Economics & Energy

International Departure/Arrival Taxes

These taxes are periodically reauthorized by Congress. At times they have expired without reauthorization. For example, the taxes were not in effect January 1-August 26, 1996 or January 1-March 7, 1997. The international departure and arrival taxes were legislated to increase annually with the CPI beginning January 1, 1999, rounded up to the nearest dime. Congress reauthorized the taxes in August 1997 for a 10-year period beginning October 1, 1997.

EFFECTIVE DATE DEPARTURE TAX ($) ARRIVAL TAX ($)
July 1, 1970 3.00 -----
July 1, 1980 0.00 -----
September 1, 1982 3.00 -----
January 1, 1990 6.00 -----
October 1, 1997 12.00 12.00
January 1, 1999 12.20 12.20
January 1, 2000 12.40 12.40
January 1, 2001 12.80 12.80
January 1, 2002 13.20 13.20
January 1, 2003 13.40 13.40
January 1, 2004 13.70 13.70
January 1, 2005 14.10 14.10
January 1, 2006 14.50 14.50
January 1, 2007 15.10 15.10
January 1, 2008 15.40 15.40
Note: Effective, January 1, 2008, the rate for flights to/from Alaska/Hawaii is $7.70.

Last Modified: 6/7/2008

Source: Internal Revenue Service

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