative Decree 174 of 5 November 2024, consolidated act on minor state taxes (Title III, articles 38 to 40: aerotaxi passenger tax and private aircraft tax)
- 3.Agenzia delle Entrate: article 16 of Decree-Law 201/2011 as amended, in force from 29 April 2012 (PDF)
- 4.Fiscomania: VAT on domestic and international air tickets (10% domestic rate, 38% flat Italian share, consolidated VAT act from 2027)
- 5.SEA Milan Airports: Linate and Malpensa airport charges, March 2026 (PDF)
- 6.EBAA, February 2018: Italian aerotaxi passengers tax, explanatory note (PDF)
- 7.Agenzia delle Entrate, Resolution 111/E of 27 December 2012: the aerotaxi tax is not part of the VAT base (PDF)
- 8.Ministry of Infrastructure and Transport, 24 June 2025: circular on the municipal surcharge on boarding fees (PDF)
A quote with every tax on its own line.
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