Aeronautical taxes

The “Guichet Fiscal Unique” at the DGAC

The DGAC's Guichet Fiscal Unique (GFU), located in Aix-en-Provence, brings together in a single location the management of the assessment and collection of the following aeronautical taxes:

Until 31 December 2021:

Civil aviation tax (art. 302 bis K of the General Tax Code [CGI]) ;

• Solidarity tax on airline tickets (VI of Art. 302 bis K of the General Tax Code);
• Airport tax (Art. 1609 quatervicies of the CGI);
• Tax on air traffic noise (art. 1609 quatervicies A of the CGI).

From 1 January 2022 :

• Tax on air passenger transport (art. L. 422-13 du CIBS): revenue resulting from the civil aviation rate, the solidarity rate, the safety and security rate and the airport equalisation rate;
• Tax on air freight transport (art. L. 422-41 du CIBS): revenue from the civil aviation rate and the security and safety rate;
• Tax on air traffic noise (art. L. 422-49 du CIBS);

The taxes codified until 31 December 2021 in the general tax code are now governed and organised, since 1 January 2022, by the code of taxes on goods and services, the legislative part of which was published by order no. 2021-1843 of 22 December 2021.

NB: The declaration and payment of other aeronautical taxes, falling under the competence of other administrations, does not exempt from the declaratory and contributory obligations relating to the taxes presented below.

The new 2023 version of the Charter of the rights and obligations of taxpayers liable for air transport taxes is now available in English.
Don't hesitate to consult it for useful and essential information on air transport tax audits.

How to declare and pay your aviation taxes ?

Declaring your taxes

Airlines must declare their aeronautical taxes electronically (teledeclaration), via the online services accessible from the "Aeronautical Taxes" portal.

To access these services, airlines must first open a secure online account on the "Aeronautical Taxes" portal.

Once the account has been created, the airline has a secure "Taxpayer Area" to file its tax returns online.

In addition to filing their tax returns, airlines can benefit from services such as consulting their tax return history, making appointments online and using the secure messaging system.

Paying your taxes

Aeronautical taxes can be paid electronically, online by by bank transfer only, using the following bank details :

SECONDARY ACCOUNTING AGENCY OF THE AIR TRAFFIC CONTROL AND OPERATION ANNEX BUDGET

Bank references: 10071 13000 00001012407 71 - Trésor Public MARSEILLE

International bank transfer (IBAN): FR76 1007 1130 0000 0010 1240 771 BIC: TRPUFRP1

Important recommendations for an efficient use of the transfer:

• Make sure you make one payment for all taxes and not one payment per tax
• Please also make sure that you include the unique reference number issued when filing your tax returns on your "Espace Redevable" in the transfer notice

Tax on air passenger transport

The tax on air passenger transport (article L. 422-13 du CIBS) combines in a single tax the "passenger" base of the taxes in force until 31 December 2021. These taxes, for those whose management falls within the competence of the DGAC, were the civil aviation tax, the solidarity tax on airline tickets and the airport tax.

Henceforth, on the number of passengers embarking from France, a tax on the air transport of passengers is levied comprising the following rates (art. L. 422-20 du CIBS):

• Civil aviation rate
• Solidarity rate
• Safety and security rate
• Airport equalisation rate

General rules

The tax on passenger transport by air is owed by any public air transport company, regardless of its nationality or legal status, which takes on board a passenger on departure from French territory:

• Metropolitan France (mainland and Corsica)
• French overseas departments (Guadeloupe, Guyana, Martinique, Mayotte, Reunion)
• Overseas collectivities of Saint-Pierre et Miquelon for the civil aviation rate, the safety and security rate and the airport equalisation rate;
• Overseas collectivities of Saint-Barthélemy, Saint-Martin, New Caledonia, French Polynesia for the safety and security rate and the airport equalisation rate.

The solidarity rate applies only to flights departing from metropolitan France and the overseas departments.

In the case of a franchised flight, a chartered flight, a code-share flight, a capacity reservation arrangement, a joint service or a service provided by a leased aircraft, the person liable for the tax is the public air carrier whose flight number is used for air traffic control purposes.

The tax is due for each commercial flight, scheduled or non-scheduled.
Charter, taxi and business flights are commercial flights for which the tax is due.

1) Civil aviation rate :

The civil aviation rate (art. L. 422-21 du CIBS) is revalued each year in a proportion equal to the forecast growth rate of the consumer price index excluding tobacco associated with the finance bill for the year.

This revalued rate, established by interministerial order, comes into force on 1 April of each year (latest revaluation : Arrêté du 13 décembre 2022).

It varies according to the zone where the passenger's final destination is located, i.e. according to the point where the passenger is no longer in transit; for passengers boarding flights operated from 1 April 2024 to 31 March 2025 inclusive, the rates per passenger are as follows :

• Passenger to Metropolitan France, DOM/COM, another Member State of the European Union, another State party to the Agreement on the European Economic Area, any State located less than 1,000 km from France (Andorra, Monaco, United Kingdom, San Marino, Switzerland): 5,05 €
• Passenger to other states: €9,09€

A State located less than 1,000 km from France is one whose main airport in its capital is located less than 1,000 km from Paris-Charles de Gaulle airport.

NB: Transfer passengers benefit from the exemption from this rate if they meet the following three conditions:

• Arrival by air at the airport in question or at an airport forming part of the same airport system serving the same town or city;
• The maximum delay between the scheduled arrival and departure times does not exceed 24 hours;
• The airport of final destination is separate from the airport of initial origin and is not part of the same airport system.

Taxes in force from 1 January 2022 :

2) Solidarity rate 

The revenue resulting from this rate is collected for the benefit of :

• The historical beneficiary: the Solidarity Fund for Development (FSD), up to an initial ceiling of €210M. This fund contributes to France's participation in the financing of global public health programmes;
• A second beneficiary since 1 January 2020: up to a second ceiling of €252 million above €210 million, the French Transport Infrastructure Financing Agency (AFITF), a state public administrative establishment responsible for contributing to the financing of rail, road, port or river infrastructure projects and the development of public transport projects in France.

The solidarity rate (art. L. 422-22 of the CIBS) varies according to the final destination of the passenger. The final destination is the first landing point where the passenger is not connecting.

A State located less than 1,000 km from France is one whose main airport in its capital is located less than 1,000 km from Paris-Charles de Gaulle airport.

NB: Connecting passengers benefit from the exemption of this tax rate if they meet the following three conditions:

• Arrival by air at the airport in question or at an airport forming part of the same airport system (Paris-Charles de Gaulle, Paris-Le Bourget and Paris-Orly airports) serving the same city or conurbation;
• The maximum delay between the scheduled arrival and departure times does not exceed 24 hours;
• The airport of final destination is separate from the airport of initial origin and is not part of the same airport system.

3) Security and safety rate and airport equalisation rate

The revenues resulting from the security and safety rate of the air passenger transport tax are collected for the benefit of public or private persons operating aerodromes or groups of aerodromes whose enplaned or disembarked traffic amounts to an average of more than 5,000 traffic units (TU) over the last three known calendar years.

NB : One TDU is equal to 1 passenger or 100 kg of freight or mail.

The proceeds of the airport tax are allocated to each aerodrome or group of aerodromes to finance safety, fire and rescue services, wildlife management, security and measures taken in the context of environmental controls.

Amount :

The security and safety rate is set by interministerial order, for each aerodrome and group of aerodromes, according to lower and upper limits varying according to the class of aerodrome or group of aerodromes; the aerodromes or group of aerodromes are divided into four classes, according to the number of traffic units embarked or disembarked on average over the last three known calendar years:

• Class 1 (more than 20,000,001 TDUs): from €4.3 to €11.8
• Class 2 (5,000,001 to 20,000,000 TDUs): from €3.5 to €9.5
• Class 3 (from 5,001 to 5,000,000 TDUs): from €2.6 to €17,20
• Class 4 (less than or equal to 5,000 TDUs): €0

This rate is subject to a reduction, set by interministerial decree, of between 60 and 85%, when the passenger is a connecting passenger, as defined above (see: solidarity rate and civil aviation rate).

In addition to the security and safety rate, which is levied for flights departing from class 1 to 3 aerodromes and groups of aerodromes, there is an airport equalisation rate (art. L. 422-23 du CIBS), set at €1€ from which connecting passengers are exempt. The resulting revenue is transferred to class 3 and 4 aerodromes.

The interministerial order of 29 March 2024 applicable from 1 April 2024, sets out :

• The list of aerodromes and groups of aerodromes eligible for benefitting from the safety and security rate revenue for the financing of the above-mentioned missions,
• The amount of the tax specific to each of these aerodromes and groups of aerodromes,
• The airport equalisation rate: €1
• The reduction rate applicable to the safety and security rate for connecting passengers: 72%.

Legislative texts

Tax in force until 31 December 2021 :

Tax on air goods transport

The tax on air goods transport (article L. 422-41 du CIBS et suivants) combines in a single tax the "freight and mail" base of the taxes in force until 31 December 2021, which, for those whose management falls within the competence of the DGAC, were the civil aviation tax and the airport tax.

From now on, on the mass of goods transported on flights departing from France, a tax on the air transport of passengers will be levied, comprising the following rates :

• Civil aviation rate
• Security and safety rate

General rules

The tax on the carriage of goods by air is owed by any public air transport company, regardless of its nationality or legal status, which embarks freight and mail from French territory:

• Metropolitan France (mainland and Corsica)
• French overseas departments (Guadeloupe, Guyana, Martinique, Mayotte, Reunion)
• Overseas Collectivities of Saint-Barthélemy and Saint-Martin for the civil aviation rate;
• Overseas collectivities of Saint-Pierre et Miquelon, New Caledonia, French Polynesia for the safety and security rate;

In the case of a franchised flight, a chartered flight, a code-share flight, a capacity reservation arrangement, a joint service or a service provided by a leased aircraft, the person liable for the tax is the public air carrier whose flight number is used for air traffic control purposes.

The tax is payable for each commercial flight, scheduled or non-scheduled.
Charter, taxi and business flights are commercial flights for which the tax is payable.

1) Civil aviation rate:

The civil aviation rate (1° de l’art. L. 422-45 du CIBS) is revalued each year in a proportion equal to the forecast growth rate of the consumer price index excluding tobacco associated with the finance bill for the year.

This revalued rate, established by interministerial decree, comes into force on 1 April of each year (latest revaluation: Arrêté du 13 décembre 2022).

Whatever the destination of the freight or mail, the rate for each tonne loaded, applicable from 1 April 2024 to 31 March 2025 inclusive, is €1.5.

2) Safety and security rate and airport equalisation rate

The revenues resulting from the safety and security rate (2° de l’art. L. 422-45 du CIBS) of the air passenger transport tax are collected for the benefit of public or private persons operating aerodromes or groups of aerodromes whose enplaned or disembarked traffic amounts to an average of more than 5,000 traffic units (UDT) over the last three known calendar years

NB: One TDU is equal to 1 passenger or 100 kg of freight or mail.

The proceeds of the safety and security tax are allocated, on each aerodrome or group of aerodromes, to the financing of safety, fire and rescue services, wildlife management, security and measures carried out in the context of environmental controls.

Amount :

The safety and security rate is set at €1 for each tonne loaded, regardless of the aerodrome and group of aerodromes in classes 1 to 3 where the loading takes place:

• Class 1 (more than 20,000,001 UDT): €1
• Class 2 (from 5,000,001 to 20,000,000 TDUs): €1
• Class 3 (from 5,001 to 5,000,000 TDUs): €1
• Class 4 (less than or equal to 5,000 TDUs): €0

Tax on air transport noise pollution

Since January 1, 2022, the tax on airborne noise pollution is now codified in article L. 422-49 of the CIBS.

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 proceeds of the tax are allocated for the aerodrome where the taxable event is located to the financing of aid to local residents as provided for in Articles L.571-14 to L.571-16 of the Environmental Code, and where applicable, within the limit of half of the annual proceeds of the tax, to the reimbursement to public persons of the annual instalments of loans contracted to finance noise abatement work, and to the reimbursement of advances granted for the financing of noise abatement work. 

Rates

There are three groups for the tax rates :

• 1^st group : from 20 to 75 €
  Specially designated aerodromes: Nantes-Atlantique, Paris-Charles-de-Gaulle, Paris-Orly and Paris-Le Bourget
• 2^nd group : from 10 to 20 €
  Specially designated aerodromes: Toulouse-Blagnac
• 3^rd group : from 0 to 10 €
  All aerodromes surpassing the threshold set out in article L. 6360-1 of the transport code and not belonging to groups 1 and 2.

   

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 : articles 158, 159 and 159 bis of Annex IV to the French General Tax Code.

How to declare and pay the tax on air transport noise pollution?

See paragraph "How to declare and pay your aeronautical taxes?"

The amount of the tax on air transport noise pollution depends on the acoustic group of the aircraft. In order to know the acoustic group of the aircraft, the DGAC provides an online tool to quickly compute cumulative margin and acoustic group.