You can pay directly on-line, download the necessary documents, the Law and the Regional Government’s Resolution.

The tax is applicable as follows:
Landings in Sardinian airports and marine ports, in the period between June 1st and September 30th
- of civilian aircraft registered for private use
- of pleasure craft in all ports, landing stages and mooring points in Sardinia

Persons subject to payment of tax include:
proprietors or users (individuals or companies) of aircraft and pleasure sailing craft with fiscal domicile outside the region of Sardinia;


Amount due for aircraft landings (payable or each landing):
A) 150 euros for aircraft with maximum capacity of 4 persons;
B) 400 euros for aircraft with carrying capacity of between 5 and 12 persons;
C) 1,000 euros for aircraft with carrying capacity of over 12 persons

Amount due for landings of pleasure sailing craft (payable annually):A) 1,000 euros for vessels of between 14 and 15.99 metres in length;
B) 2,000 euros for vessels of between 16 and 19.99 metres in length;
C) 3,000 euros for vessels of between 20 and 23.99 metres in length;
D) 5,000 euros for vessels of between 24 and 29.99 metres in length;
E) 10,000 euros for vessels of between 30 and 60 metres in length;
F) 15,000 euros for ships more than 60 metres in length
For sailing boats with auxiliary engines the above rates will be reduced by 50 per cent.

Terms of payment:
payment must be effected within 24 hours of landing

No tax is due for landings made by:
A) Pleasure craft in possession of an annual contract permitting use of Sardinian Port services;
B) Pleasure craft and vessels participating in regattas and sports events organised by associations and federations recognised at national or international level.
C) Cruise ships

Application of Sanctions:
- if payment is not made, or is insufficient or late, a penalty of 100% of the sum due will be applied

Means of payment:

1) On-line (with Visa, Mastercard and American Express) using the POS on line payment service accessible through the Regional Government’s website. A commission fee of 2% of the amount due will be charged to you.
- aircraft;
- pleasure sailing craft;

2) Through the post office current account, either on-line, by bank transfer or paying-in form.
Instructions for the payment;


Consult the relevant documents:
Regional Law no.4 issued May 11th;
Resolution no. 23/26 issued May 30th 2006;
Resolution no. 35/26 issued August 8th 2006;
Resolution no. 48/15 issued November 21th 2006;