The rates of tax pursuant to § 11 (1) of the German Aviation Tax Act (Luftverkehrssteuergesetz - LuftVStG) are based on the distance to the place of destination and are divided into three distance bands.
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Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 15.53 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 39.34 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 70.83 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 12.48 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 31.61 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 56.91 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 12.73 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 32.25 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 58.06 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 12.77 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 32.35 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 58.23 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 12.88 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 32.62 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 58.73 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 12,90 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 32.67 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 58.82 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 7.37 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 23.01 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 41.43 -
Distance band / Distance Tax rate Domestic flights, EU member states, EU candidate countries, EFTA member states and third countries lying within the same distance band (in particular Turkey, Russia, Morocco, Tunisia, Algeria)
- Reference to the list of countries in Annex 1 to the LuftVStG -Euro 7.38 Countries not listed in Annex 1 and up to a distance of 6,000 kilometres (other North and Central African countries, Arab countries, countries of Central Asia)
- Reference to the list of countries in Annex 2 to the LuftVStG -Euro 23.05 Countries not named in either Annex 1 or 2 to the LuftVStG Euro 41.49
The basis on which destination countries are allocated to a distance band is the distance between Frankfurt am Main, as Germany's largest commercial airport, and the biggest commercial airport in the country of destination.