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Tax rates
The rates of tax pursuant to § 11 (1) of the German Aviation Tax Act (Luftverkehrssteuergesetz - LuftVStG) are based on the distance to the place of destination and are divided into three distance bands.
2024
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 12.48 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 31.61 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 56.91 |
2023
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 12.73 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 32.25 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 58.06 |
2022
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 12.77 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 32.35 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 58.23 |
2021
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 12.88 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 32.62 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 58.73 |
2020 (from 1 April 2020)
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 12,90 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 32.67 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 58.82 |
2020 (until 31 March 2020)
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 7.37 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 23.01 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 41.43 |
2019
| Distance band / Distance | Tax rate |
|---|---|
| Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria) - Reference to the list of countries in Annex 1 to the LuftVStG - | Euro 7.38 |
| Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia) - Reference to the list of countries in Annex 2 to the LuftVStG - | Euro 23.05 |
| Countries not named in either Annex 1 or 2 to the LuftVStG | Euro 41.49 |
The basis on which destination countries are allocated to a distance band is the distance between Frankfurt am Main, as Germany's largest commercial airport, and the biggest commercial airport in the country of destination.
Note
The distance band applicable to a country also applies to territories that belong to that country but are geographically separate from it. This means that the distance band that is applicable to Spain according to Annex 1 to the LuftVStG also applies to other territories belonging to Spain, such as the Canary Islands, Ceuta and Melilla. The distance band applicable to Portugal according to Annex 1 to the LuftVStG also applies to the Azores and Madeira.
The distance band applicable to the Netherlands, France, the United Kingdom and Denmark also applies to overseas countries and territories which belong to but are geographically separate from those countries and which would otherwise be allocated to a different distance band.
By decision of 6 Ferbruary 2020 [C (2020) 731], the European Commission authorized Germany to reduce the rate of aviation tax on flights pursuant to § 11 (3) LuftVStG (island flights) to 20 percent of the regular tax rate provided for in § 11 (1) No. 1 LuftVStG.
The reduced tax rate for island flights pursuant to § 11 (3) LuftVStG (until 31 March 2020: § 5 No. 5 LuftVStG) is Euro 2.50 for the year 2024 (standard rate: Euro 12.48), Euro 2.55 for the year 2023 (standard rate: Euro 12.73), Euro 2.55 for the year 2022 (standard rate: Euro 12.77), Euro 2,58 for the year 2021 (standard rate: Euro 12,88), Euro 2.58 from 1 April 2020 to 31 December 2020 (standard rate: Euro 12.90), Euro 1.47 from 1 January 2020 to 31 March 2020 (standard rate: Euro 7.37), Euro 1.48 for the year 2019 (standard rate: Euro 7.38).