Private jet charter taxes and fees in Germany
Three things sit on top of the flight price: VAT on the German part of the journey, the aviation tax on each passenger leaving a German airport, and the charges of the airports you use.
- VAT, domestic
- 19%
- Aviation tax, Europe
- €13.03 a passenger
- Middle band
- €33.01 a passenger
- Long haul
- €59.43 a passenger
What you pay on top of the flight
Yes. Commercial charters pay the German aviation tax (Luftverkehrsteuer) for each passenger departing from a German airport: from 1 July 2026, €13.03 for destinations in the first distance band, which covers Europe, €33.01 for the second band and €59.43 for all other countries. Domestic flights also carry 19% VAT. On cross-border flights only the German part is subject to VAT, and that VAT can be reduced or waived.
The aviation tax has no exemption for business jets. It applies to any departure of a fare-paying passenger from a German airport with a licensed air carrier, in an aeroplane or a helicopter.
VAT follows where the flying happens. A charter from Munich to Hamburg is taxed in full at 19%; a charter from Munich to Nice is taxed in Germany only for the German part, and the law lets that VAT be reduced or waived when the operator issues no invoice showing VAT.
Airport, handling and parking charges depend on the airport and the aircraft's weight. Our pricing and fees page explains how each charge appears on a quote, and the cost calculator gives an estimate for your route.
Sources:Luftverkehrsteuergesetz (LuftVStG), as last amended by the Act of 18 June 2026: definitions, exemptions (§ 5) and rates (§ 11)LuftVStG § 1: taxable event, departure of a passenger from a German airport by aeroplane or helicopter with an air carrierFederal Government of Germany, 1 July 2026: aviation tax lowered from 1 July (rates before and after)Umsatzsteuergesetz (UStG) § 3b: place of supply of passenger transport; only the German part of a cross-border journey is taxedUStG § 12: standard VAT rate of 19 per cent; the reduced rate for passenger transport does not cover air travelUStG § 26(3): VAT on cross-border passenger air transport may be reduced or waivedMunich Airport: airport charges regulations parts 1 and 2 under § 19b LuftVG, valid from 1 January 2026
The aviation tax on charter flights
The Luftverkehrsteuergesetz (LuftVStG) taxes the right of a passenger to depart from a German airport with an air carrier. German Customs collects it, and carriers register with the competent main customs office.
| Destination | Until 30 June 2026 | From 1 July 2026 |
|---|---|---|
| Countries in Annex 1 (Europe and nearby, including the UK, Switzerland, Spain, Greece and Turkey) | €15.53 | €13.03 |
| Countries in Annex 2 | €39.34 | €33.01 |
| All other countries | €70.83 | €59.43 |
Per departing passenger. The Bundestag passed the cut on 21 May 2026; it returns the rates to their level before 1 May 2024.
- The tax applies to commercial carriage by an air carrier, meaning a company with a valid operating licence. Aeroplanes and helicopters are both covered.
- There is no exemption for business or private jets on a commercial charter. Four passengers flying Munich to London pay 4 x €13.03 = €52.12.
- Exempt: children under two without their own seat, the flight crew, flights solely for medical, military or other sovereign purposes, and repeat departures after a flight is aborted.
- Sightseeing round flights are exempt only in aeroplanes up to 2,000 kg or helicopters up to 2,500 kg maximum take-off weight.
- Some journeys to and from German islands without a road or rail link are exempt or taxed at 20% of the lowest rate.
Sources:Luftverkehrsteuergesetz (LuftVStG), as last amended by the Act of 18 June 2026: definitions, exemptions (§ 5) and rates (§ 11)LuftVStG § 1: taxable event, departure of a passenger from a German airport by aeroplane or helicopter with an air carrierLuftVStG Annex 1 (Anlage 1 zu § 11): countries in the lowest distance bandFederal Government of Germany, 1 July 2026: aviation tax lowered from 1 July (rates before and after)PwC Germany, May 2026: Bundestag passes the reduction of the aviation tax on 21 May 2026German Customs (Zoll): Luftverkehrsteuer, scope, registration of air carriers and the competent main customs office
Tell us the dates and passengers. A specialist replies with aircraft options and an all-in price, around the clock.
VAT on private jet charter
Under § 3b of the VAT Act (UStG), passenger transport is taxed where it takes place. When a journey extends beyond Germany, only the part within Germany falls under German VAT. The standard rate is 19%. The reduced rate for passenger transport covers rail, buses, taxis, ferries and similar local transport, not air travel.
For cross-border passenger flights, § 26(3) UStG lets the Federal Ministry of Finance reduce or waive the VAT, provided the carrier has not issued invoices showing VAT separately. The administrative rules (UStAE sections 26.1 to 26.4) add the conditions.
| Flight | German VAT | Notes |
|---|---|---|
| Domestic, e.g. Frankfurt to Berlin | 19% on the whole flight | Standard rate; no reduced rate for air travel |
| Germany to abroad or abroad to Germany | Only the German part; can be reduced or waived | No invoice showing VAT may be issued for the waiver to apply |
| Abroad to abroad via Germany | Only the German part; can be reduced or waived | Counts as cross-border under UStAE 26.2 |
| Separate services, e.g. ground transport billed on its own | Taxed on their own terms | The waiver covers only the cross-border flight itself |
Foreign carriers usually receive the waiver only on reciprocity; the rules name charter traffic as one area where reciprocity can apply. A passenger who breaks the journey in Germany beyond the next connection loses the waiver for that leg.
Sources:Umsatzsteuergesetz (UStG) § 3b: place of supply of passenger transport; only the German part of a cross-border journey is taxedUStG § 12: standard VAT rate of 19 per cent; the reduced rate for passenger transport does not cover air travelUStG § 26(3): VAT on cross-border passenger air transport may be reduced or waivedVAT Application Decree (UStAE) section 26.1: the waiver requires the service to be supplied by an air transport undertaking (text via steuerschroeder.de)UStAE section 26.2: which flights count as cross-border, stopovers and separate services (text via steuerschroeder.de)UStAE section 26.4: reciprocity for foreign air carriers, including charter traffic (text via steuerschroeder.de)
Airport charges, handling and positioning
Each German airport publishes its own charges regulations under § 19b of the Air Traffic Act (LuftVG). Munich Airport, for example, publishes two parts valid from 1 January 2026: the airport charges and central infrastructure, and charges for other services. Landing and parking fees depend mainly on aircraft weight, so a light jet pays much less than a long-range jet at the same airport.
On top come handling at the general aviation terminal, crew overnight costs, de-icing in winter and positioning when the aircraft is not based at your departure airport. Every quote we send lists the aviation tax and any VAT as separate lines. One-way empty legs carry the same taxes but a lower flight price.
Questions, answered
Still deciding? A charter specialist will talk you through aircraft, airports and price, with no obligation.
Ask a specialistDo private jets pay the German aviation tax?+
Yes, on commercial charters. The Luftverkehrsteuer applies to each passenger departing from a German airport with a licensed air carrier, in aeroplanes and helicopters alike. Crew and children under two without their own seat are exempt.
What are the Luftverkehrsteuer rates in 2026?+
From 1 July 2026: €13.03 per passenger for the first distance band, €33.01 for the second and €59.43 for all other countries. Until 30 June 2026 the rates were €15.53, €39.34 and €70.83.
Is there VAT on a private jet charter in Germany?+
Domestic flights carry 19% VAT. On cross-border flights only the German part is taxable, and German law allows that VAT to be reduced or waived when the operator does not issue an invoice showing VAT.
Do empty legs pay the aviation tax?+
A positioning flight with no passengers has no one to tax, since the tax is charged per departing passenger. If you book an empty leg, you pay the tax as on any other charter departing from Germany.
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.Luftverkehrsteuergesetz (LuftVStG), as last amended by the Act of 18 June 2026: definitions, exemptions (§ 5) and rates (§ 11)
- 2.LuftVStG § 1: taxable event, departure of a passenger from a German airport by aeroplane or helicopter with an air carrier
- 3.Federal Government of Germany, 1 July 2026: aviation tax lowered from 1 July (rates before and after)
- 4.Umsatzsteuergesetz (UStG) § 3b: place of supply of passenger transport; only the German part of a cross-border journey is taxed
- 5.UStG § 12: standard VAT rate of 19 per cent; the reduced rate for passenger transport does not cover air travel
- 6.UStG § 26(3): VAT on cross-border passenger air transport may be reduced or waived
- 7.Munich Airport: airport charges regulations parts 1 and 2 under § 19b LuftVG, valid from 1 January 2026
- 8.LuftVStG Annex 1 (Anlage 1 zu § 11): countries in the lowest distance band
- 9.PwC Germany, May 2026: Bundestag passes the reduction of the aviation tax on 21 May 2026
- 10.German Customs (Zoll): Luftverkehrsteuer, scope, registration of air carriers and the competent main customs office
- 11.VAT Application Decree (UStAE) section 26.1: the waiver requires the service to be supplied by an air transport undertaking (text via steuerschroeder.de)
- 12.UStAE section 26.2: which flights count as cross-border, stopovers and separate services (text via steuerschroeder.de)
- 13.UStAE section 26.4: reciprocity for foreign air carriers, including charter traffic (text via steuerschroeder.de)
Every tax on its own line.
A specialist replies around the clock with aircraft options, the operator's name and an all-in price.