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EBAA France: Understanding the Solidarity Tax on Air Passenger Transport in 2025

20 March 2025

In this document prepared by EBAA France, you will find two articles—one in English and one in French—providing an overview of the Solidarity Tax (TS) on Air Passenger Transport as applied in 2025. The articles clarify the distinction between TS and the TTAP tax surcharge, the applicability of TS to commercial helicopter flights, and the correct tax rates for non-scheduled air services. Additionally, they outline key exemptions, such as medical evacuation flights and employee travel for work purposes. These updates ensure compliance with the latest French aviation tax regulations.

1. Application of the Solidarity Tax (TS) for Corsican Airports

1.a. What is the legal regime for the solidarity rate of the tax on air passenger transport for Corsican airports?

The Solidarity Tax (TS) applies based on specific criteria, including taxable items and taxable events, as outlined below:

  • The TS applies to any commercial flight departing from national territory, which includes metropolitan France, Corsica, and the overseas departments and regions.
  • The taxable event for the TS is the passenger’s boarding, as provided for in Article L.422-14 of the Goods and Services Tax Code (CIBS).
  • For domestic flights (for example, Marseille – Bastia), the TS is only paid once.

1.b. What is the link between the tax referred to in Article L.422-29 of the CIBS and the TS for Corsican airports?

In Corsica, the tax related to boarding or landing falls under Article L.422-29 of the CIBS and represents a surcharge on the Tax on Air Passenger Transport (TTAP). This surcharge is separate from the TS and does not affect its application.

2. TS Liability for Helicopter Operators

Are helicopter operators liable to pay the TS for passengers on board commercial flights?

Yes. Under Article L.422-14 of the CIBS, any passenger boarding within the taxable territory on a commercial flight, except in direct transit, is subject to the TS.

Helicopters are classified as aircraft under Article L.6100-1 of the French Transport Code. Consequently, commercial helicopter flights fall within the scope of the TS, regardless of the type of aircraft used. Current legislation makes no distinction between different aircraft types for commercial flights.

3. TS Rate for Non-Scheduled Helicopter Services

Should helicopter operators providing non-scheduled air services apply the “business aircraft – turboprop” rate or the general commercial rate?

According to Article 30 of the 2025 Finance Act:

  • Only operators of non-scheduled air services using aircraft equipped with one or more turboprop engines are subject to the “business aircraft with turboprop” rate.

Since helicopters are not explicitly mentioned in Article 30, helicopter operators providing non-scheduled air services (as well as those providing scheduled services) must apply the tax rates corresponding to the following service categories:

  • “Normal”
  • “With additional services”

The applicable rates must be applied in accordance with the TTAP tax base (see Question 2).

4. TS Exemptions for Employees or Managers on Board

Is the TS due when an employee or manager of the operator (who is not a crew member) boards a flight on behalf of the company?

According to Article L.422-14 of the CIBS, any passenger boarding a commercial aircraft in the taxable territory, except in direct transit, is subject to the TS.

However, exemptions apply:

  • TS is due if an employee or manager boards for personal reasons (for example, a flight attendant travelling on holiday).
  • TS is not due if an employee or manager boards for professional reasons (for example, a crew member repositioning for duty).

In addition, for private flights (own-account transport) involving:

  • Employees or managers of the operator, or
  • Employees or managers of a company that owns 100% of the operator,

these flights are not subject to the TS.

5. TS Exemptions for Emergency Medical Flights

Do emergency medical evacuation flights qualify for TS exemptions?

Yes. According to the 2025 tax notice, the following are not considered public air transport flights:

  • Emergency medical evacuations, including round-trip flights for the vital transport of blood, organs, or medicines.

This means:

  • Any medical flight undertaken for a vital emergency (transporting a patient, organs, or medicines) is exempt from the TS.
  • Return flights or empty positioning flights, even if not urgent, but carried out as part of the same medical operation, are also exempt.

6. TS Application to General Aviation and Private Transport

Is the TS due when an aircraft is not specifically operated on a commercial basis and the flight plan is filed as “General Aviation” (G)?

Flight plans specify the type of flight, such as:

  • G – General aviation
  • N – Non-scheduled transport
  • R – Scheduled transport
  • M – Military
  • X – Other

However, filing a flight plan under “General Aviation” (G) does not determine whether the tax applies.

Article L.422-5 of the CIBS defines commercial flights based on economic activity and the transport of passengers for third parties. If an aircraft is not used for commercial transport, the flight is not taxable under the TS.

How does fractional ownership affect the TS?

  • Shared or fractional ownership models fall under own-account transport (not commercial).
  • If no economic activity is involved, the TS does not apply.
  • However, if a specific case qualifies as commercial transport, the TS may be due.

For detailed interpretations, refer to the DGAC notice on shared or fractional ownership:
DGAC Transport Guidelines

7. Impact of Flight Plan Filing on TS Application

Does the flight type in the flight plan affect TS liability?

No. The TS applies based on whether the flight meets the criteria for commercial transport, regardless of the flight plan classification (G, N, R, etc.).

8. TS for Passengers Who Are Also Shareholders

Is an operator liable for the TS when a shareholder boards as a passenger?

Yes. If:

  • The operator conducts a commercial flight under Article L.422-5, and
  • The shareholder qualifies as a passenger under Article L.422-3,

then the TS is due for their boarding.

9. TS for Aircraft Configurations with 19+ Seats

How is the tax applied to aircraft with a maximum operating passenger seating capacity (MOPSC) above 19 seats but configured with 19 seats or fewer?

For example:

  • Airbus A318 ACJ
  • Boeing 737 BBJ

Article L.422-22-1 of the CIBS (created by Article 30 of the 2025 Finance Act) refers explicitly to the MOPSC, as defined by EASA.

The tax category is determined based on the MOPSC value, not the actual seating configuration.

Aircraft classified with MOPSC greater than 19 seats must therefore apply the higher tax rate.

10. TS Application for Multi-Stop Domestic Flights

What happens if a domestic multi-stop flight includes layovers of less than 24 hours?

Under Article L.422-7 of the CIBS, a passenger is considered in transit if:

  • The journey forms part of the same air transport operation.
  • The final destination and initial departure airport are different (except within the Paris airport system: CDG, Orly, Le Bourget).
  • The layover is less than 24 hours.