Passenger Tax France
Civil Aviation Tax (CAT), Solidarity Tax (TS), Airport Security Tax (TA), Noise Tax (TNSA), Corsica Surcharge, French Overseas Surcharge - Calculation
Overview of French Passenger Taxes
French passenger-related taxes apply depending on the departure location of the flight. Some taxes also depend on specific conditions such as the type of aircraft, time of departure, and airport classification.
Below is a summary of the applicability for each tax type and their applicability by French Territories:
TAC – Civil Aviation Tax
Applies to flights departing from:
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Metropolitan France (mainland and Corsica)
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French overseas departments (Guadeloupe, Guyana, Martinique, Mayotte, Réunion)
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Overseas collectivities (Saint-Barthélemy, Saint-Martin)
Civil Aviation Tax (CAT) - "Tarif de l'aviation civile" (TAC)
TS – Solidarity Tax
Applies to flights departing from:
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Metropolitan France (mainland and Corsica)
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French overseas departments (Guadeloupe, Guyana, Martinique, Mayotte, Réunion)
Solidarity Tax (TS) - "Tarif de solidarité"
TA – Safety and Security Tax
Applies to flights departing from:
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Metropolitan France (mainland and Corsica)
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French overseas departments (Guadeloupe, Guyana, Martinique, Mayotte, Réunion)
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Overseas collectivities (Saint-Pierre-et-Miquelon, Saint-Barthélemy, Saint-Martin, New Caledonia, French Polynesia)
Airport Security Tax (TA) - "Tarif de sûreté et de sécurité et tarif de péréquation aéroportuaire"
TNSA – Noise Pollution Tax
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Applies based on an official list of airports published by the French authorities.
- Applies to commercial and non-commercial flights.
Noise Tax (TNSA) - "Taxe sur les nuisances sonores aériennes"
Corsica Surcharge
From 1 January 2026 (date of the triggering event, namely the embarkation or disembarkation of the passenger), companies subject to and liable for the air passenger transport tax and the “Corsican surcharge” must declare the information required for the settlement of the tax, namely the number of passengers embarking and disembarking at airports located in Corsica during the month or calendar quarter.
- Applies to flights departing/arriving in Corsica
- Applies to commercial flights
Corsica Surcharge - "Majoration Corse"
French Overseas Surcharge
From 1 January 2026, the French civil aviation authority (DGAC) collects the overseas surcharge ("Majoration outre-mer") of the air passenger transport tax.
- Applies to flights departing from Guadeloupe, French Guiana, Martinique, Mayotte and Réunion
- Applies to commercial flights
- Charged per passenger embarking (departures only)
Detailed overview
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 € 5.21 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 1,000 km from France (Andorra, Monaco, United Kingdom, San Marino, Switzerland)
The tax amounts to € 9,37 for each passenger to all other states.
These rates are valid from 1 April 2026 until 31 March 2027, subject to future updates by the French government.
The rates for the period from 1 April 2025 until 31 March 2026 amount to € 5.14/€ 9.25 .
2. Solidarity Tax (TS) - "Tarif de solidarité"
The Solidarity Tax is calculated based on the number of passengers and their final destination.
Solidarity Tax Rates applicable until end of February 2025
| Passenger's final destination | Conditions of carriage | Applicable rate per pax |
|
Metropolitan France, DOM, other EU member states, other EEA member states, or any state located less than 1,000km from France (Andorra, Monaco, United Kingdom, San Marino, Switzerland) |
"First" or "Business" class or equivalent name | €20.27 |
| Other classes | €2.63 | |
| Other destinations | "First" or "Business" class or equivalent name | €63.07 |
| Other classes | €7.51 |
Our interpretation is, that for business aviation - usually not having distinct classes - the "Other classes" categorization applies.
"The application of this increased rate is assessed in relation to cabin or seat comfort when, for the same commercial flight, different services are offered to passengers. Concerned by this higher tariff, are the passengers carried in “Premium”, "First", or “Business” class, or any equivalent denomination, as opposed to the basic class ("Economy Class" or whatever its name)."
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.
Solidarity Tax Rates effective 1 March 2025
| Band | Category | Tax rate |
|
Short-haul
|
StandardOther | 7.40€ |
| With additional service "Premiere" or "Business" class or equivalent |
30.00€ | |
| Business aircraft with turboprop engines | 210.00€ | |
| Business aircraft with turbojet engines | 420.00€ | |
|
Mid-range
|
Standard/Other | 15.00€ |
|
With additional service |
80.00€ | |
| Business aircraft with turboprop engines | 675.00€ | |
| Business aircraft with turbojet engines | 1,015.00€ | |
|
Long-haul
|
Standard/Other | 40.00€ |
| With additional service "Premiere" or "Business" class or equivalent |
120.00€ | |
| Business aircraft with turboprop engines | 1,025.00€ | |
| Business aircraft with turbojet engines | 2,100.00€ |
Band Explanation
The band is determined by the passenger's final destination, i.e. the first landing point where the passenger is not in connection.
Short-haul ("destination européenne ou assimilée") when the final destination is:
- In France: metropolitan France (mainland and Corsica), the overseas departments (Guadeloupe, French Guiana, Martinique, Mayotte, Réunion), Saint-Barthélemy and Saint-Martin, regardless of the distance;
- In another EU Member State, another EEA State (Iceland, Liechtenstein, Norway) or Switzerland;
- In a state located less than 1,000 km from metropolitan France (Andorra, Monaco, United Kingdom, San Marino);
- For flights departing from an overseas department: in a state or territory within 1,000 km of that territory, as listed by the French authorities (e.g. Guadeloupe → Antigua).
Mid-range: States or territories whose capital's main airport is between 1,000 and 5,500 km from the reference airport.
Long-haul: States or territories whose capital's main airport is more than 5,500 km from the reference airport.
The reference airport is Paris-Charles de Gaulle for departures from metropolitan France, and the main airport of the territory for departures from an overseas department. FL3XX applies the official list of states per band and per departure territory published by the French authorities.
Category Explanation
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Standard: This applies when the service does not fall under the "With Additional Service," "Business aircraft with turboprop engines," or "Business aircraft with turbojet engines" categories.
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With Additional Service: This applies when onboard services are available at a surcharge for at least one flight segment ("Premiere" or "Business" class or equivalent), but the flight does not qualify for the business aircraft categories.
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The Distinct Classes checkbox on the Aircraft page is used to indicate that the aircraft operates with differentiated service classes, such as First, Première, or Business Class.
When enabled, this setting affects the French Passenger Tax calculation by applying higher tax rates for passengers seated in premium classes, in accordance with French tax regulations.
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Business Aircraft with Turboprop Engines: This applies to non-scheduled flights operated with a turboprop aircraft configured for 19 passengers or fewer.
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Business Aircraft with Turbojet Engines: This applies to non-scheduled flights operated with a turbojet aircraft configured for 19 passengers or fewer.
Reduced Tax Rates
Until 31 May 2026, flights falling into the following categories benefit from a reduced solidarity tax rate:
- Flights between Corsica and mainland France.
- Flights between mainland France and French overseas territories, or between these territories themselves.
- Public Service Obligation (PSO) flights.
From 1 June 2026, the reduced rates apply only to Public Service Obligation (PSO) flights. FL3XX does not apply PSO rates, so from 1 June 2026 flights to/from Corsica and the overseas departments are charged the regular band. As these destinations are in France, this is the Short-haul band.
For business aircraft the reduced and Short-haul rates are identical (€210 / €420), so the amount does not change for these flights; only the band label changes. For the Standard and With additional service categories the amount increases (e.g. Standard €2.63 → €7.40).
The cutover follows Paris time and the earlier of the planned and actual blocks-off time.
Here's a breakdown of the reduced tax rates (applicable until 31 May 2026; from 1 June 2026 PSO flights only):
Flights falling into the following categories benefit from a reduced solidarity tax rate:
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Flights between Corsica and mainland France.
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Flights between mainland France and French overseas territories, or between these territories themselves.
-
Public Service Obligation (PSO) flights.
| Category | Tax rate |
| Standard | 2.63€ |
| With additional service | 20.27€ |
| Business aircraft with turboprop engines | 210.00€ |
| Business aircraft with turbojet engines | 420.00€ |
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.
Rates are set per aerodrome or group of aerodromes and generally apply per season from 1 April to 31 March. In 2026 some Class 2 rates also changed on 1 July.
Tax Rates:
- Security aerodrome rate
- Class 1 Airports:
Passengers departing from the Paris group of airports ("Aéroports de Paris") are charged €11.80 per passenger, with a connecting passenger rate of €3.30.
The Paris group includes all aerodromes operated by Aéroports de Paris: Paris-Charles de Gaulle (LFPG),Paris-Orly (LFPO), Paris-Le Bourget (LFPB), Toussus-le-Noble (LFPN), Pontoise-Cormeilles (LFPT), Saint-Cyr-l'École (LFPZ), Chavenay-Villepreux (LFPX), Chelles-le-Pin (LFPH), Coulommiers-Voisins (LFPK), Étampes-Mondésir (LFOX), Lognes-Émerainville (LFPL), Meaux-Esbly (LFPE) and Persan-Beaumont (LFPA).
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Class 2 Airports:
Aerodrome / group ICAO 1 Apr – 30 Jun 2026 (rate / connecting) From 1 Jul 2026 (rate / connecting) Beauvais-Tillé LFOB €7.00 / €1.96 €7.70 / €2.16 Bordeaux-Mérignac LFBD €9.50 / €2.66 €10.25 / €2.87 Lyon-Saint-Exupéry / Lyon-Bron LFLL, LFLY €9.30 / €2.60 €9.30 / €2.60 Nantes-Atlantique / Saint-Nazaire-Montoir LFRS, LFRZ €8.60 / €2.41 €8.60 / €2.41 Nice-Côte d'Azur / Cannes-Mandelieu LFMN, LFMD €9.50 / €2.66 €10.25 / €2.87 Marseille-Provence LFML €9.50 / €2.66 €9.90 / €2.77 Toulouse-Blagnac LFBO €9.50 / €2.66 €10.25 / €2.87
- Class 1 Airports:
-
-
Class 3 Airports: Passengers departing from Class 3 airports, such as Ajaccio-Napoléon Bonaparte, Courchevel or Deauville, have varying rates ranging from €2.60 to €20.00 per passenger, with connecting passenger rates ranging from €0.73 to €5.60. Class 3 also includes airports in the overseas departments and collectivities, New Caledonia and French Polynesia (no connecting rate in French Polynesia and at Nouméa-Magenta).
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Airport Equalization Rate: Additionally, an airport equalization rate is added to the tax for each airport, which amounts to:
- €1.25 (149.16 CFP Franc) per passenger from 1 April 2025 to 30 June 2026
- €1.35 (161.10 CFP Franc) per passenger from 1 July 2026
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% (connecting passengers pay 28% of the security aerodrome rate).
- 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 * 0.28)] + [(Number of passengers) x (Airport equalization rate)]
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:
| Acoustic group | Daytime | Evening time | Night time |
| 1 | 6 | 18 | 60 |
| 2 | 3 | 9 | 30 |
| 3 | 1.5 | 4.5 | 12.5 |
| 4 | 0.5 | 1.5 | 5 |
| 5 | 0.25 | 0.75 | 2.5 |
| 6 | 0.4 | 1.2 | 3.6 |
Aerodrome Rate
The aerodrome rate is determined by the following table:
| Aerodrome | ICAO | Rate from 01 July 2024 |
| Nantes-Atlantique | LFRS | €37.80 |
| Paris-Charles de Gaulle | LFPG | €24.30 |
| Paris-Le Bourget | LFPB | €75.00 |
| Paris-Orly | LFPO | €26.60 |
| Toulouse-Blagnac | LFBO | €17.70 |
| Beauvais-Tillé | LFOB | €2.90 |
| Bordaux-Mérignac | LFBD | €10.00 |
| Lille-Lesquin | LFQQ | €5.00 |
| Lyon-Saint Exupéry | LFLL | €0.00 |
| Marseille-Provence | LFML | €4.70 |
| Nice-Côte d'Azur | LFMN | €0.50 |
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 = €75
- => Tax due = log(52) x 0.25 x €71.90 = 1.71 x 0.25 x €71.90 = €32.06
Aircraft with an MTOW < 2000kg and aircraft operated for civil protection missions, fire fighting, state aircraft, military, customs, or police service are exempt.
5. Corsica Surcharge — Majoration Corse
The Corsica Surcharge (Majoration Corse) applies to commercial flights where passengers are either boarding or disembarking in Corsican territory.
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The surcharge is charged per passenger embarking or disembarking in Corsica.
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The current rate is €4.57 per passenger
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This surcharge applies only to commercial flights.
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The following flight types are exempt:
- Medical flights
- Private flights
6. French Overseas Surcharge — Majoration outre-mer
The French Overseas Surcharge applies to commercial flights departing from the French overseas departments. Each territory sets its own rate, up to a legal maximum of €4.57 per passenger. Since 1 January 2026 it is collected by the French civil aviation authority (DGAC), and FL3XX calculates it for flights from 1 January 2026.
The surcharge is charged per passenger embarking in the territory (departures only; arrivals are not charged).
| Departing from | Destination | Rate per passenger from 1 January 2026 |
|---|---|---|
| Guadeloupe | Within Guadeloupe and Caribbean countries | €0.00 |
| Guadeloupe | Other destinations | €4.57 |
| Martinique | Within Martinique and Caribbean countries | €0.00 |
| Martinique | Other destinations | €4.50 |
| French Guiana | Within 250 km | €0.00 |
| French Guiana | More than 250 km | €4.57 |
| Mayotte | Any | €4.50 |
| Réunion | Any | €4.57 |
Caribbean countries are the states and territories of the Greater Antilles (Cuba, Haiti, Jamaica, Dominican Republic, Puerto Rico) and the Lesser Antilles within 2,500 km of Guadeloupe or Martinique: Antigua and Barbuda, Anguilla, Aruba, Barbados, Bonaire, British Virgin Islands, Curaçao, Dominica, Grenada, Guadeloupe, Martinique, Montserrat, Saba, Saint-Barthélemy, Saint Kitts and Nevis, Saint Lucia, Saint-Martin / Sint Maarten, Saint Vincent and the Grenadines, Sint Eustatius, Trinidad and Tobago and the U.S. Virgin Islands. The Cayman Islands, the Bahamas and the Turks and Caicos Islands are not part of this list.
The following flight types are exempt:
- Medical flights (emergency medical evacuations)
- Private flights
- Local flights with no transport between two aerodromes (e.g. circular sightseeing flights)
French Tax Report: the report now also lists departures from Guadeloupe, Martinique, French Guiana, Mayotte and Réunion, with two new columns after "Corsica surcharge Rate per Flight": "French Overseas surcharge Rate per Pax" and "French Overseas surcharge Rate per Flight".