Finance:Departure tax

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Short description: Fee charged by a country when a person is leaving it


A departure tax is a fee charged (under various names) by a country when a person is leaving the country.

Background

Further information: Finance:Aviation taxation and subsidies

Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be de facto the same as the air passenger tax, although the latter can also apply to domestic flights that are therefore not departure taxes, as no international borders are crossed.

Various rules apply to the purchase and payment of the tax, including payment at the airport to those about to catch a flight (sometimes only in the local currency and sometimes by credit card), or by some prepayment method, or it may be charged to the airlines and included in the airline ticket price.

Departure taxes of various countries

Air passenger taxes in Europe.
  Has air passenger taxes
  Will introduce air passenger taxes
  No taxes, but supports EU-wide taxes[1]
  No longer has air passenger taxes
  No air passenger taxes
Country Local currency US dollar Notes
Australia A$60 $45 The Passenger Movement Charge is included in the ticket price.[2]
Austria €12 $14 Domestic flights like short distance, but including value added tax.
Tax levied through carrier of flight. Since 1 September 2020 tax depending on distance system is abolished and a flat rate is applied.
Information based on Flugabgabegesetz (FlugAbgG).[3]
Bangladesh 500 taka $6.03 Charges at land border exits. Must be paid in cash (taka) at any branch of Sonali Bank; a bank booth is available at all land exits.
Brunei BN$5 $4.84 If the final destination is not Indonesia, Malaysia or the Philippines, then the tax is BN$12. If transiting through one of these countries, the higher tax rate still applies, even if the initial flight destination is located in Indonesia, Malaysia or the Philippines. Paid in cash at check-in.
Bermuda $35.00 Although the passenger departure tax in Bermuda is levied to the owner of Airline for every departing passenger, this is squarely passed on to the passenger as part of the overall ticket fare. There are exceptions in case of children under 2 years, transit passengers and in some other cases. A tax of $35 is charged for every departing passenger. Also a Yacht arrival Tax in Bermuda is charged to the owner of the arriving yacht. Presently $35 is charged for each passenger arriving by the yacht.
Canada C$(0 to $40) $30.00 Departure tax is in the form of an Airport Improvement Fee [AIF] and is added to the cost of the ticket. Ranges from $0–40 depending on the Canadian airport that you depart from.[4]
Cambodia $25 Included in airline tickets as of 2011
China ¥90 RMB $16 Charged to all visitors leaving by air. Fees are included in airline tickets.[5]
Costa Rica ₡14,500 (approx) $29 Charged to all visitors leaving by air. Must be paid in cash (US dollars or colones), or is charged as a cash advance on a credit card. Departure taxes are included in most air ticket prices, depending on which airline.[6]
Cuba 25 CUC[7] $25 Included in air ticket price since April 2015
Dominican Republic 884.595 DOP $20 Paid in cash upon departure. Departure taxes are included in most air ticket prices, depending on which airline.
Ecuador $27.15 ($40.80 from Quito airport)[8] Included in air ticket price.
Egypt Template:EGP (approx) $25 Charged to all visitors leaving by air starting from November 2019.[9]
Fiji F$100 $48 (Approx) Included in air ticket price [10]
Germany [11] €12.88 (band A countries) / €32.62 (band B countries) / €58.73 all other countries $13.64 / $34.54 / $62.19 for more details on Luftverkehrsteuergesetz (LuftVStG) see German air passenger taxes
Guyana $4,000 (G) $19.20 (approx) Payable at the airport on departure.
Honduras 700 Lempiras $37.50 Only applies to air. Small land departure tax.
Hong Kong HK$120 (air) / HK$18 (ferry) Included in tickets. Refundable in some cases.[12]
Iran 4,000,000 Rials $95 (approx) Only applies to Iranian citizens and should be paid at the airports or Melli bank branches.The amount is incremental and depends on the number of departures in a solar year.[13]
Ireland €0 The Irish Air Travel Tax (Cáin Aerthaistil) was abolished in the 2014 Budget.[14]
Jamaica $35 Effective June 1, 2016
Japan ¥1,000 $9 Effective Jan 7, 2019. Departure tax is charged to each passenger leaving the country by aircraft or ferry regardless of nationality [15]
Lebanon Economy Class: £L50,000
Business Class: £L110,000
First Class: £L150,000[16] 		$33.17 Economy Class

$73 Business Class

$100 First class

From 22 August 2017 (Economy class tax was planned to be increased to 60,000 LBP but it was decided to keep it at 50,000 LBP)
Malaysia[17] Within ASEAN
Economy Class – MYR 8
Other Classes – MYR 50

Outside ASEAN
Economy Class – MYR 20
Other Classes – MYR 150

Within ASEAN
Economy Class – $2
Other Classes – $12.50

Outside ASEAN
Economy Class – $5
Other Classes – $37.5

Applies to international departures by air. Exemptions on Effective 1 September 2019.[18] Exemptions:
  • Babies or toddlers under the age of 24-months
  • Passengers on transits not exceeding 12 hours
Mexico Mex$1160[19] $65 All non-Mexican nationals must pay this fee, except those who have permanent resident status or who are connecting flights [20]
Palau $50 Departure tax and green fee to non Palau passport holders charged to all visitors in cash or travellers cheques only at airport
Panama $40 [21] $40 Charged to all visitors leaving by air. Included in airfare.
Peru $30.75 This is for travel to the United States. There are different fees for travel to other places.
Philippines Full travel tax[22]

Economy class – ₱1,620

First class – ₱2,700

Standard Reduced travel tax[23]

Economy class – ₱810

First class – ₱1350

Privileged Reduced travel tax[23]

Economy class– ₱300

First class – ₱400

Full travel tax

Economy class – $33 (approx)

First class – $54 (approx)

Standard Reduced travel tax

Economy class – $16 (approx)

First class – $27 (approx)

Privileged Reduced travel tax

Economy class – $6 (approx)

First class – $8 (approx)

To be paid in cash (peso or dollars) before departure. Travel tax can be paid through partner airlines, travel tax centers at airports, travel tax offices and satellite offices.[24]

Full travel tax

Filipino citizens

Non-immigrant foreign passport holders who have stayed in the Philippines for more than one year)

Standard Reduced travel tax

Minors (from 2 years and one day to 12th birthday on date of travel)

Accredited Filipino journalist whose travel is in pursuit of journalistic assignment

Those authorized by the President of the Republic of the Philippines for reasons of national interest

Privileged Reduced travel tax

Legitimate spouse of an Overseas Filipino Worker (OFW)

Legitimate and unmarried children of an OFW below 21 years of age

Samoa 65 tālā $30 (approx) Departure tax is included in airfare.[25]
Saudi Arabia SAR 87[26] $23.20 Departure tax is included in airfare
Sri Lanka LKR19,3080 (approx) $60 Departure tax is applicable to all departures from Sri Lanka. An additional $60 is charged for trips starting in Sri Lanka if the ticket is issued overseas. Taxes are included in the air fare.
Sweden European destinations – 61 SEK

Medium range destinations – 255 SEK

Long range destinations – 408 SEK

European destinations – $6.50

Medium range destinations – $27

Long range destinations – $43.10

As of 1 April 2018 the Departure tax aka the Swedish Aviation Tax is levied on commercial flights carrying passengers and departing from a Swedish airport.[27] European destinations means inside Europe including domestic journeys. Medium range includes for example Saudiarabia, Iran and United States, while Long range are more distant destinations.
Thailand ฿700 Departure

300 Arrival

$33 Included in airline tickets as of 2007. Arrival tax will be introduced 2021.[28]
Tunisia DT60 [29] 21$ Some people are exempted from paying this tax.
Turkey ₺150 [30] $5 (approximately as of December 2023) Only applies to Turkish citizens. May be paid at airports or via online tax payment systems of the Turkish Revenue Administration[31] and/or of the contracted banks.[32] Children younger than 7, citizens with resident permits in other countries (RU work permit accepted too), and crew members of any commercial road transport, rail transport, ship transport, and aviation vehicles are exempt from payment.
United Kingdom Between £13 stg (band A, lowest class) and £194 stg (band D, any other class) Between $16 (band A, lowest class) and $240 (band D, any other class) Varies according to the distance traveled and passenger class. See Air Passenger Duty.

See also

References

  1. ↑ Emanuela Barbiroglio (11 November 2019). "There Are Now Nine Countries Asking For An EU Aviation Carbon Tax". Forbes. https://www.forbes.com/sites/emanuelabarbiroglio/2019/11/11/there-are-now-eight-countries-asking-for-an-eu-aviation-carbon-tax/#17436a7792fa. Retrieved 13 June 2020. 
  2. ↑ "Passenger movement charge (PMC)". border.gov.au. https://www.border.gov.au/Busi/traveller-industry/passenger-movement-charge. Retrieved 2017-12-10. 
  3. ↑ Flugabgabe, Bundesministerium für Finanzen
  4. ↑ "List Of Airport Fees For Each Airport In Canada (Also Called Airport Taxes)" (in en-CA). 2019-12-03. https://flytrippers.com/list-of-airport-fees-each-airport-in-canada/. 
  5. ↑ "Things to Know – Travel Tips". Tourismchina.org. http://www.tourismchina.org/File79.php?id=79&category=Things_to_Know&type=Travel_Tips&page=&listid=17. Retrieved 2011-04-05. 
  6. ↑ "Fast Facts in Costa Rica at Frommer's". Frommers.com. http://www.frommers.com/destinations/costarica/0219020157.html. Retrieved 2011-04-05. 
  7. ↑ "Archived copy". http://www.iacc.gob.cu/ais/AIP-CUBA.pdf#page=216. 
  8. ↑ "Ecuador Flights – getting to Ecuador & domestic flights". http://www.ecuadortravelsite.org/ecuador_flights.html. 
  9. ↑ "Minister of Civil Aviation Announces Fees for Passengers Departing from Egyptian Airports | Egyptian Streets". 31 July 2019. https://egyptianstreets.com/2019/07/31/minister-of-civil-aviation-announces-fees-for-passengers-departing-from-egyptian-airports/. 
  10. ↑ "Airport Departure Tax 1986". Fiji Revenue and Customs Service. https://www.frcs.org.fj/wp-content/uploads/2021/08/Airport-Departur-Tax-Act-1986-Revised-1-August-2021.pdf. 
  11. ↑ "LuftVStAbsenkV 2021 Luftverkehrsteuer-Absenkungsverordnung 2021". https://www.buzer.de/s1.htm?g=LuftVStAbsenkV+2021&f=1. 
  12. ↑ https://www.hongkongairport.com/eng/passenger/departure/all/check-in-departure/passenger-departure-tax.html [1] [2] [3] [4]
  13. ↑ "جزئیات نرخ عوارض خروج از کشور ؛ بار اول ۲۲۰ و بار سوم 440 هزار تومان | نحوه پرداخت عوارض مسافران حج تمتع و عتبات – چمدان". https://chamedanmag.ir/%D8%AC%D8%B2%D8%A6%DB%8C%D8%A7%D8%AA-%D9%86%D8%B1%D8%AE-%D8%B9%D9%88%D8%A7%D8%B1%D8%B6-%D8%AE%D8%B1%D9%88%D8%AC-%D8%A7%D8%B2-%DA%A9%D8%B4%D9%88%D8%B1-%D8%9B-%D8%A8%D8%A7%D8%B1-%D8%A7%D9%88%D9%84. 
  14. ↑ "Budget 2023". September 27, 2022. https://www.gov.ie/en/campaigns/budget/?referrer=http://www.budget.gov.ie/Budgets/2014/Documents/Summary+of+Budget+2014+Taxation+Measures.pdf. 
  15. ↑ "Japan to begin collecting ¥1,000 departure tax from next Monday". https://www.japantimes.co.jp/news/2019/01/01/national/japan-begin-collecting-1000-departure-tax-next-monday/. 
  16. ↑ Rima Jamaleddine, Exit tax launched at Beirut Airport , Annahar, 23 August 2017. Retrieved 15 June 2020.
  17. ↑ "Archived copy". http://www.federalgazette.agc.gov.my/outputp/pua_20190731_PUA213.pdf. 
  18. ↑ Lim, Ida (2 August 2019). "Flying from Malaysia? RM8-RM150 departure tax imposed from Sept 1 | Malay Mail" (in en). https://www.malaymail.com/news/malaysia/2019/08/02/flying-out-from-malaysia-rm8-rm150-departure-tax-imposed-from-sept-1/1776973. 
  19. ↑ "Instituto Nacional de Migración | Gobierno | gob.mx". http://www.inm.gob.mx/index.php/page/D_N_I. 
  20. ↑ "Archived copy". http://www.sectur.gob.mx/work/models/secturing/Resource/14119/ingles.pdf. 
  21. ↑ "Departure Tax at Tocumen climbs to $60". 10 January 2016. http://www.newsroompanama.com/travel/panama-2/departure-tax-at-tocumen-climbs-to-60. 
  22. ↑ "Full Travel Tax | Tieza" (in en). http://tieza.gov.ph/travel-tax/full-travel-tax/. 
  23. ↑ 23.0 23.1 "Reduced Travel Tax | Tieza" (in en). http://tieza.gov.ph/travel-tax/reduced-travel-tax/. 
  24. ↑ "Announcement | Tieza" (in en). http://tieza.gov.ph/announcement/. 
  25. ↑ "Practical Information". Samoa Tourism Authority. http://www.samoa.travel/page/practical-information. Retrieved 27 November 2016. 
  26. ↑ Saudi Arabia set to introduce new $23 air passenger tax. 17 December 2015.
  27. ↑ "Skattesatser för flygskatt per land". https://skatteverket.se/foretagochorganisationer/skatter/punktskatter/flygskatt/skattesatserforflygskattperland.4.41f1c61d16193087d7f2acc.html. 
  28. ↑ "Okay given for Bt300 foreign tourist entry fee" (in en-US). 14 January 2021. http://www.nationthailand.com/business/30401251. 
  29. ↑ "Taxe sur les Voyages – Tunisie". https://www.jurisitetunisie.com/tunisie/codes/voyage/taxevoyages.htm. 
  30. ↑ "17 Mart 2022". https://www.resmigazete.gov.tr/eskiler/2022/03/20220318-1.pdf. 
  31. ↑ "Yurt Dışı Çıkış Harcı Ödemeleri Artık Cebinizde". https://www.istairport.com/tr/duyurular/yurt-disi-cikis-harci-odemeleri-artik-cebinizde. 
  32. ↑ "Yurtdışı Çıkış Harcı Ne Kadar ve Nereye Ödenir?". https://blog.groupama.com.tr/yurtdisi-cikis-harci-ne-kadar-ve-nereye-odenir. 




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