New French Passenger Tax on Private Jet Flights

Understanding France’s New Private Jet Tax

Key Details on the €420 Passenger Fee and Its Impact on Travel

As of 1st March 2025, France will introduce a new tax on all passengers departing from French airports on private jet flights. This regulation, included in the 2025 budget, introduces varying tax rates based on flight destinations and aircraft types.

At GlobeAir, we are committed to providing full transparency regarding any regulatory changes that may impact our clients. Below, we outline everything you need to know about this new tax and how it will be applied to private jet travel from France.

What is the New French Private Jet Tax?

Understanding the Different Tax Categories

The newly introduced departure tax applies exclusively to commercial aircraft operators and varies depending on the distance flown and aircraft type. Below are the key details:

Key Details of the Tax and Its Implementation:

• Applicability: The tax applies to all commercial aircraft operators (not private non-commercial flights) departing from French airports, based on flight distance and aircraft type.
• Implementation Date: 1st March 2025.
• Distance Calculation: The tax is based on the distance between Paris and the capital’s main airport of the destination country, rather than the actual departure or arrival airport.
• VAT: A 10% VAT applies on top of the tax for domestic flights within France. However, this VAT does not apply to international departures from French airports.

Special Considerations:

• Helicopters operated commercially will be included under this tax.
• Medical flights are expected to be taxed but require further confirmation.
• Fractional ownership operators may be subject to the tax unless they meet specific ownership conditions (such as a minimum ownership of 1/16th of the aircraft).

Exemptions:

• Flights following a technical stop.
  
• Flights forced to land due to bad weather or mechanical failure.
  
• Flight crew and children under two years old.
  
• Non-commercial operators.
  
• Cargo flights (without passengers).

Legal Framework of the Tax

This tax has been introduced under Article L. 422-22 and Article L. 422-22-1 of the French Tax Code, as part of Ordonnance n° 2021-1843 du 22 décembre 2021. These legal provisions define the tax rates based on the final destination of the passenger and the type of aircraft used.

The regulation applies exclusively to non-scheduled air services operated for commercial purposes, which include private jet charters and other business aviation flights. According to the law, non-scheduled air services are defined as flights that do not fall under Article 2, Section 16 of EU Regulation (EC) No. 1008/2008, which governs commercial airline operations.

Operators must self-declare and pay their tax using the French Government's aeronautical tax system via their official website.

How This Tax Affects GlobeAir Clients

To comply with this new regulation, GlobeAir will integrate the tax into all pricing for flights departing from France. Here’s how it will affect your private jet bookings:

• Applies to All Departures from France: Every passenger departing on a private jet from a French airport will be subject to the applicable tax rate.
• Included in Pricing: The tax will automatically be added to the total flight cost.
• Applies to Empty Leg Flights: This tax will also be applied to empty leg flights originating from French airports.

GlobeAir has updated its pricing system accordingly, allowing a seamless booking experience for our clients.

*Example: For flights on business aircraft with jet engines departing from France to European destinations, each passenger will incur a €420 tax (without VAT). However, for flights departing and arriving within France, the tax increases to €462 per passenger due to the 10% VAT surcharge.

Why Has France Introduced This Tax?

The new passenger tax is part of France’s 2025 fiscal policies, introduced to increase tax revenues from private aviation. The government estimates that this tax will contribute to public finance initiatives while implementing new levies on private aviation.

The regulation applies specifically to non-scheduled private flights operated by business aircraft. It introduces a new tax framework for private aviation within France’s broader fiscal policies.

This tax was officially introduced through France’s national financial law, as stated in Article L. 422-22 and Article L. 422-22-1 of the French Tax Code.

Conclusion

GlobeAir remains dedicated to providing a seamless and transparent booking experience, ensuring that your journey remains effortless despite these regulatory changes.

Our concierge team is available to assist with planning your flights and optimising your travel experience under the new tax framework.

For more information, contact us via email or WhatsApp.