Key Details on the €420 Passenger Fee

From 1st March 2025, France will implement a new tax on all passengers departing from French airports aboard private jets. This regulation, part of the 2025 national budget, introduces a tiered taxation system based on flight distance and aircraft type.

The new levy is designed to increase tax revenues from private aviation, with no known exemptions for business aviation at this stage. Additionally, a 10% VAT will apply to domestic private flights within France, though international departures remain exempt from this additional charge.

Tax Categories and Rates

The departure tax applies to all non-scheduled private flights and is structured according to three distance-based categories:

Legal Framework and Implementation

The tax is established under Article L. 422-22 and Article L. 422-22-1 of the French Tax Code, introduced through Ordonnance n° 2021-1843 du 22 décembre 2021. It applies specifically to non-scheduled air services, which include private jet charters and business aviation flights. The regulation does not apply to commercial airlines operating under EU Regulation (EC) No. 1008/2008.

Key Tax Details:

• Applicability: All private jet passengers departing from France.
• Implementation Date: 1st March 2025.
• VAT: 10% for domestic flights; exempt for international departures.

Why Has France Introduced This Tax?

The French government has introduced this levy as part of its 2025 fiscal policy, aiming to increase tax revenue from private aviation. This initiative is aligned with broader efforts to impose higher levies on business aircraft operations while integrating them into France’s financial strategy.

Industry stakeholders will need to adjust to the new taxation framework, which could impact the private aviation market within France and beyond.