Singapore Sustainable Aviation Fuel Levy

Singapore introduced the Sustainable Aviation Fuel (SAF) Levy to fund the procurement of sustainable aviation fuel (SAF) and support the reduction of aviation emissions. The levy is established under the Civil Aviation Authority of Singapore Act 2009 and the Civil Aviation Authority of Singapore (Sustainable Aviation Fuel Levy) Order 2026.

The legislation took effect on 1 October 2026. The levy applies to qualifying passenger and general and business aviation flights departing Singapore from 1 January 2027, for tickets or services sold from 1 October 2026. The cargo levy will apply to services sold from 1 October 2027 for flights departing Singapore from 1 January 2028.

What is the Singapore SAF Levy?

The Singapore SAF Levy is a mandatory charge on qualifying flights departing from Changi Airport or Seletar Airport to an immediate destination outside Singapore. It applies to both commercial and non-commercial flights.

The levy is divided into two categories:

• Type 1 - SAF Levy for Passengers: Applies to scheduled commercial flights and non-scheduled commercial flights operated using an aeroplane with more than 70 approved passenger seats. The levy is calculated per chargeable passenger.
• Type 2 - SAF Levy for General and Business Aviation Flights: Applies to non-scheduled commercial flights operated using an aeroplane with 70 or fewer approved passenger seats or a helicopter, qualifying medical transport and evacuation flights, aerial work flights, and non-commercial flights. The levy is calculated per aircraft, per qualifying flight.

Domestic flights within Singapore and flights operated using aircraft that are not capable of using aviation jet kerosene as a source of power are outside the scope of the levy.

Certain flights are also excluded from the levy. These include military, diplomatic, government, humanitarian, charitable, search and rescue, approved flight training, and maintenance, repair or overhaul flights. Technical stopovers solely for refuelling, crew changes or minor repairs are exempt, provided no passengers embark or disembark. Flights arriving in Singapore due to unforeseen circumstances, such as a medical emergency, aircraft technical fault or adverse weather, may also qualify for exclusion if they depart as soon as reasonably practicable after the circumstances have been resolved. Qualifying replacement flights are also covered by the exclusions.

Exempt passengers under the Type 1 levy include qualifying operating crew, transfer and transit passengers, infants below two years of age, eligible Singapore Armed Forces personnel, diplomatic and consular personnel, foreign heads of state or government, representatives of international organisations, qualifying official delegations, and certain charitable personnel and beneficiaries.

What are the applicable SAF Levy rates?

The applicable SAF Levy rate depends on the destination's geographical band. For Type 1 passenger flights, the passenger's cabin class also determines the applicable rate. For Type 2 general and business aviation flights, the aircraft's ICAO wingspan code is also taken into account.

Destinations are classified into four geographical bands, as outlined below. For flights with multiple stops, the applicable band is determined by the first destination outside Singapore.

The applicable rates for each levy category are as follows:

• Type 1 - SAF Levy for Passengers: The standard rate ranges from S$1.00 to S$41.60 per chargeable passenger, depending on the destination band and cabin class. Economy Class and Premium Economy Class are charged at the economy rate, while Business Class and First Class are charged at the premium rate, which is four times the economy rate. A temporary 30% reduction applies to qualifying flights departing between 1 January and 31 March 2027, inclusive.
• Type 2 - SAF Levy for General and Business Aviation Flights: The rate ranges from S$40 to S$6,500 per aircraft, per qualifying flight, depending on the aircraft's wingspan category and destination band. The ICAO wingspan codes are classified as follows: Code A (less than 15 metres), Code B (15 to less than 24 metres), Code C (24 to less than 36 metres), Code D (36 to less than 52 metres), Code E (52 to less than 65 metres), and Code F (65 to 80 metres). Helicopters are classified under Code A. The temporary 30% reduction does not apply.
• SAF Levy for Cargo: The cargo levy is calculated per kilogram of chargeable cargo, based on the destination's geographical band. The published rates range from S$0.01 to S$0.15 per kg.

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

Who is liable for the SAF Levy?

The aircraft operator is legally responsible for reporting and paying the SAF Levy.

For commercial air transport and aerial work, the operator is generally the person conducting or offering to conduct the flight. For other flights, the aircraft owner is generally treated as the operator.

Although the Type 1 levy is calculated per passenger, the aircraft operator is responsible for paying it. The operator may pass the cost on to passengers or charter customers. If passed on, the levy must be clearly stated in the passenger's ticket or the relevant charter documents.

What are the obligations under the SAF Levy?

Aircraft operators liable for the SAF Levy must comply with the following requirements:

• Registration: SAFCo is engaging with aircraft operators to gather the necessary information and establish the arrangements for levy collection. Further details on registration and onboarding will be provided as the procedures are finalised.
• Reporting requirements: Operators must submit the required SAF Levy returns and supporting information to SAFCo.
• Payment deadlines:
  • Type 1 - SAF Levy for Passengers: Payment is due within 60 days after the end of the relevant Monday-to-Sunday reporting week.
  • Type 2 - SAF Levy for General and Business Aviation Flights: Payment is due within 60 days after the end of the relevant calendar month.
• Record keeping: Operators must retain records relevant to the preparation of their SAF Levy returns for five years from the date each record is made.
• Penalties: Late payment attracts daily interest at a rate set 4.5 percentage points above Singapore's three-month compounded benchmark interest rate (SORA). Failure to comply with the reporting, record-keeping or information requirements without reasonable excuse may result in a fine of up to S$2,000 upon conviction. Unpaid levies and interest may also be recovered as a debt.

Last updated: 30 October 2026