| United States | No VAT | 7.5% Federal Excise Tax (FET) on domestic flight price + $5.20 per pax per segment | International legs exempt from FET; foreign-registered aircraft pay $63.10 arrival fee (APHIS/customs). |
| United Kingdom | No VAT on international charter; 20% on domestic UK-to-UK legs | Air Passenger Duty (APD) £91 – £607 per pax depending on distance & class (private jet 'higher rate' applies) | Reduced APD for children under 16 removed for private jets. Eurocontrol nav ~€65 per 100 nm. |
| France | 20% VAT on French domestic legs; 0% intra-EU international if invoiced correctly | Solidarity tax (TSBA) €7.51 – €63 per pax + new 2024 'business aviation' surcharge €210 per pax on long-haul | Nice and Cannes charge municipal environmental surcharge; noise fee for older Stage-3 aircraft. |
| Germany | 19% VAT on domestic legs; 0% intra-EU international | Luftverkehrsteuer (Air Travel Tax) €15.53 – €70.83 per pax by destination band | DFS nav charges among the highest in Europe (~€75 per 100 nm). Munich & Frankfurt PPR mandatory for GA. |
| Italy | 10% VAT on Italian domestic legs (reduced rate for air transport) | Luxury tax (imposta erariale) €10 – €200 per pax by distance; Sardinia/Sicily regional levies during summer | ENAV nav charges + regional environmental fees at Olbia, Cagliari, Catania. |
| Spain | 10% VAT on Spanish domestic legs; 0% Canary Islands (IGIC 7% instead) | AENA passenger fee €2.65 – €22 per pax by airport | Balearic 'ecotasa' does not apply to aviation directly but does to onward hotel stay. Palma peak slots auctioned. |
| Switzerland | 8.1% VAT on Swiss domestic legs only; international exempt | No federal ticket tax (2022 CO2 levy proposal was rejected in referendum) | Geneva applies noise-based landing surcharge; Zurich curfew 23:00–06:00 strictly enforced. |
| Austria | 10% VAT on Austrian domestic legs | Flugabgabe €12 per pax (flat rate since 2020 reform) | Innsbruck & Salzburg apply weight-based winter surcharge; PPR mandatory Dec – Mar. |
| Portugal | 6% VAT on Portuguese domestic legs; 0% Madeira/Azores international | Carbon tax €2 per pax on departures from mainland (since 2021) | Cascais LPCS is preferred GA field for Lisbon — lower fees than Portela. |
| Netherlands | 9% VAT on Dutch domestic legs | Vliegbelasting €29.40 per pax on all departures (2024 rate; rising to €71.20 for private jets from 2027) | Amsterdam Schiphol slot-restricted for GA; Rotterdam, Eindhoven and Lelystad preferred. |
| Belgium | 6% VAT on Belgian domestic legs | Embarkation tax €2 – €10 per pax by distance | Brussels curfew 23:00–06:00; Antwerp and Liège more flexible for late arrivals. |
| Greece | 13% VAT on Greek domestic legs (reduced from 24% for aviation) | Development levy €12 per pax + island 'climate resilience' fee €1 – €4 in season | Mykonos, Santorini, Skiathos peak surcharges — see airport table above. |
| Turkey | 18% KDV on Turkish domestic legs | No dedicated aviation passenger tax | TCK nav fees among lowest in region; Istanbul Atatürk restricted to GA — use Sabiha Gökçen or Antalya. |
| United Arab Emirates | 5% VAT — applies to UAE-domestic charter only | AED 35 tourism dirham per pax at DXB / DWC (departure); no federal ticket tax | GCAA overflight fee ~AED 900 per crossing. Ramadan operational curfews apply to some FBOs. |
| Saudi Arabia | 15% VAT on Saudi domestic legs | GACA passenger service charge SAR 87 per pax (business/first equivalent) | Prior permission (PPR) required 48h ahead for all foreign-registered GA; alcohol strictly prohibited onboard in Saudi airspace. |
| Qatar | No VAT (as of 2026) | QAR 35 passenger service charge; QAR 100 security fee | Doha DOH slot-restricted during ATP tennis, Web Summit; overnight parking waitlist. |
| Monaco | n/a — Monaco has no airport; use Nice (LFMN) or Cannes (LFMD) | n/a — Monegasque residency has no direct impact on charter tax base | During F1 GP weekend, Nice slot fees peak — see airport table. Helicopter transfer NCE–MC €160 – €220 per seat. |
| Ireland | 0% on international charter; 13.5% on Irish domestic | No air travel tax (repealed 2014) | Shannon (EINN) is the cheapest tech-stop / customs pre-clearance point in Europe for US departures. |
| Norway | 12% MVA on Norwegian domestic legs | Flypassasjeravgift NOK 84 – NOK 336 per pax by distance | High Avinor nav charges; winter de-icing at Oslo Gardermoen NOK 8,000 – NOK 40,000. |
| Sweden | 6% VAT on Swedish domestic legs (repeal of 25% ticket tax on private jets proposed 2025, not yet enacted) | Flygskatt SEK 82 – SEK 528 per pax by distance | Stockholm Bromma preferred GA field; curfew 22:00–07:00. |
| Canada | 5% GST + PST/QST 7 – 9.975% on Canadian domestic legs | Air Travellers Security Charge CAD 7.12 – CAD 34.42 per pax by destination | NavCanada charges among lowest in G7; CBSA arrival fee CAD 100 – CAD 400 per aircraft outside business hours. |
| Mexico | 16% IVA on Mexican domestic legs | TUA (airport use tax) MXN 400 – MXN 800 per pax by airport | US-registered aircraft need PPR + multi-entry permit; Los Cabos peak-season slots at premium. |
| Brazil | ICMS varies 4 – 25% by state on Brazilian domestic legs | Additional tarifa de embarque BRL 43 – BRL 90 per pax | AIS-BR nav + DECEA over-flight fees; foreign crew visa (Prevoo) processing 5 business days. |