France Airport Tax: Business Aviation Guide
When operating business aircraft in France, it’s important to understand the French Airport Tax (Taxe d’Aéroport)—a mandatory charge assessed on departing passengers and cargo. This tax helps fund airport operations such as safety, firefighting services, and environmental initiatives, and applies to all flights—commercial and non-commercial—departing from French territory, including overseas departments and collectivities.
Who Must Pay
The airport tax is due from aircraft operators, including private and charter operators, whenever passengers board at a French airport. In most cases, the tax is handled by your appointed fiscal representative or local handler, but it remains the operator’s responsibility to ensure proper declaration and timely payment.
France Airport Tax Rates (2025)
| Airport Class | Example Airports | Passenger Tax Rate | Universal Surcharge | Total per Passenger |
|---|---|---|---|---|
| Class 1 | Paris CDG (LFPG), Orly (LFPO), Le Bourget (LFPB) | €11.80 | €0.90 | €12.70 |
| Class 2 | Nice (LFMN), Marseille (LFML), Lyon (LFLL), Toulouse (LFBO) | €8.90 – €9.40 | €0.90 | €9.80 – €10.30 |
| Class 3 | Most regional/smaller airports | €17.20 | €0.90 | €18.10 |
Cargo Tax Rate
| Type | Rate |
|---|---|
| Freight/Mail | €1.00 per metric ton |
Filing and Payment
Declarations and payments must typically be submitted monthly to the relevant tax office or through your appointed representative. Even if no taxable activity occurred in a given month, operators are still required to file a “zero activity” declaration (commonly marked “NIL”).
Failure to declare or remit payment on time may result in penalties, interest charges, or audits by French tax authorities. As with other EU travel taxes, accuracy and consistency are essential for remaining compliant.
Need Help Managing France’s Airport Tax?
Managing airport tax compliance across multiple locations in France can be complex—especially when combined with other taxes such as the French Solidarity Tax. Universal’s EU Travel Tax Management Services take the burden off your team. We ensure timely filings, monitor for regulatory updates, and help avoid costly mistakes.
👉 Learn more about our France Airport Tax support services
Final Thoughts
While the French Airport Tax may seem straightforward, classification differences, exemptions, and shifting rates can complicate filings—particularly for business aviation operators with varied schedules and aircraft types. Work closely with your handler and tax agent to confirm obligations for each mission, and partner with a trip support provider who understands the nuances of France’s tax environment.
