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leon:passenger-tax-calculations [2023/09/13 12:57]
rafal 		leon:passenger-tax-calculations [2024/04/12 10:59] (current)
rafal [Destination bands]
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 ----------------- -----------------
 +
 +===== Dutch Aviation Tax =====
 +
 +
 +
 +
 +**Dutch Aviation Tax** is levied on passengers departing from a Dutch airport on-board aircraft with a maximum take-off weight (MTOW) of more than 8.616 tonnes (18.995 lbs). 
 +
 +The current tax rate is **26.43 €** per chargeable passenger (over 2 years old), regardless of the passenger’s final destination.
 +
 +----
 +
 +==== EXAMPLE ====
 +
 +Below screenshot shows a trip AMS - MAD with 5 PAX - the fee is 26.43€ per 1 passenger, so the overall Dutch Tax fee is 132.15€.
 +
 +{{:leon:sales:pax-tax:dutch_tax.png?nolink|}}
 +
 +
 +
 +-----
 +
 +===== French Civil Aviation Tax =====
 +
 +**French Civil Aviation** Tax applies to all commercial flights departing from an airport situated on French territory (Metropolitan France, French overseas departments and collectivities).
 +
 +**The tax is per a passenger** and its rate depends on the passenger's final destination. The tax for flights to destinations in the European Economic Area (EEA - The EEA comprises all 27 EU Member States, as well as Iceland, Liechtenstein and Norway), United Kingdom and Switzerland is at **4.93€** and to all other destinations **8.87€**.
 +
 +----
 +
 +==== EXAMPLE 1 - Trip to EEA country ====
 +
 +Below screenshot shows a trip LBG - MAD with 5 PAX - the fee is 4.93€ per 1 passenger, so the overall French Tax fee is 24.65€.
 +
 +{{:leon:sales:pax-tax:example_1.png?nolink|}}
 +
 +
 +-----
 +
 +==== EXAMPLE 2 - Trip to destination other than EEA, UK or Switzerland ====
 +
 +Below screenshot shows a trip LBG - RAK with 5 PAX - the fee is 8.87€ per 1 passenger, so the overall French Tax fee is 44.35€.
 +
 +{{:leon:sales:pax-tax:example_2.png?nolink|}}
 +-----
 ===== German Aviation Tax ===== ===== German Aviation Tax =====
  
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   * **Group A** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-1.pdf|Annex 1]] as well as the flights within Germany. Domestic flights and flights to countries allocated to the first destination band are taxed at **€7.38** per PAX. This will change to **€13.03** from April 2020   * **Group A** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-1.pdf|Annex 1]] as well as the flights within Germany. Domestic flights and flights to countries allocated to the first destination band are taxed at **€7.38** per PAX. This will change to **€13.03** from April 2020
   * **Group B** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-2.pdf|Annex 2]]. These are countries not listed in Annex 1 and with a distance of not more than 6,000 kilometers including countries in North and Central Africa, the Middle East and Central Asia. A rate of **€23.05** applies to PAX flying to countries allocated to the second destination band. This will change to **€33.01** from April 2020   * **Group B** - listed in [[https://www.fccaviation.com/downloads/aviation-tax-act-annex-2.pdf|Annex 2]]. These are countries not listed in Annex 1 and with a distance of not more than 6,000 kilometers including countries in North and Central Africa, the Middle East and Central Asia. A rate of **€23.05** applies to PAX flying to countries allocated to the second destination band. This will change to **€33.01** from April 2020
-  * **Group C** - countries listed in neither Annex 1 nor Annex 2. These charged at **€41.49** per PAX. This will change to **€59.43** from April 2020+  * **Group C** - countries listed in neither Annex 1 nor Annex 2. These are charged at **€41.49** per PAX. This will change to **€59.43** from April 2020 
 + 
 +The abovementioned **rates are subject to change every year**. The most recent rates are available [[https://www.zoll.de/EN/Businesses/Aviation-tax/Taxation-principles/Tax-rates/tax-rates_node.html|here]]
  
 Similar to UK APD TAX, there are **2 stages** of GAT calculations. Similar to UK APD TAX, there are **2 stages** of GAT calculations.
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   * €100 per PAX for the flights between 100km and 1500km   * €100 per PAX for the flights between 100km and 1500km
   * €200 per PAX for the flights longer than 1500km   * €200 per PAX for the flights longer than 1500km
 +
 +The tax is expressed to be due on “aerotaxi flights”, defined in an implementing directive as passengers’ flights where the aircraft is chartered for its entire capacity. More coherently “aerotaxi flights”, also for the purposes of this tax, should be limited to aircraft having seating capacity non-exceeding 19 passengers.
  
 [{{ :leon:sales:ILT.png?200|'Italian Luxury Tax' calculations }}] [{{ :leon:sales:ILT.png?200|'Italian Luxury Tax' calculations }}]
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 ----------- -----------
 +
 +===== Portuguese Carbon Tax =====
 +
 +
 +----
 +**Portuguese Carbon Tax** will is calculated for PAX departing from Portugese airports, also for domestic flights.
 +
 +If an aircraft capacity is **> 19 seats** - the fee is **2€** per a passenger.
 +
 +If an aircraft capacity is **< 19 seats** - the fee is calculated as per Carbon Tax formula: **TC x CP x S x (D+1)** where:
 +
 +**TC** = Tax rate of 2€.
 +
 +**CP** = Pollution coefficient of 10.
 +
 +**S** = Maximum seating capacity of the aircraft used.
 +
 +**D** = Distance in KM divided by 1000 and rounded to the first decimal place.
 +
 +----
 +
 +==== Example 1 ==== 
 +
 +Flight OPO - LTN, an aircraft capacity is 25 PAX.
 +
 +{{:leon:sales:pax-tax:tax_more_19_pax.png?nolink|}}
 +
 +__The calculation is as follow__: **TC x S** where:
 +
 +**TC** = 2€
 +
 +**S** = 25 seats
 +
 +So overall 2 x 25 = **50€**
 +
 +
 +----
 +
 +==== Example 2 ====
 +
 +Flight OPO - LTN, an aircraft capacity is 18 PAX.
 +
 +{{:leon:sales:pax-tax:tax_less_19_pax.png?nolink|}}
 +
 +__The calculation is as follow__: **TC x CP x S x (D+1)** where:
 +
 +**TC** = 2€
 +
 +**CP** = 10
 +
 +**S** = 18 seats
 +
 +**D** = 1.3
 +
 +So overall 2 x 10 x 18 x (1.3 +1) = 360 x 2.3 = **828€**
 +
 +<box>**Portuguese Carbon Tax is also available as a column in the Report Wizard,  under the 'Trip' scope.'**</box>
 +
 +
 +-----
 ===== Swedish Aviation Tax ===== ===== Swedish Aviation Tax =====
  
 **Swedish Aviation Tax** is levied on commercial flights carrying passengers and departing from a Swedish airport. **Swedish Aviation Tax** is levied on commercial flights carrying passengers and departing from a Swedish airport.
  
-The **tax rate** depends on the passenger’s final destination. Flights to countries listed under Appendix 1 of the Aviation Tax Act pay 61 SEK per passenger (6 € or $ 7.50). Passengers traveling to countries listed under Appendix 2 are charged 255 SEK (25 € or $ 31.50). For destination countries neither listed in Appendix 1 or 2 of the Aviation Tax Act, the tax rate amounts to 408 SEK per chargeable passenger (40 € or $ 50).+The **tax rate** depends on the passenger’s final destination. Flights to countries listed under Appendix 1 of the Aviation Tax Act pay 69 SEK per passenger. Passengers traveling to countries listed under Appendix 2 are charged 288 SEK. For destination countries neither listed in Appendix 1 or 2 of the Aviation Tax Act, the tax rate amounts to 461 SEK per chargeable passenger.
  
 **More information** about the Swedish Aviation Tax including liability, obligations and the list of the countries included in Appendix 1 and Appendix 2 can be found [[https://www.fccaviation.com/regulation/sweden/swedish-aviation-tax|here]] **More information** about the Swedish Aviation Tax including liability, obligations and the list of the countries included in Appendix 1 and Appendix 2 can be found [[https://www.fccaviation.com/regulation/sweden/swedish-aviation-tax|here]]
Line 378: Line 487:
 ==== Examples ==== ==== Examples ====
  
-[{{ :leon:sales:SAT1.png?200|Calculation based on PAX number}}]+[{{ :leon:sales:pax-tax:sat1_updated.png?200|Calculation based on PAX number}}]
  
 <html> <html>
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 </html> </html>
  
-See screenshot on the right.+See the screenshot on the right.
  
 The trip consisting of 3 flights starts in EPWA and finishes in HECA.  The trip consisting of 3 flights starts in EPWA and finishes in HECA. 
  
-In the simplified version of the calculations, we only consider the flights starting in Sweden and looking at the destination band and the number of PAX flying. No actual PAX are assigned.+In the simplified version of the calculations, we only consider the flights starting in Sweden and look at the destination band and the number of PAX flying. No actual PAX is assigned.
  
 There are 2PAX assigned to the flights from ESGG and 1PAX assigned to a flight from ESSA. There are 2PAX assigned to the flights from ESGG and 1PAX assigned to a flight from ESSA.
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 **The calculation is as follow:** **The calculation is as follow:**
  
-**2 x SEK122 + 1 x SEK255 = SEK377**+**2 x SEK69 + 1 x SEK288 = SEK426**
  
 === Explanation === === Explanation ===
  
-  * rates for the Sweden based airport of departure +  * rates for the Sweden-based airport of departure 
-  * 2PAX departing from ESGG to ESSA - band 1 (2 x SEK122) +  * 2PAX departing from ESGG to ESSA - band 1 (2 x SEK69) 
-  * 1PAX departing from ESSA to HECA - band 2 (1 x SEK255)+  * 1PAX departing from ESSA to HECA - band 2 (1 x SEK288)
  
-[{{ :leon:sales:SAT3.png?200|Calculations based on actual PAX}}]+[{{ :leon:sales:pax-tax:sat2_updated.png?200|Calculations based on actual PAX}}]
 <html> <html>
 <span style="color:red;font-size:100%;">Calculation based on actual PAX</span> <span style="color:red;font-size:100%;">Calculation based on actual PAX</span>
 </html> </html>
  
-See screenshot on the right.+See the screenshot on the right.
  
 The trip starts with 1PAX in EPWA. For the tax calculations, 2PAX are assigned from the Swedish airport (ESGG) but only one of them reaches the final destination located in band 2. The trip starts with 1PAX in EPWA. For the tax calculations, 2PAX are assigned from the Swedish airport (ESGG) but only one of them reaches the final destination located in band 2.
  
-In such case the **calculation is as follow:**+In such case, the **calculation is as follows:**
  
-**1 x SEK255 = SEK255**+**1 x SEK288 = SEK288**
  
 === Explanation === === Explanation ===
  
-  * 1PAX starting at EPWA is not included in the calculation due to being considered as a transfer PAX (PAX that arrives to Sweden from a different country and continues on the journey) +  * 1PAX starting at EPWA is not included in the calculation due to being considered as a transfer PAX (PAX that arrives to Sweden from a different country and continues on the journey) and departs at leg 2 
-  * 1PAX joining at ESGG and departing the journey at HECA. This is band 2 charged at SEK255+  * 1PAX joining at ESGG and departing the journey at HECA. This is band 2 charged at SEK288
  
 <box>**IMPORTANT! It only applies to larger aircraft as aircraft with a seating capacity of 10 or less are exempt. Children under the age of two (infants) and 'transit PAX' are exempt from the calculations.**</box> <box>**IMPORTANT! It only applies to larger aircraft as aircraft with a seating capacity of 10 or less are exempt. Children under the age of two (infants) and 'transit PAX' are exempt from the calculations.**</box>
Line 596: Line 705:
 ===== US Passenger Taxes ===== ===== US Passenger Taxes =====
  
-Commercial flights arriving in the US from abroad are subject to two two types of passenger taxes: +Commercial flights arriving in the US from abroad are subject to two types of passenger taxes: 
  
   - **Customs Air Passenger User Fee (CUF)**   - **Customs Air Passenger User Fee (CUF)**
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 ---------------- ----------------
 +===== 'US Segment Tax' =====
 +
 +**US Segment Tax** is calculated for any PAX arriving in the US, departing from the US, and flying domestically within the US.
 +
 +**Calculation** of the 'US Segment Tax' are as per below:
 +
 +**US Segment Tax = PAX x RATE**
 +
 +where:
 +
 +  * **PAX** - number of PAX arriving in the US, departing from the US, and flying domestically within the US
 +  * **RATE** - rate per PAX for 2023 is **$4.80** and for 2024 is **$5.00**
 +
 +==== Example ====
 +[{{ :leon:sales:pax-tax:us_segment_tax.png?300|'US Segment Tax' calculations}}]
 +
 +The presented schedule consists of 5 flights, 3 of which are subject to the 'US Segment Tax' calculations:
 +
 +  * **KMIA** - CYYZ - 3 PAX
 +  * CYYZ - **KJFK** - 2 PAX
 +  * **KJFK** - **KBOS** - 2 PAX
 +
 +The rate for the flights in 2024 is **$5.00**.
 +
 +Based on the above, the calculations are as follows:
 +
 +**(3+2+2) x $5.00 = 7 x $5.00 = $35.00**
 +
 +
 +<box>**Additionally, 'US Segment Tax' columns will be available in the Report Wizard > scopes 'Flight' and 'Trips'**.</box>
 +
 +---------------------
leon/passenger-tax-calculations.1694609841.txt.gz · Last modified: 2023/09/13 12:57 by rafal

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