This document summarizes the 2025 Solidarity Tax (TS) on Air Passenger Transport, distinguishing it from the TTAP surcharge and clarifying its applicability to helicopter flights, non-scheduled air services, and exemptions.
Key Points:
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Application in Corsican Airports:
- TS applies to commercial flights departing from France, including Corsica.
- For domestic flights (e.g., Marseille–Bastia), TS is paid once.
- TTAP surcharge under article L. 422-29 is separate from TS.
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Helicopter Operators & TS:
- All commercial helicopter flights are subject to TS.
- Non-scheduled helicopter services must follow the standard commercial tax rates.
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Exemptions:
- Employees & Managers: Exempt if flying for work; taxable if for personal reasons.
- Medical Evacuations: Emergency flights, organ transport, and related positioning flights are TS-exempt.
- General Aviation & Private Transport: Non-commercial flights are not subject to TS.
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Flight Plans & TS Liability:
- TS applies based on economic activity, not flight plan type (G, N, R, etc.).
- Fractional ownership flights are exempt unless classified as commercial transport.
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Special Cases:
- Shareholders flying as passengers on commercial flights are subject to TS.
- Aircraft with MOPSC >19 seats are taxed based on MOPSC, not seating configuration.
- Multi-stop domestic flights: TS applies unless layovers are under 24 hours in a connected journey.
These updates ensure compliance with French aviation tax regulations.
