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, 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.
Key Details of the Tax and Its Implementation:
- Applicability: The tax applies to all passengers departing from France on private jets, with the amount depending on flight distance and aircraft type.
- Implementation Date: 1st March 2025.
- Exemptions: There are no known exemptions for business aviation at this stage.
- VAT: A 10% VAT will be applied on top of the tax for domestic flights within France. However, this VAT does not apply to international departures from French airports.
This measure is part of France’s 2025 budget, introducing new levies on aviation and affecting private jet operations.