France to Implement New Air Passenger Transport Tax for Business Jet Charters

Effective March 1, 2025, France will introduce updated Air Passenger Transport Tax rates for commercial business jet charter operators. The tax applies to all flights departing from French airports, with rates varying based on distance and aircraft engine type.

New Departure Tax Rates

Legal Framework & Implementation

• Legislation: The tax is introduced under Article L. 422-22 and Article L. 422-22-1 of the French Tax Code, as part of Ordonnance n° 2021-1843 from December 22, 2021.

• Applicability: The tax applies to non-scheduled air services, including private jet charters.

• Implementation Date: March 1, 2025

• Exemptions: No exemptions have been specified for business aviation.

• VAT: A 10% VAT applies to domestic flights within France but does not apply to international departures.

This measure is part of France’s 2025 budget, which includes new aviation-related levies affecting private jet operations.

Distance Calculation Method for New French Private Jet Tax

Under the new tax regulations effective March 1, 2025, the taxable flight distance for private jet departures from France will be calculated based on LFPG/Paris Charles de Gaulle Airport, rather than the actual departure point.

For example, a flight from LFLL/LYON to KTEB/Teterboro will be taxed as if it originated from LFPG/Paris. This standardized approach aims to simplify distance calculations for tax purposes.

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French overseas territories will not be affected by the new tax rates. These regions will continue using the existing taxation system established in 2021, where business jets are taxed at the same rate as airline business class seats (€20.27 per passenger).

Operators will be responsible for self-declaring and remitting the tax at the end of each month. Alternatively, FBOs or handlers may assist with compliance.

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