Civil Aviation Tax (CAT), Solidarity Tax (TS), Noise Tax (TNSA) - Calculation
In France, different types of taxes are applied to business aviation flights.
1. Civil Aviation Tax (CAT) - "Tarif de l'aviation civile"
The Civil Aviation Tax is calculated based on the number of passengers and their final destination.
The tax amounts to €4.93 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
- Other member states of the European Union
- Any state located less than 1,000km from France (Andorra, Monaco, United Kingdom, San Marino, Switzerland)
The tax amounts to €8.87 for each passenger to all other states.
2. Solidarity Tax (TS) - "Tarif de solidarité"
The Solidarity Tax is calculated based on the number of passengers and their final destination.
|Passenger's final destination||Conditions of carriage||Applicable rate per pax|
|Metropolitan France, DOM, other EU member states, 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 destinations||"First" or "Business" class or equivalent name||€63.07|
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.
3. Airport Security Tax (TA) - "Tarif de sûreté et de sécurité et tarif de péréquation aéroportuaire"
4. Noise Tax (TNSA) - "Taxe sur les nuisances sonores aériennes"
The noise tax 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.
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|
The aerodrome rate is determined by the following table:
|Aerodrome||ICAO||Rate from 01 Apr 2023|
|Paris-Charles de Gaulle||LFPG||€21.90|
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.
- 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.Learn more