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 an 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 4 tonnes (8,818 lbs).

Transfer passengers, flight crew, and children under the age of 2 are exempt from the tax.

What are the applicable tax rates?

The current Dutch Aviation Tax rate is €30.25 per chargeable passenger, regardless of the passenger's final destination.

From 1 January 2027, the tax will change from a single fixed rate to three distance-based rates. The applicable rate will depend on the flight distance from Amsterdam. Short flights include destinations within the European Union and flights up to 2,000 km, medium-haul flights cover distances between 2,000 km and 5,500 km, and long-haul flights apply to destinations more than 5,500 km away.

For the complete list of rates, see the Aviation Tax Compass.

Who is liable for the tax?

Dutch Aviation Tax is payable by the aircraft operator for commercial and non-commercial flights departing from a Dutch airport. Although the Air Passenger Tax Act also contains provisions for taxing cargo flights based on the aircraft's MTOW and certified noise performance, these provisions have not been implemented.

What are the obligations under the tax?

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 (for General Aviation) or directly from the airline and forwards the tax to the competent authority. Registration for the tax and the appointment of a representative are not required.

Last updated: 3 August 2026