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Register and pay air traffic tax

If you, as an airline, transport passengers commercially from Germany, you must register and pay air traffic tax at the main customs office in Frankfurt am Main from March 1, 2026. Non-commercial passenger air traffic carried by private individuals and cargo flights are excluded from the tax. In principle, all departures with aircraft and rotorcraft from German airports are taxed. Tax debtors registered for air traffic tax, i.e. air transport companies or their tax agents, must submit a monthly tax return.

If you are not registered for the tax, you are obliged to submit the tax declaration immediately for each departure and pay the tax immediately.

The air traffic tax is calculated per passenger according to the distance to the destination and is divided into 3 distance classes.

Distance class 1 includes

  • Destinations within Germany
  • Destinations in member states of the European Union (EU)
  • Destinations in countries that are candidates for EU membership
  • Destinations in member states of the European Free Trade Association (EFTA) and third countries within this distance range (in particular Turkey, Russia, Morocco, Tunisia, Algeria, United Kingdom)

Distance class 2 includes:

  • Countries that do not fall into distance class 1, up to a distance of 6,000 kilometers. This applies to other North and Central African, Arab and Central Asian countries

Distance class 3 includes all other destinations that are not covered by distance classes 1 or 2.

A complete list of countries belonging to distance classes 1 and 2 can be found in Annexes 1 and 2 of the Air Transport Tax Act. The tax rates for each distance class are reduced as a percentage with effect from the following calendar year if the air traffic tax revenue in the previous year exceeds the amount of EUR 2.33 billion.

A reduced tax rate applies to so-called island flights, i.e. flights from and to domestic, Danish or Dutch North Sea islands. This is 20 percent of the normal tax rate and applies

  • if the islands are not connected to the mainland by a tide-independent road or rail link
  • if the point of departure or destination
    • on the mainland is no further than 100 kilometers as the crow flies from the coast or
    • is located on an inland, Danish or Dutch North Sea island

In some cases, departures may be exempt from air traffic tax, for example

  • if children are traveling who are younger than 2 years old and do not occupy their own seat
  • new departures of passengers whose original flight was aborted
  • departures of flight crews

  • Taxation of all departures of passengers on the basis of a legal transaction (e.g. flight ticket) with aircraft and rotorcraft from German airports by an air transport company
  • Tax declaration and payment at the main customs office in Frankfurt am Main
  • Tax debtor: airline or the airline's tax representative
  • Tax arises on departure from a German departure point and is assessed per passenger according to the distance to the destination (flat rate in 3 distance classes)
  • Monthly tax declaration
  • Reduced tax rate applies to island flights
  • Tax exemption possible in some cases, e.g:
    • Children who are younger than 2 years and do not occupy their own seat
    • new departures of passengers whose original flight was aborted
    • Departures of flight crews

  • Form 1110 "Air transport tax declaration", as a printout or as an online form
  • if you wish to issue the Main Customs Office Frankfurt am Main with a SEPA business-to-business direct debit mandate: Form 032018

  • As an air carrier not based in Germany or in another EU Member State, you must appoint a tax representative.
  • As an air carrier with more than 2 departures from a domestic departure point per calendar year, you must register with the Main Customs Office in Frankfurt am Main.

There are no costs for registration.

You can declare air traffic tax online via the customs portal or by post, e-mail or fax.

Declare tax online in the customs portal:

  • Log in to the customs portal and call up the "Air traffic tax declaration" service.
  • To use the service, you must register once at www.zoll-portal.de. Follow the steps specified in the service and submit your tax declaration.
  • If the main customs office assesses the tax differently from the declared tax, you can retrieve the notification for form 1110 in the inbox of the customs portal.
  • If you have requested notification by post in the customs portal, the notice will be sent to you by post.

Register tax by post, e-mail, fax:

  • Call up form 1110 "Air transport tax declaration" and complete it.
  • Send the completed form by post, fax or scanned e-mail to the Main Customs Office in Frankfurt am Main.
  • If the main customs office makes a different assessment from your tax declaration, you will receive a tax assessment notice.

The Main Customs Office Frankfurt am Main can demand a security from you if there are indications that the tax is at risk. The amount of the security may not exceed the amount of tax expected to be incurred for 2 calendar months.

Processing time: 1 - 14 Days
If the main customs office in Frankfurt am Main wishes to deviate from your tax return, you will usually receive your tax assessment notice within 14 days of submitting your tax return.

  • Submission of the tax return: by the 10th day after the end of the calendar month in which the tax arose or a tax exemption was claimed.
  • Due date: the tax is due on the 20th day after the end of the calendar month in which it arose.
  • Special regulation for non-registered tax debtors: the tax declaration must be submitted immediately for each departure and is due immediately.

  • Objection
    Detailed information on where and how to lodge an objection can be found in the tax assessment notice.
  • Appeal to the tax court (usually after the objection procedure)

From March 1, 2026, the Main Customs Office in Frankfurt am Main will be solely responsible nationwide for the assessment and collection of air traffic tax, including the ordering and evaluation of the relevant external audits. The decentralized main customs offices are responsible for external audits and monitoring measures (audit service).

Directorate General of Customs (GZD)


Forwarding service: Deep link to the original portal

The text was automatically translated based on the German content.

Source: Serviceportal Saarland