IVA: 10% (short-term rental rate)
The Italian short-term rental IVA is 10% on properties operated by registered managers. Le Collectionist, The Thinking Traveller, Plum Guide, and Onefinestay invoices include or itemise the line. The legal fattura must show the breakdown. Properties that cannot produce one are operating outside the system. On a €45,000 weekly headline, IVA is €4,500.
Arzachena tourist tax: €3 to €5 per person per night
The Comune di Arzachena imposta di soggiorno applies to most Costa Smeralda villas. The line runs €3 to €5 per person per night at the luxury-villa tier for the first ten nights, then drops to €2 to €3. Children under 14 are exempt. For a family of eight (six adults, two children) on a seven-night stay, the line is €126 to €210.
Beach-club lunches: €1,800 to €4,200 per week
The Costa Smeralda beach-club ecosystem (Phi Beach, Nikki Beach, Pevero Beach Club, Liscia Ruja Beach Club, Cala di Volpe Beach) is the operational cost of the place. A lunch at Phi Beach for four runs €420 to €780 including wine and a beach-bed minimum. A lunch at Nikki Beach for four runs €520 to €920. A typical Costa Smeralda week budgets €1,800 to €4,200 across three or four visits. The beach-bed reservation is non-negotiable at peak; book the manager four to six weeks ahead.
Staff: usually included for housekeeper, gardener, security
The standard Costa Smeralda luxury villa includes a daily housekeeper, gardener, pool maintenance, and 12-hour security in the headline rate. The Pevero and Porto Cervo trophy properties typically include a butler. Cook is rarely included on this coast. Verify the inclusions before comparing two listings.
Evening chef: €520 to €920 per service plus food at cost
An evening chef in Porto Cervo, Pevero, and Romazzino runs €520 to €920 per service plus food at cost for ten. The Maddalena-side band runs €420 to €680. Food cost lands at €65 to €160 per person depending on protein (Sardinian lobster, dentice, sea-urchin), wine, and pasta laboriousness. The strongest chef benches sit in Porto Cervo (Cala di Volpe and Romazzino restaurant alumni). The August lead time runs eight to fourteen weeks.
Boat charter (Maddalena archipelago, Tavolara): €2,400 to €7,200 per day
A 14-metre Itama or Riva charter from Porto Cervo for a Maddalena day runs €2,800 to €4,200 plus fuel (€480 to €780) and 10% captain tip. A 21-metre Sanlorenzo or Wally with two crew runs €5,800 to €9,500 per day plus fuel and tip. The canonical day is Maddalena (Caprera, Spargi, Budelli pink beach) plus a Tavolara approach lunch. The August lead time runs ten to sixteen weeks.
Pevero Country Club green fees: €220 to €380 per round
The Pevero Country Club requires a member introduction for non-member rounds. Green fees for non-members run €220 to €380 per round depending on the day and the season. A typical Costa Smeralda week with two rounds for two players lands at €880 to €1,520 in green fees plus caddie (optional, €80 to €120 per round). The Pevero villas typically include the member introduction.
Pre-stock and provisioning: €420 to €980
Arrival provisioning (oils, vinegars, bread, cheese, wine, coffee, breakfast supplies for two days, Sardinian pantry staples) runs €420 to €980 depending on group size and the inclusion of regional wine. The Porto Cervo Conad and the Olbia Coop handle the pantry runs.
Gratuities: €80 to €160 per staff member per week
Italian villa staff are paid through the operator under Italian labour law. A cash gratuity on departure is the customary practice at the Costa Smeralda tier, slightly above the Italian norm. For a five-staff villa on a seven-night stay, plan for €400 to €800 in cash gratuities. The villa manager distributes.
Ground transport: €420 to €680 per car per day
A Mercedes V-Class with driver runs €520 to €680 per day on the Costa Smeralda. Self-drive SUV from Olbia OLB runs €180 to €380 per day; self-drive is workable across most of the coast outside the peak August harbour traffic. The recommended pattern is a self-drive SUV for the week, plus a V-Class with driver for OLB transfers and the harbour evenings.
Olbia OLB transfers: €180 to €380 each way
V-Class from Olbia OLB to Porto Cervo runs €220 to €340 each way; to Pevero €240 to €380; to Porto Rotondo €180 to €260; to Romazzino-side €260 to €380. The OLB to Costa Smeralda transit is 35 to 60 minutes outside peak August Saturday turnover (when it doubles). Helicopter from OLB to a private helipad runs €1,800 to €2,800 each way for a six-seater AW109; only justifiable for trophy weeks or Saturday-afternoon arrivals in August.