← Guides / France

France Aviation Tax Guide

French aviation taxation. The guide covers: the TVA on aircraft — the sale and lease of aircraft (the "livraison d'aéronefs") are subject to TVA at 20% (the standard rate); the TVA on the import of aircraft is 20%; the TVA on the repair and maintenance of aircraft is 20%; the taxe d'aéroport (airport tax) — a tax paid by the airline for each departing passenger, collected by the airport operator and paid to the French Civil Aviation Authority (DGAC — Direction Générale de l'Aviation Civile); the rate varies by airport and by passenger class (approximately €5–€15 per departing passenger for domestic and intra-EU flights, €10–€30 for international flights); the taxe de l'aviation civile (TAC) — a tax paid by the airline for each departing passenger, used to fund the DGAC (approximately €4–€8 per passenger); the corporate tax for airlines — airlines operating in France are subject to the standard corporate tax (IS) at 25% (or 15% for SMEs); the French branches of foreign airlines are subject to the standard IS on their French-source income; the income from international operations is allocated according to the OECD model (the "règle de la direction effective" — the place of effective management); the surtax on airlines (taxe de l'aviation civile additionnelle) — an additional tax on airline tickets for flights departing from France (the "taxe de solidarité sur les billets d'avion" — the Chirac tax): (a) €1.13 per passenger for domestic and intra-EU economy flights, (b) €4.51 for intra-EU business class, (c) €4.51 for international economy, (d) €18.07 for international business class (2026 rates); the tax is collected by the airline and paid to the DGAC; the aerospace industry — tax credits — the "Crédit d'Impôt Recherche (CIR)" applies to R&D expenses in the aerospace sector (new aircraft design, engine efficiency, composite materials, avionics software); the CIR at 30% is particularly valuable for the aerospace industry, which invests heavily in R&D; the "Crédit d'Impôt Innovation (CII)" at 20% applies to the design of new aerospace products for SMEs.

The French aviation sector is subject to specific taxes, including the solidarity tax (Chirac tax) on airline tickets. All amounts in Euros (EUR). For related reading, see our VAT Guide → and Corporate Tax Guide →.

Aviation Taxes

• Solidarity tax (Chirac tax): The "taxe de solidarité sur les billets d'avion" is a surcharge on airline tickets for flights departing from France. Rates (2026): (a) domestic/intra-EU economy: €1.13, (b) intra-EU business: €4.51, (c) international economy: €4.51, (d) international business: €18.07. The tax is used to fund development aid and the DGAC.
• Airport tax and TAC: The "taxe d'aéroport" is approximately €5–€30 per departing passenger (depending on the airport and the destination). The "taxe de l'aviation civile" is approximately €4–€8 per passenger. Both taxes are collected by the airline and paid to the DGAC.

Aerospace R&D Incentives

• CIR for aerospace: The aerospace industry benefits from the CIR at 30% on eligible R&D expenses. The eligible costs include: (a) the salaries of aerospace engineers and researchers, (b) the costs of wind tunnel tests and simulations, (c) the prototyping of new aircraft components, (d) the certification and flight tests for new aircraft, (e) the subcontracting costs to research organisations (up to €2 million per project).

For the corporate tax rules for international airlines, see our Cross-Border Tax Guide →. For the employment of pilots and crew, see our Hiring Employees Guide →.