Policy issues

Taxes – Aviation Taxes in Europe


Several EU-wide taxes affect business aviation. On top of those taxes, European member states are beginning to impose additional taxes at the national level. The UK’s Air Passenger Duty (APD) and Italy’s luxury tax are two examples.

With all of the additional taxes being enforced at different levels throughout Europe, EBAA has been working with local authorities and national associations to try to minimise the impact on business aviation.

The results are based on the latest information available from the national authorities.

EBAA has also prepared a snapshot of all taxes in Europe affecting aviation, and specifically business aviation.

Luxury Tax

In December 2012, the Italian Parliament approved a luxury tax on business jets and helicopters. The tax applies to Italian-registered aircraft, and non-Italian registered aircraft that spend more than 6 months in Italian territory, and applies to flights operated to and from Italy.

For each flight, the charge is applied per passenger, as follows:

  • €10 for less than 100 km
  • €100 for more than 100 km and less than 1500 km
  • €200 for more 1500 km

Please find the EBAA Guidelines in the top left.

Fuel Tax

The EU has legislation on energy taxation. However, the EU member states transpose the energy taxation directive to the aviation sector in different ways, which leads to gaps in the interpretation of EU law.

EBAA is contributing to the European Commission’s efforts to ensure a harmonised implementation of the directive with a set of common understanding and interpretation of these rules.

Work in on-going, through consultations and meetings at European level and local level. Updates will be provided to members when available.


Need more information ?

Please contact Vanessa Rullier-Francaud at vrullier@ebaa.org