1. Italian Luxury Tax (“Aero-Taxi Tax”)

Scope: Applies to any business jet that takes off, lands, or makes a stop in Italy.

Calculation: Tax per passenger based on flight distance:

• Less than 100 km → €10

• Between 100 and 1,500 km → €100

• Over 1,500 km → €200

Exemptions:

• Private, non-commercial flights

• Government, military, medical, ambulance, training, or test flights

• It is also worth noting that no tax liability arises for the flight preceding and following a tech stop on Italian soil.

• Simple overflights without landing → no tax due

2. UK Air Passenger Duty (APD) – Private Flights

Purpose & Background: A national tax introduced in 1994, extended to private jets in 2013. Rates are based on distance and aircraft weight.

Thresholds:

• Jets over 5.7 tonnes (MTOW)

• “Higher rate” applies to jets over 20 tonnes with fewer than 19 passengers

Rates as of April 1, 2025:

Upcoming changes:

• A 50% increase planned in April 2026 for large private jets

• Proposal to extend the “higher rate” to all jets over 5.7 tonnes

3. French Solidarity Tax (TSBA) – France

Application: Applies to commercially operated jets (including charter) departing from France since March 2025.

Per Passenger Rates:

Exemptions:

• Children under 2 years old, crew, technical stops

• Non-commercial flights (private use without remuneration)

Summary

• Italy: Variable tax (€10–200 per passenger) if landing or takeoff occurs

• UK: APD ranges from £84 to £673 per passenger, with increases expected

• France: Heavy tax (€420–2,100 per passenger) depending on jet type and distance

How Linkinjet Manages These Taxes

• Transparency: All applicable taxes are included in our quotes

• Optimization: Route and stop planning to reduce tax exposure

• Support: Every flight is analyzed to ensure compliance with local rules