French Airport Tax
French Airport Tax (taxe d’aéroport, also referred to as TA) is charged on the carriage of passengers, from an aerodrome situated on French territory (Metropolitan France, French overseas departments and collectivities), on board commercially operated flights.
What is French Airport Tax?
TA applies to passengers departing on board commercial aircraft from an aerodrome situated on French territory (Metropolitan France, French overseas departments and collectivities). Airports with traffic below a yearly average of 5000 units (1 unit equals 1 passenger or 100 kg of freight) are outside of the scope of the scheme. All other airports are grouped into three classes depending on traffic volume. Class 1 comprises the big three Parisian airports (LFPB, LFPG or LFPO). The per passenger rate for class 1 airports amounts to € 10.80. Class 2 airports (such as Lyon, Marseilles, Nice or Toulouse) charge between € 5.70 and € 7.95 per passenger. The rate for most of the class 3 airports is € 14.00 per passenger. Regardless which class an airport is assigned to, an additional charge of € 1.25 per passenger is added to the above listed rates.
Did you know?
TA is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering TA is the French Civil Aviation Authority DGAC.
Who is liable for Airport Tax?
Subject to TA are commercial operators embarking passengers on French soil. There exists no de-minimis threshold for aircraft below a certain weight. With regard to exemptions, TA follows the same rules as the French Civil Aviation Tax (TAC). It does not apply to non-commercial operators as these are exempt. Several other flight and passenger exemptions apply, most notably, the exemption of flights following a tech stop or a forced landing due to bad weather or mechanical failure. Flight crew and children below the age of two are also exempt.
Obligations under the Airport Tax?
Tax liability arises when boarding the aircraft. Regulated aircraft operators must:
- declare and pay TA by the last day of the month following the end of the accounting period. The return cycle is quarterly if the annual TA liability is below € 12,000.00. Otherwise, you have to declare and pay TA on a monthly basis.
- submit a nil declaration if during the accounting period no chargeable passengers were carried
- keep records until the last day of the third year following the year in which the tax becomes due