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--- leon:passenger-tax-calculations [2023/12/01 17:30]
bartek [Dutch Aviation Tax]
+++ leon:passenger-tax-calculations [2024/04/12 10:59] (current)
rafal [Destination bands]
@@ Line 260: / Line 260: @@
   * **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 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.
@@ Line 397: / Line 399: @@
   * €100 per PAX for the flights between 100km and 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 }}]
@@ Line 701: / Line 705: @@
 ===== 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)**
@@ Line 769: / Line 773: @@
 ----------------
+===== '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>
+---------------------

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