Austrian Air Transport Levy
Austrian Air Transport Levy (ATL) applies to passengers departing from one of the six major Austrian airports. Both commercial and non-commercial business aircraft operators are subject to this tax.
What is ATL?
Austrian Air Transport Levy (ATL) is a departure tax charged on the carriage, from one of the six major Austrian airports (Vienna, Salzburg, Linz, Innsbruck, Klagenfurt, Graz), of passengers on board aircraft with an authorized weight of more than 2,000 Kg (4,400 lbs). The amount due per passenger depends on the geographical distance of the destination country/territory from Austria. Three destination bands define what is considered a short-haul, medium-haul and long-haul flight. A passenger is charged 3.50 € for short-haul flights (within Europe, to Russia or most North African countries), 7.50 € for medium-haul flights (destinations in the Middle East, other African countries, India or the United Arab Emirates) and 17.50 € for long-haul flights (to destinations such as the United States, Canada, Brazil or China).
Starting from 1 September 2020, passengers will be taxed flat at 12 € per passenger, with the exception of passengers traveling on very short flights, where the tax rate is 30 € per chargeable passenger. Very short flights are flights where the great circle distance (GCD) between the airport of departure and arrival is less than 350 km.
If you carry out domestic flights in Austria and are liable to pay VAT for the transport of passengers, the effective tax rate will be slightly lower because VAT can be deducted from air transport levy.
Under this scenario, the tax rates per passenger are:
- 26.55 € (GCD < 350km)
- 10.62 € (GCD > 350km)
Did you know?
ATL is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering ATL is the Austrian tax office (Finanzamt für Gebühren, Verkehrsteuern und Glücksspiel)
Who is liable to pay ATL?
ATL is levied on aircraft with an authorized weight of 2,000 Kg (4,400 lbs) or greater. The regulation contains a number of passenger and flight exemptions. Paragraph 3 of the Air Transport Levy Act exempts children below the age of two, crew members and maintenance personnel. Also exempt are training flights and departures following tech stops and unscheduled landings.
Obligations under the ATL?
Tax liability arises at the end of the month in which an aircraft operator performs a qualifying flight and carries non-exempted passengers. The aircraft owner must:
- appoint a fiscal representative (such as FCC Aviation) if it has no business or other fixed establishment in Austria*
- notify the Austrian tax office about the appointment of a fiscal representative
- register for ATL before the first chargeable flight takes place
- pay ATL and submit a monthly tax return to the Austrian tax office by the 15th day of the second month following the end of the month in which the tax occurs
- report number of non-exempt and exempt passengers to the airport operator by the 15th day following the end of the month in which the tax occurs
- submit an annual tax return by 31th March for the previous calender year
- notify changes of registration details
- keep records for a minimum of seven years
* The appointment of a fiscal representative is optional for aircraft operators based in a member state of the European Union.