U.S. Aviation Excise Taxes and Fees
Note: In addition to the special taxes and fees captured in the table below, the Federal Aviation Administration also charges overflight fees to operators of aircraft that fly in U.S.-controlled airspace, but neither take off nor land in the United States.
* Most collections are reflect actual (not estimated) federal fiscal year 2007 (10/1/06-9/30/07)
- (a) Applies only to domestic transport or to journeys to Canada or Mexico within 225 miles of the U.S. border
(b) Applies only to flights within the 50 states
Both a and b are prorated on journeys between the mainland United States and Alaska/Hawaii
- Applies to the sale, to third parties, of the right to award frequent flyer miles
- Does not apply to those transiting the United States between two foreign points; $7.70 on flights between the mainland United States and Alaska/Hawaii
- As of 10/1/05, extended to all fuel purchased in the United States
- Funds TSA at up to $5 per one-way trip and $10 per round trip since 2/1/02; suspended 6/1/03-9/30/03
- Aviation Security Infrastructure Fee; funds TSA since 2/18/02; suspended 6/1/03-9/30/03
- Funds agricultural quarantine and inspection services conducted by CBP (previously by the U.S. Animal and Plant Health Inspection Service) per 7 CFR 354
- Funds inspections by U.S. Customs and Border Protection; passengers arriving from Canada, Mexico, U.S. territories and possessions, and adjacent islands are exempt
- Funds inspections by U.S. Immigration and Customs Enforcement
Last Modified: 6/7/2008