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€.
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€.