Passenger Tax Portugal

Taxas de Carbono - Calculation

The Portuguese Carbon Tax, also known as Taxa de carbono sobre viagens aéreas, has undergone recent amendments that expand its coverage. This article provides a detailed explanation of the carbon tax, its applicability, exemptions, and the obligations of aircraft operators.

The Portuguese Carbon Tax was initially implemented on 1 July 2021, applying solely to passengers departing from Portuguese airports on commercial flights. However, the tax scheme underwent significant amendments and extensions on 1 July 2023, now encompassing non-commercial business jet flights as well.

What is the Carbon Tax?

The Portuguese Carbon Tax is imposed on passengers departing from airports located within Portuguese territory.

  1. Aircraft with certified maximum seating capacity above 19:
    • Set at 2 € per chargeable passenger, the tax applies to commercial flights
    • The following exemptions apply:

      • Military / government flights
      • Infants under the age of 2
      • Flights to the Azores and Madeira
  2. Aircraft with a certified maximum seating capacity of 19 or below:
    • not subject to the fixed 2 € head tax
    • the carbon tax for such flights is calculated using the following formula: Carbon Tax = TC * CP * S * (D+1)
      TC = Tax rate of currently 2 €
      CP = Pollution coefficient of 10
      S = Maximum certified seating capacity of the aircraft used
      D = Distance in KM divided by 1000 and rounded to the first decimal place. 

    • The following exemptions apply:
      • All-electric aircraft
      • PSO flights
      • State flights
      • Medevac, training, SAR flights, and diversions for unforeseen events

We've added a new field known as "Certified Maximum Passenger Capacity" on the Aircraft page.

This field enables users to input the actual certified passenger capacity of the aircraft. This update allows you to accurately reflect the certified passenger capacity as opposed to the current seating configuration, ensuring compliance with the tax regulations and providing a more precise calculation of the carbon tax.
In case the Certified Maximum Passenger Capacity field is not being used, the system will take into consideration the value from the Passenger Seats field.

Portugal tax report is coming soon to FL3XX.

Learn more