Our services regarding aeronautical taxes
RM Boulanger can support your company in the periodic management of the aeronautical taxes and in particular:
- Audit your flows and your obligations in terms of aeronautical taxes,
- Determine which of your operations are subject to these taxes,
- Submit your periodic declarations of these taxes,
- Regularize your previous operations,
- Be the privileged contact point of your company with the DGAC
- Act as a tax agent or as a tax representative for companies that are not established on French territory and are liable for these taxes
Contact us or give us a call on +33 3 20 25 70 70
What are aeronautical taxes ? French or foreign airlines which carry out operations involving the boarding of passengers, freight and/or mail on french territory are subject to the following aeronautical taxes:
- Civil aviation Tax which applies to the boarding of passengers, freight and/or mail on french territory (Metropolitan France and overseas departments).
- Solidarity tax on plane tickets, in addition to the Civil Aviation Tax, it applies to the boarding of passengers on commercial flights solely departing from metropolitan France.
- The airport tax which applies to the boarding of passengers, freight and/or mail in one of the airfields falling under ministerial decree.
- The tax on noise pollution applied to aircrafts during take-off and the sound produced by the engines.
What do aeronautical taxes fund? These taxes are collected by the Directorate General for Civil Aviation (DGAC) through its one-stop fiscal agency. The Solidarity Tax on plane tickets goes to the Solidarity Funds for Development (financing the health sector in developing countries). The Airport Tax as well as the Tax on Noise pollution are collected for legal persons operating airfields.
Who is liable for aeronautical taxes?
- The Civil Aviation Tax is owed by all public air transport companies, French or foreign, for the boarding of passengers, freight and/or mail on French territory.
- The Solidarity Tax on Plane Tickets is owed by all public air transport companies, French or foreign for the boarding of passengers on commercial flights on french territory.
- The Airport tax is owed by all public air transport companies, French or foreign, for the boarding of passengers, freight and/or mail on french territory.
- The Tax on Noise Pollution is owed by the aircraft operators for aircraft take-offs and the sound produced by their engines.
What is the reporting frequency of aeronautical taxes? These aeronautical taxes are to be declared monthly, quarterly or annually to the Directorate General for Civil Aviation (DGAC)
How are aeronautical taxes calculated? The rate of these aeronautical taxes applies to each passenger boarding or by ton of freight and/or mail departing from France. For the tax on Noise Pollution, the rate depends on the group to which the departure airfield belongs to, but it also depends on the acoustic signature the aircraft belongs to.