Country Profile: France

Aviation:  Yes – tax in place

Airline ticket solidarity tax:

• Commercial Aircrafts: 
  • Domestic and intra-EEA/Switzerland flights: €7.40 for economy and premium economy passengers; €30 for business and first-class passengers
  • Mid-range flights (under 5,500 km): €15 for economy and premium economy passengers; €80 for business and first-class passengers
  • Long-haul flights (over 5,500 km): €40 for economy and premium economy passengers; €120 for business and first-class passengers
•  Business Aircrafts:
  • Domestic and intra-EEA/Switzerland flights:€210 per passenger (turboprop); €420 per passenger (jet engine)
  • Mid-range flights (under 5,500 km): €675 per passenger (turboprop); €1,015
  • Long-haul flights (over 5,500 km): €1,025 per passenger (turboprop) €2,100 per passenger (jet engine)

Kerosene Tax: 72.56 €/hL for Jet A-1 fuel used by private (non-commercial) aircrafts

VAT on domestic aviation: 10%

Civil aviation tax:

• €4.63 for flights to EEA airports
• €8.32 for flights to other destinations

Beneficiary of aviation tax:

• The revenues of the Civil Aviation Tax accrue to the “Air Control and Operations” budget and the general state budget. The shares of the revenues of the tax that are allocated to the respective budgets are determined by the Finance Act.

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Carbon pricing: Yes – Carbon pricing instrument in place

• Instruments: National Carbon tax, Regional ETS
• Emissions covered: 0.4%, 0.38%
• Price: €44.60 (US$47.94), €57.03 (US$61.30)
• Revenue: €7,700 million (US$8,374 million), €43,558 million (US$47,369 million)
• Sectors covered: Industry, Transport, Buildings, Agriculture, forestry and fishing fuel use, Electricity and heat, Industry, Mining and extractives, Aviation
• Offsetting: Not permitted, Not permitted

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