France imposes a Civil Aviation Tax (Taxe de l’Aviation Civile) on all commercial air transport departing from French territory. This tax is separate from the airport tax and the solidarity tax, and it directly funds the country’s civil aviation infrastructure and oversight programs. As with other French air travel taxes, compliance is required regardless of whether the flight is scheduled or unscheduled.

Who Must Comply

The Civil Aviation Tax applies to all commercial operators departing from French airports, including overseas departments and collectivities. Business aviation operators conducting charter flights (Part 135 equivalent) fall within this scope. Non-commercial (private Part 91-type) operations are not subject to this tax.

Current Tax Rates (2025)

Rates are assessed on a per departing passenger basis, with distinctions based on destination.

In addition, a separate rate of €1.50 per metric ton applies to freight and mail shipments on commercial aircraft.

Filing and Payment Obligations

Operators must file returns and remit payment monthly or quarterly, depending on annual liability. Even if no taxable passengers are carried during the reporting period, a zero-activity declaration is still required. Supporting documentation, including flight manifests and operational data, must be retained for audit purposes for at least three years.

Common Pitfalls for Business Aviation

• Assuming small charter flights are exempt—if the operation is commercial, the tax applies regardless of aircraft size.
• Missing filings during light activity months—zero activity still requires declaration.
• Confusing this tax with France’s solidarity tax or airport tax—they are separate and require separate filings.

Universal Can Help

Keeping up with multiple French air travel tax requirements—each with different rates, exemptions, and deadlines—can create a compliance headache. Universal’s EU Travel Tax Management Services provide end-to-end support, including automated tracking, accurate tax calculations, filing, and liaison with French authorities.

Learn more about our French Civil Aviation Tax support services

Final Thoughts

As part of a broader regulatory landscape, France’s Civil Aviation Tax is one of several financial considerations that business aviation operators must plan for when flying to or from the region. Ensuring accurate filing and timely payment can help you avoid costly penalties and keep your missions running smoothly.