Understanding France’s 2025 Aviation Solidarity Tax
France recently updated its Aviation Solidarity Tax, introducing higher rates and a new structure that significantly impacts business aviation operators. This overview breaks down what has changed, who is affected, and how the tax is calculated—providing operators with key information they need to stay compliant.
What is the French Solidarity Tax, and where did it come from?
The French Aviation Solidarity Tax (Taxe de Solidarité sur les Billets d'Avion, or TSBA) is a passenger tax applied to all flights departing from mainland France and overseas territories, with some limited exemptions. The revised structure, in effect as of March 1, 2025, is codified under Articles L. 422-13 to L. 422-20 of the French Code des Impositions sur les Biens et Services (CIBS).
While in place since 2006, the TSBA has been revised as part of the 2025 French Budget Law. The updated measure is projected to raise approximately €1 billion in revenue, contributing to efforts to reduce the French national deficit. The TSBA is separate from and in addition to France’s Civil Aviation Tax.
How does the tax impact aircraft operators?
The updated tax applies to any commercial air transport flight, whether operated by a fixed-wing aircraft or a helicopter, departing from French national territory, which may include business jets or helicopters. Under French law, commercial air transport is defined as “any movement of an aircraft operated in the course of an economic activity for the purpose of transporting passengers or goods on behalf of hire or reward from a point of origin to a point of destination other than that point of origin.”
Operators must collect and remit the tax unless the flight qualifies for an exemption, which includes:
Emergency medical evacuations or vital transport (e.g., blood, organs, medicines)
Flights due to forced landings or technical stops
Flights with only flight crew onboard
Connecting passengers, if their layover is 24 hours or less
Children under the age of two
Non-commercial (“own-account”) flights
Importantly, the flight plan designation does not determine tax liability—only the commercial nature of the activity does.
While the tax applies to all operators, French-based carriers will likely face a greater financial burden due to the sheer volume of departures from France. The TSBA is applied per passenger on all commercial air transport flights, regardless of distance.
How is the tax calculated?
The revised tax introduces two variables to determine the rate per passenger. The first is the distance band, which is assessed based on the location of the final destination from the primary reference aerodrome. For flights departing from mainland France, the distance is calculated from Paris Charles de Gaulle (CDG). For flights departing from French overseas territories, the calculation is made from the main airport of that territory. The final destination is referenced against the main aerodrome of the capital city of the state in which the destination is located.
The second variable is the flight service category. Based on the type of aircraft and how it is operated, the TSBA now distinguishes between four categories:
Once the flight is deemed commercial, the applicable tax rate will be charged per passenger on board:
Because the business aviation category is limited to aircraft with no more than 19 passenger seats, larger private aircraft—such as BBJs or ACJs—are categorized under the lower-rate airline structure, rather than the higher-rate business aviation tier.
Who is responsible for reporting and payment?
Operators are responsible for self-declaring and paying the tax through the French government’s electronic portal—the same system used for other French aviation taxes. Reporting and payment go to the French Civil Aviation Authority (DGAC).
Declarations may be due either monthly or quarterly, depending on the operator’s annual Civil Aviation Tax liability. If liability exceeds €12,000, reports are filed monthly; if below that threshold, an operator can file quarterly.
Are there penalties for non-compliance?
The system is based on self-reporting, but non-compliance comes with penalties. If an operator fails to declare passenger numbers, the tax is applied based on the aircraft’s full seat capacity. In addition, late or incomplete filings are subject to surcharges. The French authorities have stated they will begin compliance checks, and back-tax assessments can be issued for up to three years retroactively.
Are any incentives included?
A proposed incentive would allow operators uplifting Sustainable Aviation Fuel (SAF) on non-EU ETS flights to recover 50% of the SAF price premium. However, this mechanism is not yet in effect and would require approval from the European Union to ensure compliance with EU law.
France's updated Aviation Solidarity Tax is set to directly impact business aviation operators in 2025 and beyond. Operators should take proactive steps to ensure compliance, and if unsure about whether their operation must comply, consult a tax expert. Stay informed through 4AIR's PolicyWatch tool and Newsletter— resources for the latest updates on policies shaping the business aviation landscape. Learn more about how 4AIR can provide support today for assistance with tax monitoring and compliance.
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