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Austrian Air Transport Levy (ATL) is a departure tax charged on the carriage, from Austrian airports, of passengers on board aircraft with an authorized weight of more than 2,000 Kg (4,400 lbs).
Both commercial and non-commercial business aircraft operators are subject to this tax.
The amount due per passenger depends on the geographical distance of the destination country/territory from Austria.
Starting from 1 September 2020, passengers will be taxed the following rates:
If you carry out domestic flights in Austria and are liable to pay VAT for the transport of passengers, the effective tax rate will be slightly lower because VAT can be deducted from the air transport levy.
Under this scenario, the tax rates per passenger are:
There are also the following exemptions from the ATL due:
More information about the Austrian Air Tax Levy can be found here
Calculations based on PAX number
See screenshot on the right.
The MTOW of the aircraft is more than 2000kg (4400lbs).
The trip consists of 5 flights, 3 of which start in Austria.
In the simplified version of the calculations, we only consider the flights starting in Austria and looking at the destination band and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
3 x €12 + 3 x €26.55 = €115.65
Calculations based on actual PAX
See screenshot on the right.
The MTOW of the aircraft is more than 2000kg (4400lbs).
The trip consists of 5 flights, 3 of which start in Austria.
PAX names are assigned to the flights.
The calculation is as follow:
3 x €26.55 = €79.65
Calculations based on actual PAX and 24h gap
See screenshot on the right.
The MTOW of the aircraft is more than 2000kg (4400lbs).
The trip consists of 5 flights, 3 of which start in Austria.
The calculation is as follow:
3 x €12 + 3 x €26.55 = €115.65
Calculations based on actual PAX including Animal
The MTOW of the aircraft is more than 2000kg (4400lbs).
The trip consists of 5 flights, 3 of which start in Austria.
PAX names are assigned to the flights. Domestic flight with an animal and 2PAX.
The calculation is as follow:
1 x €12 + 2 x €26.55 = €65.10
This is an additional tax available in the Requests/Quotes section.
The 'Belgium Embarkation Tax' is calculated for each passenger departing from Belgium airports, regardless of whether they are on commercial or non-commercial flights. The tax rate is determined by the distance from the most frequently visited Belgium airport (Brussels Airport BRU/EBBR) to their final destination, considering whether the destination is within or outside the European Economic Area (EEA), Switzerland, or the UK.
The following tax rates apply:
Several flight and passenger exemptions are currently in place. No tax applies for:
Calculations based on PAX number
See the screenshot on the right.
The trip consisting of 3 flights starts in EBLG and finishes in LSZH.
In the simplified version of the calculations, we only consider the flights starting in Belgium and looking at the destination and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
3 x €2.00 + 2 x €2.00 = €10.00
Calculations based on actual PAX
See the screenshot on the right.
The trip consisting of 3 flights starts in EBLG and finishes in LSZH.
In the simplified version of the calculations, we only consider the flights starting in Belgium and looking at the destination and the PAX flying on each of the qualified flights.
The calculation is as follow:
3 x €10.00 + 2 x €2.00 = €34.00
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€.
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€.
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€.
German Aviation Tax is a departure tax on commercial air transport.
It is levied on the carriage, from an aerodrome situated in Germany, of passengers on board fixed-wing and rotary-wing aircraft.
The amount due per passenger depends on the distance of the biggest commercial airport in the country of destination from Germany's largest airport, Frankfurt am Main.
The destination airports are divided into 3 bands:
Similar to UK APD TAX, there are 2 stages of GAT calculations.
The first stage is based on a simplified calculation and only takes into consideration the number of PAX leaving Germany and the airport of destination. Based on this data the simplified tax amount is calculated.
Once the PAX names are added, Leon moves on to the second stage of GAT calculation. Based on the PAX names on each flight, Leon compares the names and calculates the tax based on the actual PAX and their final destination.
The recalculation is required. In order to perform the recalculation, you need to:
More information about the 'German Aviation Tax' can be found here
Example 1
Calculations based on PAX number
See screenshot on the right.
The trip consisting of 3 flights starts in EDDB and finishes in DNMM.
In the simplified version of the calculations, we only consider the flights starting in Germany and looking at the destination band and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
3 x €7.38 = €22.14
Calculation based on actual PAX
See screenshot on the right.
The trip starts with 3PAX in EDDB. The same PAX continues from UUWW and the trip finishes with 2of the PAX on the last flight. 1PAX finishes at UUWW.
In such case the calculation is as follow:
2 x €41.49 + 1 x €7.38 = €90.36
Example 2
Calculations based on PAX number
See screenshot on the right.
The trip consisting of 3 flights starts in EDDB and finishes in EDDB.
In the simplified version of the calculations, we only consider the flights starting in Germany and looking at the destination band and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
2 x 3 x €7.38 = €44.28
Calculation based on actual PAX
See screenshot on the right.
The trip starts with 3PAX in EDDB. The same 3PAX continues from EDDW to UUWW. 1PAX leaves in UUWW and 2PAX carry on to EDDB.
In such case the calculation is as follow:
3 x €7.38 = €22.14
Example 3
See screenshot on the right.
The trip consisting of 2 flights starts in EDDB and finishes in VTBS.
The trip starts with 0PAX and finishes with 2PAX on the last flight.
In this case, calculations based on PAX number and actual PAX will be the same.
The TAX calculated will amount to €0 because there are no PAX departing from the German airport.
This is an additional item available only in the Requests/Quotes section.
'Italian Luxury Tax' is only calculated for the flights from and to Italian airports and depending on the number of PAX on each flight and the distance. The distance is calculated using Great Circle Distance + 95km.
The values are as per below:
Trip consists of 3 flights to and from Italy.
Each flight has 3PAX added.
The distance between the airports on 2 of the flights is greater than 1500km and on the 3rd flight - 800km
In such case the calculation is as follow:
(6PAX x €200) + (3PAX x €100) = €1500
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.
Flight OPO - LTN, an aircraft capacity is 25 PAX.
The calculation is as follow: TC x S where:
TC = 2€
S = 25 seats
So overall 2 x 25 = 50€
Flight OPO - LTN, an aircraft capacity is 18 PAX.
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€
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).
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 here
Example 1
Calculations based on PAX number
See screenshot on the right.
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.
There are 2PAX assigned to the flights from ESGG and 1PAX assigned to a flight from ESSA.
The calculation is as follow:
2 x SEK122 + 1 x SEK255 = SEK377
Calculation based on actual PAX
See 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.
In such case the calculation is as follow:
1 x SEK255 = SEK255
UK Air Passenger Duty Tax (UK APD) applies to trips departing from the UK or Northern Ireland and is based on below criteria:
All the rates and allowances of the UK APD can be found here.
The calculations are performed for the whole trip.
The rates vary depending on whether the trip starts in the UK or Northern Ireland and the airport of destination.
The trips starting in the Scottish Highlands and Island are excluded from UK APD.
There are 2 destination bands:
Additionally, the calculation of UK APD for the trips starting at Northern Ireland take into consideration whether the flight is 'direct' or 'indirect'.
The countries falling into each 'Destination band' are listed here
There are 3 rates of duty for each destination band depending on the class of travel:
The rate type can be assigned to the aircraft in the Settings > Fleet > Sales tab of the aircraft edit.
Duty is charged on each passenger at the rate for the place where their journey ends (their final destination).
There are 2 stages od UKAPD tax calculations.
The first stage is based on a simplified calculation and only takes into consideration the number of PAX leaving UK and the airport of destination. Based on this data the simplified tax amount is calculated.
Once the PAX names are added, Leon moves on to the second stage of UKAPD tax calculation. Based on the PAX names on each flight, Leon compares the names and calculates the tax based on the actual PAX and their final destination.
The recalculation is required. In order to perform the recalculation, you need to:
If the journey is made of one flight the final destination is where that flight ends. If the journey includes more than one flight, and the flights are connected, the final destination is where the last flight ends and is not followed by a connected flight.
Example 1 - UK
Calculations based on PAX number
See screenshot on the right.
The trip consisting of 3 flights starts in EGGW and finishes in KJFK.
The aircraft is of higher rate type.
In the simplified version of the calculations, we only consider the flights starting in the UK and looking at the destination band and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
3 x GBP78 = GBP234
Calculation based on actual PAX
See screenshot on the right.
The trip consisting of 3 flights starts in EGGW and finishes in KJFK.
The trip starts with 3PAX and finishes with 2 of the initial PAX on the last flight. 1PAX finishes at EPWA.
The aircraft is of a higher rate type.
In such case the calculation is as follow:
2 x GBP515 + 1 x GBP78 = GBP1108
Example 2 - Northern Ireland
Calculations based on PAX number
See screenshot on the right.
The trip consisting of 3 flights starts in EGAA and finishes in KJFK.
The aircraft is of a higher rate type.
In the simplified version of the calculations, we only consider the flights starting in Northern Ireland and looking at the destination band and the number of PAX flying. No actual PAX are assigned.
The calculation is as follow:
2 x GBP78 = GBP156
Calculation based on actual PAX
See screenshot on the right.
The trip consisting of 3 flights starts in EGAA and finishes in KJFK.
The trip starts with 2PAX and finishes with 3PAX on the last 2 flights.
The aircraft is of a higher rate type.
In such case the calculation is as follow:
2 x GBP515 = GBP1030
Commercial flights arriving in the US from abroad are subject to two two types of passenger taxes:
Air Passenger User Fees are only levied on commercial flights arriving in the US from abroad. Commercial flights are flights where passengers are carried for compensation on board civilian aircraft
The default rates for both taxes are as follows:
The following flight categories are exempted:
Below are two examples of tax calculations
Example 1
See the screen on the right.
The trip consists of numerous flights arriving in the USA.
Calculations are as follows
Example 2
See the screen on the right.
The trip consists of numerous flights arriving in the USA.
Calculations are as follows