CDG Express Surcharge

Set to come into force on 1 April 2026, the CDG Express surcharge will apply to flights at Paris-Charles de Gaulle Airport and will be managed by the Directorate-General for Civil Aviation (DGAC).

What is the CDG Express Surcharge?

The CGD Express surcharge is charged on passengers on commercial flights, including charter, taxi, or business flights, departing from or arriving at Paris-Charles de Gaulle Airport.

Certain flights are exempt, including connecting flights. Connecting flights are those where passengers or goods are disembarked from one aircraft and boarded onto another at the same aerodrome, provided that:

• The transfer occurs during air transport;
• The initial and final aerodromes are distinct and not part of the same airport system (Paris-Le Bourget, Paris-Orly, Paris-Charles de Gaulle); and
• The scheduled time between landing and takeoff does not exceed 24 hours.

What are the applicable surcharge rates?

The surcharge rate is set by joint order of the ministers responsible for the budget and civil aviation, capped at €1.40 per passenger. From 1 April 2026, the surcharge will be €0.

Who is liable for the surcharge?

The surcharge is payable by the aircraft operator with passengers embarking or disembarking at Paris-Charles de Gaulle Airport on commercial flights, regardless of nationality or legal status.

What are the obligations under the surcharge?

Liable aircraft operators must:

• Appoint a representative (such as FCC Aviation) if based outside the EU and where no mutual assistance agreement for tax recovery exists with France.
• Create a taxpayer account on the French aeronautical tax website.
• Declare and pay the surcharge by the 25th day of the month following the end of the accounting period (or by the 24th for December). The return cycle may be quarterly if the combined tax liability for all the French air passenger transport taxes in the previous calendar year was below €36,000.00; otherwise, it is monthly.
• Submit a nil declaration if no chargeable passengers were carried during the accounting period.
• Keep records until the last day of the third year following the year in which the surcharge becomes due.

Last updated: 27 February 2026