Catalonia Nitrogen Oxides Emissions Tax

The Catalonia Nitrogen Oxides (NOx) Emissions Tax came into force on 1 November 2014. It is an environmental tax administered by the Catalonia Tax Agency to help reduce air pollution caused by commercial aviation.

What is the Catalonia NOx Emissions Tax?

The Catalonia NOx Emissions Tax applies to commercial flights departing from airports located in designated Special Atmospheric Protection Zones in Catalonia.

The tax is based on the amount of NOx emitted by aircraft during the landing and take-off (LTO) cycle, which includes taxiing, take-off, and landing.

Certain flights are exempt from the tax, including medical flights, public service flights such as firefighting and aerial mapping, and flights operated in exceptional circumstances, such as emergency landings or humanitarian missions. Aircraft emitting less than 2 kilograms of NOx per LTO cycle are also exempt.

What are the applicable tax rates?

The tax is calculated annually based on the total amount of NOx emitted by aircraft during the calendar year.

NOx emissions are determined using official emission factors for each aircraft model. These factors are generally based on the EMEP/EEA Emissions Inventory Guide published by the European Environment Agency (EEA). For helicopters, the emission factors published by the Swiss Federal Office of Civil Aviation are used.

The current tax rate is €3.50 per kilogram of NOx emitted.

Operators may qualify for a 5% reduction if they meet the conditions established under the applicable legislation, including operating aircraft equipped with winglets (wingtip devices).

Who is liable for the tax?

The tax must be paid by airlines and by any person or organisation operating commercial flights departing from an airport in Catalonia.

What are the obligations under the tax?

Operators liable for the tax must:

• Register with the Catalonia Tax Agency.
• Submit an annual electronic tax return using Form 990 and pay the tax between 1 and 20 February of the year following the relevant tax period.

 

Last updated: 31 July 2026