Overseas Surcharge

Since 1 January 2022, the tax on public air transport from Guadeloupe, French Guiana, Martinique, Mayotte, or Réunion has been incorporated as the Overseas Surcharge within the taxes on air passenger transport. From 1 January 2026, management of this surcharge has been transferred from the Directorate-General of Public Finances (DGFiP) to the Directorate General of Civil Aviation (DGAC). Seventy percent of the proceeds from this is paid to the regional authority of the territory concerned, and thirty percent to coastal municipalities designated as classified tourist resorts.

What is the Overseas Surcharge?

The overseas surcharge is charged on passengers departing from Guadeloupe, French Guiana, Martinique, Mayotte, or Réunion on commercial flights, including charter, taxi, or business flights. It applies to the actual boarding of passengers, 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 for aerial work purposes, and flights operated for leisure or private purposes.

What are the applicable surcharge rates?

The surcharge rates are set by the regional authority where boarding occurs, capped at €4.57 per passenger, and may vary depending on flight distance.

Who is liable for the surcharge?

The surcharge is payable by the aircraft operator with passengers embarking from French Overseas Territories 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