Economics & Energy

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.

Special Aviation
Tax or Fee
1972 1992 1/1/08 Collections
($ millions)*
AIRPORT & AIRWAY TRUST FUND (FAA)
Passenger Ticket Tax 1a (domestic) 8.0% 10.0% 7.5% 8,197
Flight Segment Tax 1a (domestic) --- --- $3.50
Frequent Flyer Tax 2 --- --- 7.5%
International Departure Tax 3 $3.00 $6.00 $15.40 1,068
International Arrival Tax 3 --- --- $15.40 1,068
Cargo Waybill Tax 1b (domestic) 5.0% 6.25% 6.25% 574
Commercial Jet Fuel Tax (domestic) --- --- 4.3¢ 500
Noncommercial Jet Fuel Tax (domestic) 7.0¢ 17.5¢ 21.8¢ n/a
Noncommercial AvGas Tax (domestic) 7.0¢ 15.0¢ 19.3¢ n/a
ENVIRONMENTAL PROTECTION AGENCY (EPA)
LUST Fuel Tax 4 (domestic) --- 0.1¢ 0.1¢ 12
LOCAL AIRPORT PROJECTS
Passenger Facility Charge --- Up to $3.00 Up to $4.50 2,806
DEPARTMENT OF HOMELAND SECURITY (DHS)
September 11th Fee 5 --- --- $2.50 1,960
Aviation Security Infrastructure Fee 6 --- --- Varies 573
APHIS Passenger Fee 7 --- $2.00 $5.00 428
APHIS Aircraft Fee 7 --- $76.75 $70.50
Customs User Fee 8 --- $5.00 $5.50 265
Immigration User Fee 9 --- $5.00 $7.00 554


* Most collections are reflect actual (not estimated) federal fiscal year 2007 (10/1/06-9/30/07)

  1. (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
  2. Applies to the sale, to third parties, of the right to award frequent flyer miles
  3. 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
  4. As of 10/1/05, extended to all fuel purchased in the United States
  5. 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
  6. Aviation Security Infrastructure Fee; funds TSA since 2/18/02; suspended 6/1/03-9/30/03
  7. Funds agricultural quarantine and inspection services conducted by CBP (previously by the U.S. Animal and Plant Health Inspection Service) per 7 CFR 354
  8. Funds inspections by U.S. Customs and Border Protection; passengers arriving from Canada, Mexico, U.S. territories and possessions, and adjacent islands are exempt
  9. Funds inspections by U.S. Immigration and Customs Enforcement

Last Modified: 6/7/2008

  help desk