ضريبة المغادرة

(تم التحويل من ضريبة مغادرة)

A departure tax is a fee charged (under various names) by a country when a person is leaving the country.

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Background

Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be de facto the same as the air passenger tax, although the latter can also apply to domestic flights that are therefore not departure taxes, as no international borders are crossed.

Various rules apply to the purchase and payment of the tax, including payment at the airport to those about to catch a flight (sometimes only in the local currency and sometimes by credit card), or by some prepayment method, or it may be charged to the airlines and included in the airline ticket price.


Departure taxes of various countries

Air passenger taxes in Europe.
  Has air passenger taxes
  Will introduce air passenger taxes
  No taxes, but supports EU-wide taxes[1]
  No longer has air passenger taxes
  No air passenger taxes
Country Local currency Notes
Australia

AU$70 (US$52.63)

The Passenger Movement Charge is included in the ticket price.[2]
Austria

12 (US$14.19)

Domestic flights like short distance, but including value added tax.
Tax levied through carrier of flight. Since 1 September 2020 tax depending on distance system is abolished and a flat rate is applied.
Information based on Flugabgabegesetz (FlugAbgG).[3]
Bangladesh

500 (US$5.88)

Charges at land border exits. Must be paid in cash (taka) at any branch of Sonali Bank; a bank booth is available at all land exits.
Brunei

B$5 (US$3.73)

If the final destination is not Indonesia, Malaysia or the Philippines, then the tax is BN$12. If transiting through one of these countries, the higher tax rate still applies, even if the initial flight destination is located in Indonesia, Malaysia or the Philippines. Paid in cash at check-in.
Bermuda

US$35

Although the passenger departure tax in Bermuda is levied to the owner of Airline for every departing passenger, this is squarely passed on to the passenger as part of the overall ticket fare. There are exceptions in case of children under 2 years, transit passengers and in some other cases. A tax of $35 is charged for every departing passenger. Also a Yacht arrival Tax in Bermuda is charged to the owner of the arriving yacht. Presently $35 is charged for each passenger arriving by the yacht.
Belize Land Borders

Foreign Nationals: BZ$40 (US$20) Belizean Nationals: BZ$0
Airports
Foreign Nationals: BZ$75 (US$37.5) Belizean Nationals: BZ$35 (US$17.5)

Canada

C$0 to C$40 (US$0 to US$32)

Departure tax is in the form of an Airport Improvement Fee [AIF] and is added to the cost of the ticket. Ranges from $0–40 depending on the Canadian airport that you depart from.[4]
Cambodia

US$25

Included in airline tickets as of 2011
China

¥90 (US$13.95)

Charged to all visitors leaving by air. Fees are included in airline tickets.[5]
Costa Rica

14٬500 (US$23.36)

Charged to all visitors leaving by air. Must be paid in cash (US dollars or colones), or is charged as a cash advance on a credit card. Departure taxes are included in most air ticket prices, depending on which airline.[6]
Cuba

25 (US$3.75)[7]

Included in air ticket price since April 2015
Dominican Republic

884٫595 (US$15.46)

Paid in cash upon departure. Departure taxes are included in most air ticket prices, depending on which airline.
Ecuador

US$27٫15 ( US$40٫80 from Quito airport)[8]

Included in air ticket price.
Egypt

410 (US$26.21)

Charged to all visitors leaving by air starting from November 2019.[9]
Fiji

100 (US$48.31)

Included in air ticket price [10]
Germany[11]

12٫88 (US$15.23) (band A countries) / 32٫62 (US$38.58)(band B countries) / 58٫73 (US$69.46) all other countries

for more details on Luftverkehrsteuergesetz (LuftVStG) see German air passenger taxes
Guyana

4٬000 (US$19.18)

Payable at the airport on departure.
Honduras

700 (US$29.14)

Only applies to air. Small land departure tax.
Hong Kong

120 (US$15.44) by air

18 (US$2.32) by ferry

Included in tickets. Refundable in some cases.[12]
Iran

ریال520٬000 (US$12.38)

Only applies to Iranian citizens and should be paid at the airports or Melli bank branches. The amount is incremental and depends on the number of departures in a solar year.[13]
Jamaica

US$35

Effective June 1, 2016
Japan

¥1٬000 (US$9.11)

Effective Jan 7, 2019. Departure tax is charged to each passenger leaving the country by aircraft or ferry regardless of nationality [14]
Lebanon Economy Class:

50٬000 (US$33.17)
Business Class: 110٬000 (US$72.97)
First Class: 150٬000 (US$99.5)[15]

From 22 August 2017 (Economy class tax was planned to be increased to 60,000 LBP but it was decided to keep it at 50,000 LBP)
Malaysia[16] Within ASEAN
Economy Class –

8 (US$1.93)
Other Classes – 50 (US$12.08)
Outside ASEAN
Economy Class – 20 (US$4.83)
Other Classes – 20 (US$4.83)

Applies to international departures by air. Exemptions on Effective 1 September 2019.[17] Exemptions:
  • Babies or toddlers under the age of 24-months
  • Passengers on transits not exceeding 12 hours
Mexico

1٬160 (US$57.23)[18]

All non-Mexican nationals must pay this fee, except those who have permanent resident status or who are connecting flights [19]
Netherlands

29٫05 (US$34.36)[20]

The air passenger tax rate for 2024, per passenger per flight.
Palau

US$50

Departure tax and green fee to non Palau passport holders charged to all visitors in cash or travellers cheques only at airport
Panama

US$40[21]

Charged to all visitors leaving by air. Included in airfare.
Peru

US$30٫75

This is for travel to the United States. There are different fees for travel to other places.
Philippines Full travel tax[22]

Economy class – 1٬620 (US$32.89)

First class – 2٬700 (US$54.82)

Standard Reduced travel tax[23]

Economy class – 810 (US$16.45)

First class – 1٬350 (US$27.41)

Privileged Reduced travel tax[23]

Economy class– 300 (US$6.09)

First class – 400 (US$8.12)

To be paid in cash (peso or dollars) before departure. Travel tax can be paid through partner airlines, travel tax centers at airports, travel tax offices and satellite offices.[24]

Full travel tax

Filipino citizens

Non-immigrant foreign passport holders who have stayed in the Philippines for more than one year)

Standard Reduced travel tax

Minors (from 2 years and one day to 12th birthday on date of travel)

Accredited Filipino journalist whose travel is in pursuit of journalistic assignment

Those authorized by the President of the Republic of the Philippines for reasons of national interest

Privileged Reduced travel tax

Legitimate spouse of an Overseas Filipino Worker (OFW)

Legitimate and unmarried children of an OFW below 21 years of age

Samoa

65 (US$25.39)

Departure tax is included in airfare.[25]
Saudi Arabia

87 (US$23.2)[26]

Departure tax is included in airfare
Sri Lanka

193٬080 (US$970.84)

Departure tax is applicable to all departures from Sri Lanka. An additional $60 is charged for trips starting in Sri Lanka if the ticket is issued overseas. Taxes are included in the air fare.
Sweden European destinations –

kr 61 (US$7.11) Medium range destinations – kr 255 (US$29.72)

Long range destinations – kr 408 (US$47.55)

As of 1 April 2018 the Departure tax aka the Swedish Aviation Tax is levied on commercial flights carrying passengers and departing from a Swedish airport.[27] European destinations means inside Europe including domestic journeys. Medium range includes for example Saudiarabia, Iran and United States, while Long range are more distant destinations.
Thailand

฿700 (US$21.89) Departure ฿300 (US$9.38) Arrival

Included in airline tickets as of 2007. Arrival tax will be introduced 2021.[28]
Tunisia

60 (US$21.51) [29]

Some people are exempted from paying this tax.
Turkey

500 (US$Unknown country code for year 2023: TUR )[30]

Only applies to Turkish citizens. May be paid at airports or via online tax payment systems of the Turkish Revenue Administration[31] and/or of the contracted banks.[32] Children younger than 7, citizens with resident permits in other countries (RU work permit accepted too), and crew members of any commercial road transport, rail transport, ship transport, and aviation vehicles are exempt from payment.
United Kingdom Between

GB£13 (band A, lowest class) and GB£194 (band D, any other class) (US$17.81-US$265.75)

Varies according to the distance traveled and passenger class. See Air Passenger Duty.

See also


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References

  1. ^ Emanuela Barbiroglio (11 November 2019). "There Are Now Nine Countries Asking For An EU Aviation Carbon Tax". Forbes. Retrieved 13 June 2020.
  2. ^ "Passenger movement charge (PMC)". border.gov.au. Archived from the original on 2017-12-10. Retrieved 2017-12-10.
  3. ^ Flugabgabe, Bundesministerium für Finanzen
  4. ^ "List Of Airport Fees For Each Airport In Canada (Also Called Airport Taxes)". Flytrippers (in الإنجليزية الكندية). 2019-12-03. Retrieved 2021-01-15.
  5. ^ "Things to Know – Travel Tips". Tourismchina.org. Archived from the original on 2012-03-22. Retrieved 2011-04-05.
  6. ^ "Fast Facts in Costa Rica at Frommer's". Frommers.com. Retrieved 2011-04-05.
  7. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2019-05-01. Retrieved 2019-06-24.{{cite web}}: CS1 maint: archived copy as title (link)
  8. ^ "Ecuador Flights – getting to Ecuador & domestic flights". Archived from the original on 2013-10-04. Retrieved 2013-10-02.
  9. ^ "Minister of Civil Aviation Announces Fees for Passengers Departing from Egyptian Airports | Egyptian Streets". 31 July 2019.
  10. ^ "Airport Departure Tax 1986" (PDF). Fiji Revenue and Customs Service. Retrieved 13 September 2021.
  11. ^ "LuftVStAbsenkV 2021 Luftverkehrsteuer-Absenkungsverordnung 2021".
  12. ^ https://www.hongkongairport.com/eng/passenger/departure/all/check-in-departure/passenger-departure-tax.html [1] [2] [3] [4]
  13. ^ "Khabaronline" (in الفارسية).
  14. ^ "Japan to begin collecting ¥1,000 departure tax from next Monday". Retrieved 2019-01-04.
  15. ^ Rima Jamaleddine, Exit tax launched at Beirut Airport Archived 2020-06-15 at the Wayback Machine, Annahar, 23 August 2017. Retrieved 15 June 2020.
  16. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2019-08-04. Retrieved 2019-08-04.{{cite web}}: CS1 maint: archived copy as title (link)
  17. ^ Lim, Ida (2 August 2019). "Flying from Malaysia? RM8-RM150 departure tax imposed from Sept 1 | Malay Mail". www.malaymail.com (in الإنجليزية). Retrieved 2019-08-04.
  18. ^ "Instituto Nacional de Migración | Gobierno | gob.mx".
  19. ^ "Archived copy" (PDF). Archived from the original (PDF) on 2013-06-26. Retrieved 2014-07-02.{{cite web}}: CS1 maint: archived copy as title (link)
  20. ^ "Dutch air passenger tax". www.belastingdienst.nl (in الإنجليزية). Retrieved 2024-04-10.
  21. ^ "Departure Tax at Tocumen climbs to $60". 10 January 2016.
  22. ^ "Full Travel Tax | Tieza". tieza.gov.ph (in الإنجليزية). Retrieved 2017-12-06.
  23. ^ أ ب "Reduced Travel Tax | Tieza". tieza.gov.ph (in الإنجليزية). Retrieved 2017-12-06.
  24. ^ "Announcement | Tieza". tieza.gov.ph (in الإنجليزية). Retrieved 2017-12-06.
  25. ^ "Practical Information". samoa.travel. Samoa Tourism Authority. Archived from the original on 24 September 2015. Retrieved 27 November 2016.
  26. ^ Saudi Arabia set to introduce new $23 air passenger tax. 17 December 2015.
  27. ^ "Skattesatser för flygskatt per land". skatteverket.se. Retrieved 2019-03-24.
  28. ^ "Okay given for Bt300 foreign tourist entry fee". www.nationthailand.com (in الإنجليزية الأمريكية). 14 January 2021. Retrieved 2021-01-15.
  29. ^ "Taxe sur les Voyages – Tunisie".
  30. ^ "02 Ağustos 2024" (PDF).
  31. ^ "Yurt Dışı Çıkış Harcı Ödemeleri Artık Cebinizde".
  32. ^ "Yurtdışı Çıkış Harcı Ne Kadar ve Nereye Ödenir?".

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