Landing tax on Elba Island 2026: what it is, who pays it and what property owners need to know

2 min read | Last updated: March 2026 | By Elba Property Consultant

Landing tax vs tourist accommodation tax: a key difference

Property owners on Elba Island often mistakenly believe they must collect a "tourist tax" (tassa di soggiorno) from guests, as is common in many Italian cities. This is incorrect. Elba Island — like all Italian islands not connected to the mainland by bridge or tunnel — is subject to the landing tax (imposta di sbarco), not the tourist accommodation tax. The two taxes are legally distinct, cannot coexist in the same territory, and work completely differently.

What the landing tax is

Introduced by Article 4, paragraph 3-bis of Legislative Decree 23/2011, the landing tax applies to passengers arriving on an island by any maritime or air transport. It is collected directly by the ferry company (Moby Lines, Corsica Ferries, Toremar/Lamar) when the passenger buys their ticket. The maximum rate is €2.50 per person per landing. Property owners have no role in collection. You do not collect money from guests, make payments to municipalities, or keep specific records for this tax. Exemptions: island residents, daily commuters, children under 10, documented medical necessity, emergency services. As good practice, inform guests in your listing that the landing tax is included in their ferry ticket, and that there is no additional tourist tax to pay at the property. ELBA Property Consultant handles all tax compliance for managed properties. Contact: +39 340 278 8830.

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FAQ

All'Isola d'Elba c'è la tassa di soggiorno?

No. All'Isola d'Elba non si applica la tassa di soggiorno. Si applica invece l'imposta di sbarco, prevista dal D.Lgs. 23/2011 per le isole non collegate alla terraferma. I due tributi non possono coesistere sullo stesso territorio.

Chi paga l'imposta di sbarco all'Elba?

La paga il passeggero (turista o residente non esente) al momento dell'acquisto del biglietto del traghetto. È già inclusa nel prezzo del biglietto o indicata come voce separata dalla compagnia di navigazione.

Devo riscuotere la tassa di sbarco dai miei ospiti?

No. Il proprietario o gestore dell'immobile non ha alcuna obbligazione di riscossione. L'imposta di sbarco viene raccolta direttamente dalla compagnia di navigazione (Moby, Corsica Ferries, Toremar). Voi non dovete fare nulla al riguardo.

Qual è l'importo dell'imposta di sbarco all'Elba nel 2026?

Il massimo previsto dalla legge è €2,50 per persona per ogni sbarco sull'isola. I comuni elbani applicano generalmente il massimo consentito. Il turista paga una volta all'arrivo sull'isola (non al ritorno).

I bambini pagano l'imposta di sbarco?

No. I bambini sotto i 10 anni sono esenti. Anche i residenti nei comuni elbani, i lavoratori pendolari e chi si sposta per necessità mediche documentate sono esenti.

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