French Noise Tax
The French Tax on Air Transport Noise Pollution (taxe sur les nuisances sonores aériennes, also referred to as TNSA or French Noise Tax) is levied on commercial and non-commercial aircraft taking off from any of the 10 most busiest French airports.
What is French Noise Tax?
French Noise Tax is charged on commercial and non-commercial aircraft operators taking off from any of the 10 most busiest French airports (Paris-Orly, Toulouse-Blagnac, Paris-Charles-de-Gaulle, Paris-le Bourget, Nantes-Atlantique, Beauvais-Tillé, Bordeaux-Mérignac, Marseille-Provence, Nice-Côte-d’Azur and Lille-Lesquin). The amount of tax due per departure depends on the tax rate applicable at the departure airport (reaching from € 0.50 to € 40.00), the aircraft's maximum take-off weight (MTOW), its certified noise performance (as specified in the aircraft's noise certificate) and time of departure.
Did you know?
TNSA is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering TNSA is the French Civil Aviation Authority DGAC.
Who is liable for French Noise Tax?
Both commercial and non-commercial aircraft operators, or if unknown, the aircraft owner itself are liable to pay TNSA for qualifying flights. Exempt are aircraft with an authorized weight of less than 2 metric tonnes, as well as, state-owned aircraft or aircraft used for civilian rescue or fire fighting flights.
Obligations under the French Noise Tax?
Tax liability arises when an aircraft takes off from any of the 10 airports listed above. Aircraft operators must then:
- declare and pay TNSA by the last day of the second month following the end of the accounting period. The return cycle is quarterly if the total amount due for the first month of the quarter is less than € 1,000.00. Otherwise, you have to declare and pay TNSA on a monthly basis.
- submit a nil declaration if during the accounting period no chargeable flight takes place
- keep records until the last day of the third year following the year in which the tax becomes due