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leon:passenger-tax-calculations [2024/02/05 09:46]
rafal ['US Segment Tax'] 		leon:passenger-tax-calculations [2024/04/12 10:59] (current)
rafal [Destination bands]
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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 }}]
leon/passenger-tax-calculations.1707126394.txt.gz · Last modified: 2024/02/05 09:46 by rafal

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