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Aeronautical taxes

Published on Monday 7 May 2018
In order to make the management of aeronautical taxes easier, the DGAC has set up a one-stop office.

The one-stop office at the French Civil Aviation Authority

The French Civil Aviation Authority has created a fiscal one-stop office called « Guichet Fiscal Unique » (or GFU) located in Aix-en-Provence and grouping together in one single place, the administration and collection of its four aeronautical taxes :

  • Civil Aviation Tax ;
  • Solidarity Tax on Aircraft Tickets ;
  • Airport Tax ;
  • Tax on Air Transport Noise Pollution.

How to declare ?

You have two possibilities to submit your declarations :

The French Civil Aviation Authority advises you to use online declarations and is at your disposal should you require further information.

How to pay ?

You must pay your taxes by wire transfer only, using the following banking references :

AGENCE COMPTABLE SECONDAIRE DU BUDGET ANNEXE
CONTROLE ET EXPLOITATION AERIENS

Références bancaires : 10071 13000 00001012407 71 – Trésor Public MARSEILLE
Virement international (IBAN) : FR76 1007 1130 0000 0010 1240 771 BIC  : TRPUFRP1

Important recommendations for a good tax charging :

  • Be careful to declare and pay simultaneaously ;
  • Be careful to send separate payments corresponding to each tax (one tax = one payment) ;
  • Every bank transfer must mention the name of the company liable the tax, the nature of the tax and the period i.e month/year or quarter/year (TS 4/2017 ; TNSA 9/2017 ; TA Q1/2018)

Any questions ?

Please contact :

GFU aeronautical taxes
1 rue Vincent Auriol
13617 Aix-en-Provence Cedex 1
France
Phone number : + 33 (0)4 42 33 11 12
e-mail address : acs-sgta@aviation-civile.gouv.fr

Airport Tax

Article 136 of the 1999 Finance Law (n° 98-1266 of 30/12/1998) established, as of 1st July 1999, a tax called the « Airport Tax ».

The tax is due by public air transport companies, whatever their nationalities and their legal forms. The airport tax is collected to benefit of the private or public administrators of aerodromes whose embarked or disembarked traffic was greater than 5000 traffic units in the course of the last known calendar year. A traffic unit is equal to 1 passenger or 100 kilos of freight or mail.

The proceed of the tax is allocated to each aerodrome for the financing of safety - fire-fighting - rescue services, for animal strike hazard prevention, security and for measures undertaken in the context of environmental checks. It contributes also, in a proportion annually set by decree, to the financing of automated control equipment in boarders using biometrics identification which are set up in airports.

Rates

The list of aerodromes or airport groups covered by the airport tax is established by interministerial order. Aerodromes or airport groups are grouped into three classes relative to the number of units embarked or disembarked on average at the aerodrome or airport group in the course of the last three known calendar years.

  • Classe 1 (traffic in units exceeds 20 000 001)  : 4,3 € to 11,5 €
  • Classe 2 (traffic between 5 000 001 and 20 000 000)  : 3,5 € to 9,5 €
  • Classe 3 (traffic between 5 001 and 5 000 000)  : 2,6 € to 14 €

The interministerial decree of March 23, 2018 (government publication listing new acts of March 29, 2018) that sets the list of aerodromes and airport groups eligible to the airport tax and the rate to be applied on each of them as well as the rate of the additional charge to the airport tax, shall be applicable from April 1st 2016.

The amended budget law for 2011 modified Article 1609 quatervicies of the French Internal Revenue Code and set up a deduction of the rate for passengers on connecting flights. The rate of this deduction is set contractually by a decree enacted by the minister in charge of the budget and the minister of the Civil Aviation Authority, to a maximum limit of 40 %. The interministerial decree of December 21st 2012 (government publication listing new acts of December 30th 2011) set the deduction applied to passengers on connecting flights at 40 % for the rates applicable April 1st 2018.

On a given airport a passenger is considered being on a connecting flight if the three following conditions are fulfilled :

  • The arrival was made by air on the airport in question or on one which is part of the same airport system. For Paris, the airport system is composed of Paris-Orly, Paris-Charles de Gaulle and Paris-Le Bourget ;
  • The time between the hour scheduled for the arrival and the one scheduled for the departure does not exceed 24 hours ;
  • The final destination airport is different from the one from which the passenger initially departed and is not part of the same airport system.

Online declarable forms and instructions (April 2015 to March 2019)

How to declare and to pay ?

See paragraphs " How to declare ?" et " How to pay ?".

Civil Aviation Tax and Solidarity Tax

Civil Aviation Tax

Article 51 of the Law of Finances for 1999 (n°98-1266 on 30/12/1998) has created, from January 1st,1999 the « civil aviation tax ».
The tax is levied on all public air transport companies, whatever their nationalities and juridical forms, on which passengers and freight (or mail) are embarked from the French territory (i.e. metropolitan France, French overseas departments, French Overseas Collectivities of Saint-Bartholomew and Saint-Martin).

For franchised flights, charter flights, code share flights, or, for capacity reservation agreements, joint services or services ensured by rented aircraft, the person liable for the payment of the tax is the company whose flight number is used for the air traffic control.

The tax is due for each commercial flight (i.e. each revenue-generating flight), whether the flight is a scheduled or a chartered one. Charter flights, taxi flights and business flights are commercial flights and as such lead to the application of the civil aviation tax.

Rates

The rates of the civil aviation tax are revalued every year in a proportion equal to the projected rate of growth of the consumer price index except tobacco associated with the finance bill of the year.

This revaluation takes place on April 1st, every year.

For flights operated from January 1st 2016 (period of flights), the rates for the tax, depending on the final destination of the passenger, are the following ones:

  • Passengers boarded to destinations within metropolitan France, French overseas departments and territories, within a State member of the European Union, a State signatory to the European Economic Area Agreement, or Switzerland : 4,52€
  • Passengers boarded to destinations within any other State : 8,14€
  • Ton of freight or mail (to any destination) : 1,34€

Remark : from April 1st 2018 to March, 31st 2019 (period of flights), the passengers on connection(*) are free of charge.

Solidarity tax on aircraft tickets

Article 22 of the amended law of finances for 2005 (n° 2005-1720 on 30/12/2005) has created, with effect from July 1st 2006, an additional charge to the Civil Aviation Tax named « solidarity tax on aircraft tickets », to be allocated to the Solidarity Fund for Development.

The aim of this fund administered by the French Agency for Development is to contribute to finance the developing countries particularly in the health field.

This tax is due by any public air transport company, whatever its nationality or legal status is, boarding a passenger from a French territory, to the exception of French overseas collectivities of Saint-Barthelemy and Saint-Martin, tax-exempts since March 2nd 2017.

  • Programming law n°2017-256 dated February 28th 2017 about real equality overseas

Rates

The rate of the tax depends on the final destination of the passenger. The final destination of the passenger is the first landing place where the passenger is not on connection.

The rates of the solidarity tax on aircraft tickets are (article 108 of the Finance Law for 2014) :

Final destination of the passenger Conditions in which the passenger is carried

Applicable rate

Metropolitan France, DOM/COM, other States members of the European Union (EU), States signatories to the European Economic Area (EEA) Agreement, Switzerland « First » or « business » class, or similar designation Increased 11,27€
Other classes Normal 1,13 €
Other destinations "First" or "business" class, or similar designation Increased 45,07€
Other classes Normal 4,51 €

Remark : the passengers on connection(*) are free of charge.

(*) A passenger is considered as being on connection at an airport when the three following conditions are fulfilled :

  • The arrival was made by air on the airport in question or on one which is part of the same airport system serving the same town or urban area ;
  • The time between the hour scheduled for the arrival and the one scheduled for the departure does not exceed 24 hours ;
  • The final destination airport is different from the one from which the passenger initially departed and is not part of the same airport system.

Online declarable forms and instructions (April 2015 to March 2019)

How to declare and to pay ?

See paragraphs " How to declare ?" et " How to pay ?".

Tax on air transport noise pollution

Article 19 of the amended Law of Finance for 2003 (no 2003-1312 of December 30th 2003) institutes as of January 1st 2005 a tax called the « Tax on Air Transport Noise Pollution ».

This tax is collected to benefit of private or public aerodrome administrators for which :

  • the annual number of take-offs by aircrafts - whose maximum take-off weight is greater than or equal to 20 tons - exceeds 20,000 over one of the previous five calendar years,

or,

  • the annual number of aircraft movements - whose maximum take-off weight is at least two metric tons - exceed 50,000 over one of the five previous calendar years, if the “Noise exposure plan » (PEB in France)” or “Noise pollution plan » (PGS in France)” of this aerodrome intersects the “PEB” or “PGS” of an aerodrome that gathers all the characteristics previously defined.

Are concerned aircraft whose maximum take-off weight is greater than or equal to 2 tons taking off from the aerodromes concerned.

The tax proceeds is used to provide financial assistance to the neighbourhood of the aerodrome concerned - as stipulated in articles L.571-14 to L.571-16 of the Environmental Code - and in case of need, in a limit of half of the annual Tax proceed, to the reimbursement of loan annuities to public entities for the financing of works aimed at reducing noise pollution, and to the reimbursement of the sums advanced granted for the financing of the works aimed at reducing noise pollution.

Rates

There are three groups for the tax rates :

  • 1st group : from 20 to 40 €
    Aerodromes : Paris-Charles de Gaulle, Paris-Orly, Paris-Le Bourget.
  • 2nd group : from 10 to 20 €
    Aerodromes : Nantes-Atlantique, Toulouse-Blagnac
  • 3rd group : from 0 to 10 €
    Aerodromes : all the other airports that cross the threshold set in paragraph I of article 1609 quatervicies A of the Book of Internal Revenue

A ministerial order by the ministers in charge of the budget, of the Civil Aviation and of the Environment sets the tax rate applicable to each airport.

Online declarable forms and instructions (April 2015 to March 2018)

How to declare and to pay ?

See paragraphs " How to declare ?" et " How to pay ?".