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ITALIAN AEROTAXI TAX

ALL YOU NEED TO KNOW ABOUT ITALIAN AERO TAXI PASSENGERS TAXATION

italian aerotaxi tax how it works?

1. What is the Italian aerotaxi passengers Tax?

Italy established a state tax on flights by air cab passengers; the tax is also applied to cab flights made by helicopter.


The tax is due by the passenger and paid by the carrier.


The aerotaxi tax, due for each passenger and upon the carrying out of each route, is fixed at an amount equal to:

  • € 10,00 in the event of a journey not exceeding 100 kilometers;

  • € 100,00 in the event of a journey exceeding 100 kilometers and not exceeding 1,500 kilometers;

  • € 200,00 in the event of a journey exceeding 1,500 kilometers.

The length of the route is equal (regardless of any technical stop-over) to the orthodromic distance between the arrival point and the starting point increased by 95 Km.

2. Who is liable to pay the aerotaxi tax?

The aerotaxi tax is payable by the passenger who must correspond it to the carrier in relation to each flight with departure and / or arrival on the italian territory.


The aero taxi tax, therefore, is due by the passenger but it must be paid to the State of Italy by the carrier who must take care of making the payment in relation to each route.

3. When the Italian aerotaxi passengers tax has to be payed?

For journeys made by aircraft registered in the national aeronautical register kept by ENAC, or in the registers of EU countries or belonging to the EEA, the carrier should pay the aerotaxi tax by the end of the month following that in which the service is carried out.

For journeys made by aircraft not registered in the national aeronautical register kept by ENAC and neither in the registers of EU countries or belonging to the EEA, the carrier should pay the aero taxi tax, for each route, before departure or within the day following arrival in the national territory.

italian aero taxi tax all you need to know.

4. How the Italian aero taxi tax has to be payed?

The aerotaxi tax is payed by the carrier using the form “F24 payments with identifying elements” tax code 3379.

Is allowed also, for non Italian operators, the extinction of the aero taxi tax by performing a bank transfer in Euro to the italian “Ragioneria Generale dello Stato” on the following IBAN IT48 A010 0003 2453 4800 8122 400, BIC code BITAITRRENT, stating in the causal for paying:

  • the identity of the carrier;

  • number of passangers;

  • the type of the route (“A” if the distance is less than 1500 km and “B” for longer distance);

  • code 3379;

  • and the date of execution of the aerotaxi service.

5. What does it happen if the operator doesn’t pay the aero taxi tax?

If the operator does not pay the Italian aerotaxi passengers tax when it becomes due the operator is served with a “processo verbale di constatazione” (notice of assessment).