Accès aux contenus de la page (appuyer sur "Entrée")

Online declarable forms and instructions (April 2015 to March 2017)

23 mars 2016
Imprimer

Sommaire :


      

Civil Aviation Tax and Solidarity Tax

23 mars 2016 (mis à jour le 25 avril 2016)


Civil Aviation Tax

 

Presentation

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.

 

Law reference

The civil aviation tax is registered in article 302 bis K of the French Tax Code.

 

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 April 1st 2015 to March 31st 2016 (period of flights), the rates for the civil aviation tax, depending on the 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

4,40€

Passengers boarded to destinations within a State out of the European Union

7,92€

Ton of freight or mail (to any destination)

1,31€

For flights operated from April 1st 2016 to March 31st 2017 (period of flights), the rates for the civil aviation tax, depending on the 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

4,44€

Passengers boarded to destinations within a State out of the European Union

8,00€

Ton of freight or mail (to any destination)

1,32€

 


Remark : from January 1st 2016 (period of flights), the passengers on connection(*) are free of charge.

 

Solidarity tax on aircraft tickets

 

Presentation

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.

 

Law reference

The solidarity tax is codified in article 302 bis K of the French Tax Code, paragraph VI.

 

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€
Autres 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.
     

 

How to declare and pay ?

 
www.developpement-durable.gouv.fr/Overview-of-the-one-stop-office-at

 

      
Imprimer