Brazil charter taxes and fees
Brazil has no single VAT on a charter. State ICMS does not apply to air passenger transport, municipal ISS lists transport that stays inside one municipality, and airports charge per-aircraft tariffs set under their concession contracts.
- ICMS on passenger flights
- Not charged
- Ruling
- STF ADI 1600
- ISS range
- 2% to 5%
- Parking charged
- After 3 hours
What sits on top of the flight
No, not on the passenger flight. São Paulo's finance department confirmed in January 2026 that intermunicipal, interstate and international air passenger transport is not subject to ICMS, applying the Supreme Federal Court's ADI 1600 decision. It treats an aircraft supplied with its pilot for a client's exclusive use as a transport service, not a lease.
A Brazilian charter quote starts with the aircraft and crew for the flying time, plus any positioning. On top come airport charges for landing and parking, handling, and any tax that applies to the operator's service.
Each charge is explained below with its source. Our pricing and fees page shows how these appear on a quote, and the cost calculator gives an estimate for your route.
As a guide, light jets charter at about R$23.550 to R$37.030 per flight hour and helicopters at about R$8.070 to R$23.550, for the whole aircraft, before airport and handling fees.
Sources:São Paulo State Finance Secretariat: Resposta à Consulta Tributária nº 32692/2025, 26 January 2026, ICMS and air passenger transportPlanalto: Lei Complementar nº 116 of 2003 (ISS), Articles 8 and 8-A and list item 16, as amendedMotiva Aeroportos: regulated tariffs, Group II general aviation, Bloco Sul and Bloco Central airports, 2026 (published under ANAC concession contracts 002 and 003/ANAC/2021)
How Brazilian taxes treat a charter flight
Two taxes could in principle reach a passenger flight: the state ICMS on intermunicipal and interstate transport, and the municipal ISS on services. The table shows how each applies.
The São Paulo ruling looked at an aircraft provided with its pilot for the client's exclusive use and treated it as a transport service rather than an aircraft lease, under Articles 565 and 566 of the Civil Code. Passenger flights in an owned or chartered aircraft are documented on the CT-e OS electronic transport document.
An operator that also flies taxable cargo stays registered for ICMS and must still issue fiscal documents for its untaxed passenger flights. That is the operator's paperwork; it does not add a line to your quote.
Federal taxes on the operator's own revenue are not covered here. We ask the operator to show any tax that applies to your flight as a separate line on the quote.
| Journey | Treatment | Basis |
|---|---|---|
| Between two municipalities or two states, for example São Paulo to Rio de Janeiro | No ICMS | STF ADI 1600 (DOU 17 December 2001); São Paulo RC 32692/2025 |
| International, for example São Paulo to Miami | No ICMS | STF ADI 1600; São Paulo RC 32692/2025 |
| Starting and ending in the same municipality, such as a sightseeing flight | On the ISS list as other transport of a municipal nature; rate set by the municipality | LC 116/2003, list item 16.02; Articles 8 and 8-A |
ISS rates run from a minimum of 2% to a maximum of 5% under Articles 8-A and 8 of LC 116/2003. Each municipality sets its own rate within that range.
Sources:São Paulo State Finance Secretariat: Resposta à Consulta Tributária nº 32692/2025, 26 January 2026, ICMS and air passenger transportPlanalto: Lei Complementar nº 116 of 2003 (ISS), Articles 8 and 8-A and list item 16, as amended
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
General aviation airport tariffs
Airport charges for private and air taxi flights are set per aircraft, mostly by maximum take-off weight (MTOW). Each concession publishes its own table. As an example, the 15 airports in the Bloco Sul and Bloco Central concessions, including Curitiba (SBCT) and Foz do Iguaçu (SBFI), charge these general aviation tariffs from 12 March 2026.
On those tariffs, a domestic landing by an aircraft of 8 tonnes MTOW costs R$ 274.49 plus 8 times R$ 62.30, which is R$ 772.89, before handling. Other airports, such as those in São Paulo and Rio de Janeiro, publish their own tables, so the operator prices the airports on your route.
| Charge | Domestic flight | International flight |
|---|---|---|
| Boarding and landing, per movement | R$ 274.49 plus R$ 62.30 per tonne of MTOW | R$ 395.08 plus R$ 199.23 per tonne of MTOW |
| Apron parking, from 3 hours after landing | R$ 45.40 per hour plus R$ 1.96 per tonne per hour | R$ 65.50 per hour plus R$ 6.09 per tonne per hour |
| Stay area parking | R$ 3.01 per hour plus R$ 0.45 per tonne per hour | R$ 4.31 per hour plus R$ 1.52 per tonne per hour |
Airports covered: SBBI, SBCT, SBGO, SBNF, SBSL, SBFI, SBLO, SBPJ, SBTE, SBBG, SBIZ, SBJV, SBPK, SBPL and SBUG. Before 12 March 2026 the domestic boarding and landing tariff was R$ 262.82 plus R$ 59.65 per tonne.
Handling, positioning and crew costs
Handling at the private terminal, positioning flights to collect you, crew overnights and catering beyond the standard can also appear on a quote. None of these are hidden: each is a separate line, and our broker disclosure explains what we charge for our part.
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo I pay ICMS on a private jet from São Paulo to Rio?+
No. Air passenger transport between municipalities and states is not subject to ICMS, following the Supreme Federal Court's ADI 1600 decision, as São Paulo's finance department confirmed for air taxi in January 2026.
Is a sightseeing flight taxed?+
A flight that starts and ends in the same municipality falls under the municipal ISS list as transport of a municipal nature. Each municipality sets the rate, between 2% and 5%.
How are airport fees charged on a private flight?+
Per aircraft, mostly by maximum take-off weight. At the Bloco Sul and Central airports, a domestic boarding and landing tariff from 12 March 2026 is R$ 274.49 plus R$ 62.30 per tonne.
When does parking start to cost money?+
At the Bloco Sul and Central airports, apron parking is charged from three hours after landing.
Fares, dates and rules on this page were checked on 19 October 2026. Official fares and schedules change every season; the operator or authority named in each source has the final word.
- 1.São Paulo State Finance Secretariat: Resposta à Consulta Tributária nº 32692/2025, 26 January 2026, ICMS and air passenger transport
- 2.Planalto: Lei Complementar nº 116 of 2003 (ISS), Articles 8 and 8-A and list item 16, as amended
- 3.Motiva Aeroportos: regulated tariffs, Group II general aviation, Bloco Sul and Bloco Central airports, 2026 (published under ANAC concession contracts 002 and 003/ANAC/2021)
Every tax and fee, line by line.
A specialist replies around the clock with aircraft options, the operator's name and an all-in price.