The air passenger tax has been abolished temporarily throughout 2021

Originally, the air passenger tax was abolished for 2020. It has now also been abolished for 2021. This means that flights commenced in the period up to and including 31 December 2021 are covered by the exemption.

Starting 1 January 2022, flights will again be taxed. This means that flights commenced 1 January 2022 or later will be taxed. When the airfare ticket was sold is not relevant.

This information is intended for enterprises and representatives of foreign enterprises that report and pay air passenger tax. Individuals that have already purchased airfare tickets including air passenger tax cannot claim the tax reimbursed from the Tax Administration. They must contact their airline companies.

Future reporting

  • The registered enterprises do not pay tax for the period up to and including December 2021.
  • However, they must submit the excise tax return for the air passenger tax and choose “Nothing to report”.

See User guidance for reporting excise duties item 4.1

The first ordinary submission of the excise tax return will be for flights commencing in January 2022. The submission and payment deadline is 18 February 2022.