Dutch air passenger tax

As a business operator of an airport in the Netherlands, you will have to pay air passenger tax on departing passengers as of 1 January 2021. You have to pay tax on the number of passengers aged 2 years and older that depart on and after 1 January 2021. This also applies if a passenger has previously purchased the ticket. Transfer passengers are exempt from the air passenger tax. The air passenger tax applies to (private) aircraft with a maximum takeoff weight (MTOW) of more than 8,616 kg and which depart from the following airports:

  • Amsterdam Airport Schiphol
  • Eindhoven Airport
  • Groningen Airport Eelde
  • Lelystad Airport
  • Maastricht Aachen Airport
  • Rotterdam The Hague Airport
  • Twente Airport

1st tax return in October 2021

If you are a business operator of an airport in the Netherlands, you must file your 1st air passenger tax return in October 2021. You will receive a notification beforehand. Please indicate in your return the total number of departing passengers from your airport from January 1, 2021 to September 30, 2021. You do not have to take into account transfer passengers, flight crew and children up to the age of 2.
After October 2021, you always file quarterly returns.

Air passenger tax rate

The air passenger tax due for 2021 is € 7.845 per passenger per flight.

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 the taxation. These obligations also apply to any other person in whose name an aircraft is registered on an aircraft register.

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