The passenger tax, or “Luxury tax,” is a state-imposed excise tax on helicopter cab flights charged to the passenger. It is paid to the state through the carrier/company operating the flight on behalf of the passenger.
The excise tax on air cab passenger flights is due for each passenger and at the execution of each leg, that is, the journey from the place of departure to the place of destination, regardless of technical stopovers. The length of the route is equal to the orthodromic distance between the point of arrival and the point of departure plus 95 km. The tax also applies to cab flights made by helicopter.
The amount of the tax is equal to
- 10 euros, if the route does not exceed 100 km.
- 100 euros, if the route exceeds 100 km but not 1,500 km
- 200 euros, if the route exceeds 1,500 km
