French Civil Aviation Tax
French Civil Aviation Tax (taxe de l'aviation civile, also referred to as TAC) applies to all commercial flights departing from an airport situated on French territory (Metropolitan France, French overseas departments and collectivities).
What is TAC?
TAC is levied on all commercial flights departing from an airport situated on French territory (Metropolitan France, French overseas departments and collectivities). The tax is per passenger and its rate depends on the passenger's final destination. The tax for flights to destinations in the European Economic Area (EEA)* and Switzerland is currently at € 4.58, and to all other destinations € 8.24. Tax rates are reviewed every year to account for a change in the consumer price index.
Did you know?
TAC is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering TAC is the French Civil Aviation Authority DGAC.
Who is liable for Civil Aviation Tax?
Regulated are commercial aircraft operators performing scheduled or unscheduled flights. TAC is not relevant for 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. It must be noted, there exists no de-minimis threshold for aircraft below a certain weight.
Obligations under the TAC?
Tax liability arises with the operation of a qualifying flight. Regulated aircraft operators must:
- declare and pay TAC by the last day of the month following the end of the accounting period. The return cycle is quarterly if the annual tax liability is below € 12,000.00. Otherwise, you have to declare and pay TAC 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
* The EEA comprises all 28 EU Member States, as well as Iceland, Liechtenstein and Norway. List of EU Member States: Austria, Belgium, Bulgaria, Cyprus, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, United Kingdom