Corsica Surcharge

Since 1 January 2022, the tax on public air transport to and from Corsica has been included as a surcharge within the tax on air passenger transport. From 1 January 2026, the responsibility for managing this surcharge has been transferred from the Directorate-General of Public Finances (DGFiP) to the Directorate General of Civil Aviation (DGAC). Revenue collected from the surcharge is paid to the Corsican regional authority (CdC).

What is the Corsica Surcharge?

The Corsica surcharge is a tax charged on passengers on commercial flights, including charter, taxi, or business flights, departing from or arriving in Corsica. It applies to the actual embarkation or disembarkation of passengers on Corsican territory, regardless of the date the ticket was sold or paid for.

Certain flights are exempt, including emergency medical evacuations, local flights that do not travel between different aerodromes, flights conducted for aerial work purposes, and flights operated for tourism or private purposes.

What are the applicable surcharge rates?

The surcharge rate is set by the CdC and may vary depending on the flight distance, but it is capped at €4.57 per passenger. Currently, the surcharge is €4.57 for each passenger embarking or disembarking in Corsica.

Who is liable for the surcharge?

The surcharge is payable by the aircraft operator with passengers embarking or disembarking in Corsica on commercial flights, regardless of nationality or legal status. For flights operated under franchise, charter, code-share, capacity booking, joint service, or leasing arrangements, the aircraft operator actually operating the flight is responsible for declaring and paying the surcharge.

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