France's Private Jet Tax: 2026 Rates and Impact

A tax in force since 1 March 2025

Enacted in the 2025 Finance Act (law of 14 February 2025), the increase in the air passenger tax — commonly known as the "solidarity tax on air tickets" — introduced a tariff specific to business aviation, codified in Article L. 422-22 of the Code des impositions sur les biens et services. With no budget passed in late 2024, its application was deferred to 1 March 2025. It targets non-scheduled aircraft with up to nineteen seats — the heart of private charter.

The 2026 rates: how much per passenger?

The amount depends on two criteria: the aircraft's engine type — turboprop or jet — and the distance to the destination. It is charged per embarked passenger. These amounts, in force since March 2025, are carried over unchanged for the period running to 31 March 2027.

Aircraft type	European or equivalent destination	Intermediate destination (outside Europe, under 5,500 km)	Long-haul destination (over 5,500 km)
Business aviation — turboprop	€210	€675	€1,025
Business aviation — jet	€420	€1,015	€2,100

By comparison, an economy-class scheduled ticket carries €7.40 on a European route. The long-haul jet rate — €2,100 per passenger — is the ceiling of the scale.

How the tax applies

Several rules determine what is actually owed:

• Per embarked passenger, not per seat or per flight: a full cabin is therefore taxed more than a single traveller.
• Children under two are exempt.
• Positioning flights are not taxed: an empty leg, with no passenger on board, carries no taxable passenger.
• Connection under 24 hours: no second charge on the connecting leg.
• Boarding from France: the tax applies to boardings departing a French airport. A flight departing from abroad — from Geneva, Luxembourg or Dubai — is not subject to it.
• Turboprop at half the jet rate: on a short trip, the choice of aircraft weighs directly on the amount.

What impact, one year on?

The early effects are documented. According to the impact study by France's civil aviation authority (DGAC, November 2025), French-registered business-aviation movements fell 21.8% in the third quarter of 2025, while foreign operators grew 4% over the same period. The measure's yield for business aviation, first estimated at around €100 million, was revised to about €40 million by the Senate rapporteur. In April 2026, the Cour des comptes recommended an independent evaluation of its effects.

The sector, represented by EBAA France, warns in turn about competitiveness and employment: estimates that reflect the position of a trade body, to be distinguished from the official figures above.

What it changes for your flights with IBC Aviation

This tax is now a component of the cost of any flight departing France. At IBC Aviation, it is built transparently into the all-inclusive quote: no amount reappears after the fact. Beyond that, our role as a broker is to make clear the factors that weigh on the price — aircraft type, distance, departure airport — and to arrange your journey, to or from France, from our offices in Geneva, Paris, Nice, Luxembourg, Dubai and Bangkok. To charter a private jet with full clarity, our teams provide a personalised quote within the hour. Available 24/7:

• France: +33 1 41 69 88 88
• Switzerland: +41 22 880 28 88
• Email: contact@ibc-aviation.com

Frequently asked questions

How much is the private jet tax in France in 2026?

From €420 to €2,100 per passenger for a jet, and from €210 to €1,025 for a turboprop, depending on distance. These amounts, in force since 1 March 2025, remain unchanged in 2026.

Has the private jet tax changed in 2026?

No. The amounts applying to business aviation are carried over. The only 2026 change — a 65% reduction that took effect on 1 June — concerns 26 territorial-continuity routes in commercial aviation, not business aviation.

Are empty legs taxed?

No. A positioning flight, with no passenger on board, carries no taxable passenger: the tax is due per embarked passenger, never per empty seat.

Does the tax apply to flights to France?

It applies to boardings departing a French airport. A flight departing from abroad — for example from Geneva or Luxembourg — is not subject to it.

Who pays the tax, and how?

It is due for each embarked passenger, excluding children under two. IBC Aviation builds it directly into its all-inclusive quote, with no later surcharge.