French Solidarity Tax
French Solidarity Tax (Tarif de solidarité de la Taxe sur le transport aérien de passagers) is in addition to the Civil Aviation Tax. It applies to commercial aircraft operators departing from an airport situated on French territory (Metropolitan France, French overseas departments and collectivities).
What is Solidarity Tax?
Solidarity Tax is imposed on the carriage of passengers on commercial flights (flights operated for remuneration) departing from airports located in French territory, including Metropolitan France, French overseas departments, and collectivities. The amount payable depends on the passenger’s final destination, the type of aircraft used, and the class of travel (if applicable).
As of 1 March 2025, the Solidarity Tax structure and rates have undergone significant changes. For the most up-to-date tax rates, please visit our Aviation Tax Compass.
The tax is calculated based on three destination bands. Short-haul applies to airports within the European Economic Area (EEA)* and countries whose capital’s main airport is less than 1,000 km from CDG, including destinations like the UK and Switzerland. Mid-range covers airports in territories or states that do not fall under the Short-haul or Long-haul categories. Long-haul applies to airports in countries whose capital’s main airport is more than 5,500 km from CDG. If your flight departs from mainland France, the distance is measured from CDG. However, if the departure is from a French overseas territory, the distance is calculated from the main airport of that territory.
In addition to the final destination, the amount of Solidarity Tax payable is determined by the type of aircraft and the class of travel. There are four distinct categories that define the applicable tax rate. The Standard category applies when the service does not meet the criteria for any of the other categories. With Additional Service applies when the service does not qualify for either of the last two categories, and the passenger travels in a premium cabin on at least one flight segment. Business Aircraft with Turboprop Engines applies to non-scheduled flights operated with a turboprop aircraft configured for 19 passengers or fewer. Business Aircraft with Turbojet Engines applies to non-scheduled flights operated with a turbojet aircraft configured for 19 passengers or fewer.
Reduced Solidarity Tax rates apply to specific flight categories. These include flights between Corsica and mainland France, flights between mainland France and French overseas territories, or between these territories themselves. Public Service Obligation (PSO) flights also qualify for reduced rates. For a detailed breakdown of the reduced tax rates, please visit our Aviation Tax Compass.
Did you know?
Solidarity Tax is not to be confounded with the landing and passenger charges paid through the handler to the airport operator. The competent authority administering Solidarity Tax is the French Civil Aviation Authority DGAC.
Who is liable for Solidarity Tax?
Regulated are commercial aircraft operators performing scheduled or unscheduled flights. With regard to exemptions, Solidarity Tax follows the same rules as Civil Aviation Tax. It does not apply to non-commercial operators as these are exempt. Several other flight and passenger exemptions apply, most notably, the exemption of flights following a tech stop or a forced landing due to bad weather or mechanical failure. Flight crew and children below the age of two are also exempt. It must be noted, there exists no de-minimis threshold for aircraft below a certain weight.
Obligations under the Solidarity Tax?
Tax liability arises with the operation of a qualifying flight. Regulated aircraft operators must:
- declare and pay Solidarity Tax by the last day of the month following the end of the accounting period. The return cycle is quarterly if the annual Civil Aviation Tax liability is below € 12,000.00. Otherwise, you have to declare and pay Solidarity Tax on a monthly basis.
- submit a nil declaration if during the accounting period no chargeable passengers were carried
- keep records until the last day of the third year following the year in which the tax becomes due
* The EEA comprises all 27 EU Member States, as well as Iceland, Liechtenstein and Norway. List of EU Member States: Austria, Belgium, Bulgaria, Cyprus, Croatia, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden