Online declarable forms and instructions (April 2015 to March 2017)
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.
The airport tax is codified in paragraph IV of article 1609 quatervicies of the French Tax Code.
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 February 10, 2016 (government publication listing new acts of February 13, 2016) 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 2013.
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.
How to declare and to pay ?
Form from april 2016 to march 2017
Form from april 2015 to march 2016