California approx. 1% of the value p.a., same as for any property here. This is either of an invoiced value or, with older aircraft, an assessed value. We call it ‘sunshine tax’……
Edited to add: note that I write California and not USA. These taxes are state taxes and vary widely from State to State. AFAIK they are highest in CA and NY.
Peter wrote:
I have just heard that Canada is doing something similar. This time it is a one-off tax hit. An aircraft would be subject to a tax equal to the lesser of 20% of the value above $100k or 10% of the full value. I don’t know how the value is assessed.
I’m having a difficult time believing that Canada is going to e.g. take $10K from a 75 year old retired individual who bought a used Bonanza 30 years ago, as they would with a third world communist style property tax grab. If one reads this article it is instead proposed as an additional sales tax, rationalized as “fairness” and “supporting Canadians in the fight against COVID” (in other words the usual opportunistic nonsense)
172driver wrote:
California approx. 1% of the value p.a., same as for any property here. This is either of an invoiced value or, with older aircraft, an assessed value. We call it ‘sunshine tax’……
This can be useful in avoiding that one, especially when you consider this. The historic exemption applies equally to a 1985 C172 and a P-51 Mustang 
as long as neither are used for regular transportation. “Twelve days” by the way means 1 hr per day on 12 days per year. More useful of course to the owner of a $2M WWII fighter than a $15K 1967 C150, for which the tax is roughly $150 per year.
In Russia, all aircraft subject to state registration are considered real estate and taxed as such.
https://www.budget.gc.ca/2021/report-rapport/p4-en.html
Luxury Tax
Even as Canadians have sacrificed to keep our economy going through the pandemic, some of the wealthiest have done well. Those who can afford to buy luxury goods can afford to pay a bit more. To that end, the government is following through on its commitment to introduce a tax on select luxury goods.
Budget 2021 proposes to introduce a tax on the sales, for personal
use, of luxury cars and personal aircraft with a retail sales price
over $100,000, and boats, for personal use, over $250,000. The tax
would be calculated at the lesser of 20 per cent of the value above
the threshold ($100,000 for cars and personal aircraft, $250,000 for
boats) or 10 per cent of the full value of the luxury car, boat, or
personal aircraft. This measure would come into force on January 1,
2022.
It is estimated that this measure will increase federal revenues by $604 million over five years, starting in 2021-22.
It would actually be helpful if people posted any info on “entrapment” possibilities for visitors to that country. For example the Italian tax practically killed GA flights to Italy, under the original form which is mentioned here and also in this 2010 writeup (search for “tax”). I wonder if @boscomantico knows the latest on it. What if e.g. the aircraft goes AOG and ends up stuck in that country for some months?
Peter wrote:
What if e.g. the aircraft goes AOG and ends up stuck in that country for some months?
What’s the value of an aircraft that is AOG? Some 100kg of Aluminum and a few kg of copper wires… The tax should be well within the financial reach of the owner of such planes.
I don’t think it works on market value in that case – particularly not on the owner-nominated market value 
Hence e.g. the Greek tax works on engine HP. But the Greek tax cannot be used to hit visitors, and I believe it applies only to SX-reg.
It would actually be helpful if people posted any info on “entrapment” possibilities for visitors to that country. For example the Italian tax practically killed GA flights to Italy, under the original form which is mentioned here and also in this 2010 writeup (search for “tax”).
Has it? Forty-five days is a long trip. North Italy and Sardinia don’t seem to lack foreign reg visitors.
What if e.g. the aircraft goes AOG and ends up stuck in that country for some months?
The moment the aircraft is AOG you presumably contact a local maintenance organization to fix it – you are then under the maintenance exemption.
What’s the value of an aircraft that is AOG? Some 100kg of Aluminum and a few kg of copper wires…
Italian tax is weight based – 1.25 Eur /kg for the most common 1000 – 2000 kg category, but once AOG you are in maintenance so not applicable…
you are then under the maintenance exemption.
What are the details of that exemption?
