Imposta di soggiorno: up to €5 per night, capped at 10 nights
The comune of Portofino levies a per-person, per-night tourist tax, set at up to 5 euro per night for the top accommodation category under the tariff approved by Municipal Council Resolution n. 32 of 27 December 2024, collected by the host and remitted to the comune, applied for a maximum of 10 consecutive nights, with a 50 percent reduction for groups of at least 15. For a party of twelve over a seven-night stay it is a small line, itemized on a compliant contract. Confirm the current rate and the age exemption with the manager.
IVA: 0% on a private let, 10% on a managed let with services (22% on fees)
This is the line that moves the most money. A villa let directly by its owner under Italy’s locazione breve regime carries no IVA, and the owner pays a flat cedolare secca of 21 percent on the first property let (26 percent on additional ones) rather than charging the guest. A villa let professionally with hotel-like services adds 10 percent IVA on the accommodation, and the agency or concierge fee carries 22 percent IVA. On a $160,000 managed headline, a 10 percent IVA line is $16,000. Ask in writing which regime applies before comparing two villas.
Service and concierge: 5 to 12 percent where it applies
A managed villa usually folds the concierge into the headline or adds a management fee of 5 to 12 percent plus 22 percent IVA. In Portofino the concierge earns its keep on the car permits, the harbour tables in August, the boat days, and the yacht-tender logistics into the closed borgo. Verify whether the concierge, the pre-stock, and the airport coordination are bundled or billed separately.
Staff: housekeeping and a daytime cook are common, the rest a la carte
The trophy headland and waterfront estates usually include housekeeping, a daytime cook or breakfast, and a gardener in the headline, with an evening chef, a butler, and a boat captain on request. Santa Margherita and smaller villas include housekeeping and sometimes a cook. The car restrictions mean a driver or a boat is often part of the logistics. Verify the bench and the hours in writing, because two villas at the same headline can differ sharply on team.
Evening chef: €400 to €900 per service plus food at cost
Where the villa does not include an evening chef, an independent one runs €400 to €900 per service plus food at cost for ten, reflecting the Ligurian Riviera’s prices. The strongest benches are alumni of the Genoa and Riviera Michelin rooms. Food cost lands at €80 to €180 per person depending on protein (Ligurian fish, the sweet prawns of Santa Margherita, the pesto and focaccia traditions) and the wine. The August lead time runs six to ten weeks.
Restaurant nights: €100 to €350 per head
The Portofino harbour rooms run €150 to €350 per head before wine, among the dearest in Italy for the address as much as the food. The Santa Margherita and Camogli rooms run €90 to €180 for serious Ligurian cooking at a calmer price. A long lunch at the Paraggi beach club runs €120 to €250. Book the harbour tables six to ten weeks ahead in August.
Boat day: €1,200 to €6,000 per day
The canonical Portofino outing is the sea, and the harbour is best reached and best enjoyed by boat. A day on a classic Ligurian gozzo or a motor cruiser with a skipper runs €1,200 to €3,500 plus fuel and a tip, taking in San Fruttuoso abbey, the Cinque Terre, and the swimming coves of the promontory. A larger crewed yacht runs €4,000 to €6,000. Many groups run one or two boat days, and the headland villas often have tender access.
Transfers: €180 to €350 by road, €2,000 to €4,500 by helicopter
Genoa Cristoforo Colombo (GOA) sits about 38 km from Portofino, 45 minutes to over an hour by road in summer. A private V-Class runs €180 to €350 each way. The borgo is closed to non-resident cars in season, so the final approach is often a transfer to Santa Margherita and a boat or a permitted car. Milan’s airports are a longer two-and-a-half-hour option, and a helicopter to a Riviera pad runs €2,000 to €4,500. The signature arrival is by sea, straight into the harbour.
Gratuities: €150 to €400 per staff member per week
Portofino villa staff are paid through the owner or manager. A cash gratuity on departure of €150 to €400 per staff member per week is the practice, more for a house manager who handles the car permits and the harbour logistics. The chef and the boat crew are tipped separately at 10 to 15 percent.