About Tax Luxury
Tax Luxury is an independent, educational reference on how luxury assets — yachts, aircraft, art, collectibles and high-value real estate — are taxed.
What this site is
The reference is organized in parts: asset classes, jurisdictions, ownership structures, tax regimes, compliance, cases and practical guides. Entries cite statutes, regulations, official guidance and court decisions, listed under “Primary Sources” on each page and collected on the primary sources page.
How entries are kept current
Every entry shows the month it was last reviewed. Rates and thresholds are stated for a specific year with their official source, because they change often. Substantive revisions are recorded in the changelog; the approach is described under methodology.
What this site is not
Tax Luxury is not a law firm, accounting firm or adviser, does not sell products, and is not affiliated with any government, tax authority, registry, freeport or financial institution mentioned. Nothing on the site is legal, tax or investment advice. Tax outcomes depend on facts and change with legislation; consult a qualified professional licensed in the relevant jurisdiction before acting.
Errors
If you find an error or an out-of-date figure, the primary source cited on the page is authoritative. Corrections made are recorded in the changelog.
Updated October 2026