Dutch air passenger tax
As a business operator of an airport in the Netherlands, you pay air passenger tax on departing passengers. This relates to the number of passengers aged 2 years and older departing from your airport. Transfer passengers are excluded from the air passenger tax.
The air passenger tax applies to (private) aircraft with a maximum takeoff weight (MTOW) of more than 8.616 kilograms that depart from:
- Amsterdam Airport Schiphol
- Eindhoven Airport
- Groningen Airport Eelde
- Lelystad Airport
- Maastricht Aachen Airport
- Rotterdam The Hague Airport
- Twente Airport
(As of 1 July 2024, a take-off weight of more 4,000 kilograms applies to a (private) aircraft departing from the above airports.)
Filing your air passenger tax return
We will send you a notification to remind you to file your air passenger tax return. You always file quarterly returns.
In your tax return, please indicate the total amount of air passenger tax for all departing passengers within the quarterly period. You calculate this amount by multiplying the total number of departing passengers from your airport by the tariff. You do not have to include transfer passengers, flight crew and children up to the age of 2.
Air passenger tax rate
The air passenger tax rate for 2024 is € 29.05 per passenger per flight. This rate also applies if a passenger previously purchased the ticket.
Obligations for airlines
Airlines are obliged to pay the air passenger tax that you charge to them and to provide you with all the data necessary for taxation. These obligations also apply to any other person in whose name an aircraft is registered in an aircraft register.