IRESA, or Imposta Regionale sulle Emissioni Sonore degli Aeromobili Civili, is an Italian noise tax levied on aircraft departing from and arriving at airports in certain Italian regions.
It came into force on 1 January 2001 as a national tax before being converted into a regional tax on 1 January 2013. This means that starting from this date, every Italian region can decide for itself whether to implement IRESA.
The first two regions that started charging IRESA are the Campania region (airport LIRN/NAP since 22 May 2013) and Lazio region (airports LIRF/FCO and LIRA/CIA since 1 May 2013). Since 1 January 2020, IRESA is also levied in the Emilia-Romagna region (airport LIPE/BLQ).
What is IRESA?
IRESA is an Italian regional noise tax levied on commercial and non-commercial flights taking off from or landing at airports situated in certain Italian regions. The amount of tax depends on the tax rate applicable at the airport (but never more than 0.50 € per ton MTOW), the aircraft ICAO noise certification standard, maximum take-off weight (MTOW) and time of take-off and landing.
Who is liable for IRESA?
Both commercial and non-commercial aircraft operators are subject to IRESA. Exempt are aircraft with a MTOW of less than 4.5 metric tonnes, as well as, state-owned aircraft or aircraft used for aerial work, search and rescue, agriculture or firefighting, to only name the most relevant exemptions.
Obligations under IRESA?
For the calculation of IRESA, aircraft operators carrying out qualifying flights must communicate the aircraft MTOW and ICAO noise certification standard to the airport operator. Otherwise, the latter may use the highest rate.
The airport operator is responsible for collecting IRESA and forwarding your payment to the competent regional tax office. You should receive an invoice directly from the airport operator or local handling agent. Depending on the airport, the invoice will cover a period of one or three months. Usually, payment is due by the end of the month following the reporting period.