Private aviation in France is undergoing a substantial transformation in 2025 through the implementation of new levels of solidarity tax. Although the changes are not as drastic as initially expected, they still signify a considerable fiscal change for private jet operators.
It is important to understand that this tax is only applicable to commercial flights, i.e., remunerated private jet flights. Under the 2025 budget, the tax will be effective from March 1, 2025.
Our blog shares what private jet crews and passengers should know about the newest tax changes and how they will impact travel into France.
Major tax increases
The new fees are divided into three bands of destinations (short-haul, mid-range, and long-haul) and four classes of travel:
Expanded destination bands and categories (Previously Two, Now Three)
Flights were previously taxed in two bands of destinations. The 2025 reform, nevertheless, raises the framework to three bands, depending on how far the flight is:
Short haul: European Economic Area (EEA) airports and countries whose capital’s main airport is within 1,000 km of Paris Charles de Gaulle (CDG), for example, the UK and Switzerland.
Mid-range: Destinations that do not fall under short-haul or long-haul categories.
Long-haul: Airports whose capitals are more than 5,500 km away from Paris CDG.
The calculation method of the flight distance also varies according to the departure point. Flights departing from metropolitan France will be calculated from CDG, and flights departing from overseas French territories will be calculated from the principal airports of these territories.
New tax categories for business aviation (Previously Two, Now Four)
The tax categories have also expanded from two to four, introducing differentiations between commercial and private aviation services:
- Standard: For flights that do not qualify under the other categories.
- With additional service: For flights on which additional onboard services are charged separately.
- Business aircraft with turboprop engines: Non-scheduled flights in turboprop aircraft with seating capacity of 19 or fewer passengers.
- Business aircraft with turbojet engines: Unscheduled operations by turbojet aircraft with a seating capacity of 19 or fewer passengers.
Lower solidarity tax rates
Some flights are liable to lower solidarity tax rates, which favor operators performing certain routes. These are:
- Corsica flights to mainland France.
- Flights between metropolitan France and French overseas departments.
- Public Service Obligation (PSO) flights (necessity air services).
Tax rate structure
In summary, these tax changes impact those operating business jets in France, facing a substantial increase in per-passenger taxation. Private jet flights over long distances have the highest increases, with turbojet planes now being taxed at €2,100 per individual, a very significant cost increase.
For short- and medium-range private jet flights, the rate of tax is also increasing, with business turboprop flights ranging from €210 – €1,025 per passenger depending on destination bands. All of these will inevitably increase private jet charter prices, forcing clients to reconsider their travel schedules.
Additionally, private jet travelers and business travelers can look for ways of reducing tax costs, including:
- Optimizing routes to minimize exposure to higher tax bands.
- Selecting smaller planes that are put in lower tax categories.
- Researching tax-free alternatives (Corsica, French overseas departments, and PSO flights).
Conclusion
The new solidarity tax rates represent a substantial financial change for private aviation in France. Although commercial airlines will also be affected, private aviation customers and business jet operators are among those with some of the highest increases. Tax planning and considerations will be important for those conducting business in the private jet and business aviation industry within France.
Should you have any questions or need clarification on how these taxes affect your business aviation operations, please do not hesitate to contact our team for professional guidance on how to navigate these changes successfully.
FAQs
1. Who is covered by the new solidarity tax rates?
The new tax covers commercial flights operated for profit, such as business use of private jets. Private aircraft operating for non-commercial purposes are not covered.
2. How do they measure the tax distance?
For mainland France domestic flights, the distance is calculated from Paris Charles de Gaulle Airport (CDG). For air travel from a French overseas region, the distance is calculated from the specific country’s main capital airport.
3. Can private jet operators minimize their tax burden?
Yes, in fact, operators can explore options such as using smaller aircraft, making flights more direct, or transporting passengers to destinations in lower tax brackets to cut costs.
4. Is there a reduction or exemption?
Yes, Corsica to metropolitan France and metropolitan France to French overseas territories and Public Service Obligation flights qualify for reduced rates of tax.
5. When do the new tax rates apply?
The new rates of solidarity taxes shall be effective from March 1, 2025.
