Regulatory changeProposedTransport taxationNational

Air passenger tax: reduced rate for overseas territories, exemption at Strasbourg and adjustment of the security rate

The reduced solidarity rate (€2.63) of the TTAP (air passenger transport tax) would be confirmed for flights under territorial-continuity public service contracts and extended to passengers resident in an overseas territory, on routes to mainland France or another overseas territory. Flights from Strasbourg-Entzheim to a European destination would be exempt from the solidarity rate, subject to the European Commission's opinion. The safety and security rate (T2S) would be adjusted: a new airport class 3 bis, the cost-per-passenger threshold raised from €9 to €10, and a rate from 11.8 to 12.8.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Amount
2.63 €
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2027

Measure impact

T2S: maximum additional revenue of about €53m; Strasbourg exemption: annual cost of €3.8m.

Official references

Law number: PLF 2027 (AN n° 3210), art. 21

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale