Dutch Aviation Tax
On 15 December 2020, the Dutch Senate adopted the Air Passenger Tax Act which entered into force on 1 January 2021 introducing a new aviation levy (Vliegbelasting) on passengers departing from a Dutch airport on board commercial or non-commercial flights.
What is Dutch Aviation Tax?
Dutch Aviation Tax is levied on passengers departing from a Dutch airport on-board aircraft with a maximum take-off weight (MTOW) of more than 8.616 tonnes (18,995 lbs). The current tax rate is 7.85 € per chargeable passenger regardless of the passenger’s final destination.
Who is liable for Dutch Aviation Tax?
Dutch Aviation Tax applies to aircraft operators performing commercial or non-commercial flights from a Dutch airport. Exempt are aircraft with a MTOW of less than 8.616 tonnes (18,995 lbs).
Several passenger exemptions apply. Among them the exemption of children under the age of two, flight crew on active duty, inactive flight crew being positioned to another airport, as well as transit and connecting passengers.
The Air Passenger Tax Act even includes provisions for taxing cargo flights based on the aircraft's MTOW and certified noise performance. However, parliamentarians have decided to not implement the tax on cargo flights for the time being.
Obligations under the Dutch Aviation Tax scheme
You are subject to Dutch Aviation Tax if you carry passengers from a Dutch airport. Your tax obligations include:
- Reporting the number of passengers to your local handling agent the same way you already communicate passenger numbers for passenger service charges;
- Paying Dutch Aviation Tax through your local handling agent (General Aviation) or upon receipt of a weekly invoice directly to the airport operator (Airlines);
- Keeping records in accordance with Article 78 of the Air Passenger Tax Act.
The airport operator collects Dutch Aviation Tax from the handling agent (in case of General Aviation) or from the airline directly and forwards the tax money (for the first time by 31 October 2021) to the competent authority. The registration for tax or appointment of a representative are not required.