Passenger Tax France

Civil Aviation Tax (CAT), Solidarity Tax (TS), Noise Tax (TNSA) - Calculation

In France, different types of taxes are applied to business aviation flights.

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1. Civil Aviation Tax (CAT) - "Tarif de l'aviation civile" (TAC)

The Civil Aviation Tax is calculated based on the number of passengers and their final destination.

The tax amounts to €5,05 for each passenger departing to

• Metropolitan France
• French overseas departments (DOC): Guadeloupe, Guyana, Martinique, Mayotte, La Réunion
• Overseas communities (COM): Saint-Barthélemy and Saint-Martin
• Another Member State of the European Union
• Another State party to the Agreement on the European Economic Area
• Any state located less than 1,000km from France (Andorra, Monaco, United Kingdom, San Marino, Switzerland)

The tax amounts to €9,09 for each passenger to all other states.

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2. Solidarity Tax (TS) - "Tarif de solidarité"

The Solidarity Tax is calculated based on the number of passengers and their final destination.

Our interpretation is, that for business aviation - usually not having distinct classes - the "Other classes" categorization applies.

If you want to calculate with the "First" or "Business" class or equivalent name, pls check the checkbox "Distinct Classes" in the Aircraft record. The higher tarif will then be applied to all passengers. 

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3. Airport Security Tax (TA) - "Tarif de sûreté et de sécurité et tarif de péréquation aéroportuaire"

The Airport Security Tax (TA) is one of the passenger taxes designed to contribute to airport security measures and ensure the safety of passengers. The primary goal of the Airport Security Tax is to fund security-related activities at airports. It is imposed on passengers who embark on flights departing from specific groups of airports in France.

Tax Rates:

• Security aerodrome rate 
  • Class 1 Airport: Passengers departing from Class 1 airports, such as Paris airports, are charged €11.80 per passenger, with a connecting passenger rate of €4.3.

  • Class 2 Airports: Passengers departing from Class 2 airports, like Lyon-Saint-Exupéry and Nice-Côte d'Azur, have varying rates ranging from €3.5 to €9.5 per passenger, with connecting passenger rates.

  • Class 3 Airports: Passengers departing from Class 3 airports, such as Agen-La Garenne and Ajaccio-Napoleon Bonaparte, are charged €17.20 per passenger, with connecting passenger rates ranging from €0.73 to €4.82.

• Airport Equalization Rate: Additionally, an airport equalization rate is added to the tax for each airport, which amounts to €1 per passenger or 119 CFP Franc (CFP).
• The amount of the tax specific to each of these aerodromes and groups of aerodromes can be found here
• The reduction rate applicable to the safety and security rate for connecting passengers: 72%

Final Calculation

The final Airport Security Tax is calculated based on the number of passengers, transit passengers, and the security aerodrome rate. The formula is as follows:

Airport Security Tax (TA) = [(Number of passengers - Number of transit passengers) x (Security aerodrome rate)] + [(Number of transit passengers) x (Security aerodrome rate * 0.35)] + [(Number of passengers) x (Airport equalization rate)]

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4. Noise Tax (TNSA) - "Taxe sur les nuisances sonores aériennes"

The noise tax is applied on all flights taking off from French airports (both passenger and positioning flights). It is based on

• the aircraft MTOW in tonnes
• the modulation coefficient based on
  • actual time of departure (LT)
  • acoustic group of the aircraft
• the aerodrome rate

Actual Time of Departure

This is the local time of take-off (actual, not scheduled) in the periods:

• Daytime: From 06:00 to 17:59
• Evening time: From 18:00 to 21:59
• Night time: From 22:00 to 05:59

Acoustic Group of the Aircraft

To determine the acoustic group of your aircraft, see here. Most modern aircraft should be in category 5.

Modulation Coefficient

The aircraft MTOW in tonnes is modulated by applying a coefficient that takes into account the actual time of departure and the acoustic group of the aircraft according to the following table:

Aerodrome Rate

The aerodrome rate is determined by the following table:

Computation

The tax is calculated with the following formula:

Tax due = Decimal logarithm (log) of the MTOW in tonnes (rounded to the nearest tonne) x modulation coefficient x aerodrome rate.

Example: 

• Global 7500 with MTOW = 52,096kg
• Taking off from Paris Le-Bourget at 06:30 = Daytime
• Aircraft acoustic group = 5
• => Modulation coefficient = 0.25
• => Aerodrome rate = €71.90
• => Tax due = log(52) x 0.25 x €71.90 = 1.71 x 0.25 x €71.90 = €30.74

Aircraft with an MTOW < 2000kg and aircraft operated for civil protection missions, fire fighting, state aircraft, military, customs, or police service are exempt.