Departure tax

{{Short description|Fee charged by a country when a person is leaving it}} {{Cleanup bare URLs|date=September 2022}} {{Taxation}}

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

== Background == {{Further|Aviation taxation and subsidies}} 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== thumb|right|250px|Air passenger taxes in Europe. {{Legend|#008000|Has air passenger taxes}} {{Legend|#00FF00|Will introduce air passenger taxes}} {{Legend|#AAD400|No taxes, but supports EU-wide taxes<ref>{{Cite news |url=https://www.forbes.com/sites/emanuelabarbiroglio/2019/11/11/there-are-now-eight-countries-asking-for-an-eu-aviation-carbon-tax/#17436a7792fa |title=There Are Now Nine Countries Asking For An EU Aviation Carbon Tax |author=Emanuela Barbiroglio |work=Forbes |date=11 November 2019 |accessdate=13 June 2020}}</ref>}} {{Legend|#FFDD55|No longer has air passenger taxes}} {{Legend|#C0C0C0|No air passenger taxes}}

{| class="wikitable sortable" |- !Country !class="unsortable"|Local currency !class="unsortable"|Notes |- |Australia | {{Currency|70|AUD}} ''({{US$}}{{To USD|70|AUS}})'' |The Passenger Movement Charge is included in the ticket price.<ref>{{cite web |url=https://www.border.gov.au/Busi/traveller-industry/passenger-movement-charge |title=Passenger movement charge (PMC) |publisher=border.gov.au |date= |accessdate=2017-12-10 |archive-date=2017-12-10 |archive-url=https://web.archive.org/web/20171210175731/https://www.border.gov.au/Busi/traveller-industry/passenger-movement-charge |url-status=dead }}</ref> |- |- Valign=Top |Austria |{{Currency|12|EUR}} ''({{US$}}{{To USD|12|EUR}})'' | 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).<ref>''[https://www.bmf.gv.at/steuern/a-z/flugabgabegesetz/flugabgabe.html Flugabgabe]'', Bundesministerium für Finanzen</ref> |- |Bangladesh | {{Currency|500|BDT}} ''({{US$}}{{To USD|500|BGD}})'' |Charges at land border exits. Must be paid in cash (taka) at any branch of Sonali Bank; a bank booth is available at all land exits. |- |Brunei | {{Currency|5|BND}} ''({{US$}}{{To USD|5|BRN}})'' |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 |{{Currency|35|USD}} |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 $35 is charged for each passenger arriving by the yacht. |- |Belize |'''Land Borders''' Foreign Nationals: {{Currency|40|BZD}} ''({{US$}}{{To USD|40|BLZ}})'' Belizean Nationals: {{Currency|0|BZD}} '''Airports''' Foreign Nationals: {{Currency|75|BZD}} ''({{US$}}{{To USD|75|BLZ}})'' Belizean Nationals: {{Currency|35|BZD}} ''({{US$}}{{To USD|35|BLZ}})'' | |- |Canada |{{Currency|0|CAD}} to {{Currency|40|CAD}} ''({{US$}}{{To USD|0|CAN}} to {{US$}}{{To USD|40|CAN}})'' |Departure tax is in the form of an Airport Improvement Fee [AIF] and is added to the cost of the ticket. Ranges from $0–40 depending on the Canadian airport that you depart from.<ref>{{Cite web|date=2019-12-03|title=List Of Airport Fees For Each Airport In Canada (Also Called Airport Taxes)|url=https://flytrippers.com/list-of-airport-fees-each-airport-in-canada/|access-date=2021-01-15|website=Flytrippers|language=en-CA}}</ref> |- |Cambodia | {{Currency|25|USD}} |Included in airline tickets as of 2011 |- |China |{{Currency|90|CNY}} ''({{US$}}{{To USD|90|CHN}})'' |Charged to all visitors leaving by air. Fees are included in airline tickets.<ref>{{cite web |url=http://www.tourismchina.org/File79.php?id=79&category=Things_to_Know&type=Travel_Tips&page=&listid=17 |title=Things to Know – Travel Tips |publisher=Tourismchina.org |accessdate=2011-04-05 |archive-url=https://web.archive.org/web/20120322092312/http://www.tourismchina.org/File79.php?id=79&category=Things_to_Know&type=Travel_Tips&page=&listid=17 |archive-date=2012-03-22 |url-status=dead }}</ref> |- |Costa Rica |{{Currency|14500|CRC}} ''({{US$}}{{To USD|14500|CRI}})'' |Charged to all visitors leaving by air. Must be paid in cash (US dollars or colones), or is charged as a cash advance on a credit card. Departure taxes are included in most air ticket prices, depending on which airline.<ref>{{cite web|url=http://www.frommers.com/destinations/costarica/0219020157.html |title=Fast Facts in Costa Rica at Frommer's |publisher=Frommers.com |date= |accessdate=2011-04-05}}</ref> |- |Cuba | {{Currency|25|CUP}} ''({{US$}}{{To USD|90|CUB}})''<ref>{{Cite web| url=http://www.iacc.gob.cu/ais/AIP-CUBA.pdf#page=216 | title=Republica de Cuba | access-date=2019-06-24 | archive-date=2019-05-01 | archive-url=https://web.archive.org/web/20190501055003/http://www.iacc.gob.cu/ais/AIP-CUBA.pdf#page=216 | url-status=dead}}</ref> |Included in air ticket price since April 2015 |- |Dominican Republic | {{Currency|884.595|DOP}} ''({{US$}}{{To USD|884.595|DOM}})'' |Paid in cash upon departure. Departure taxes are included in most air ticket prices, depending on which airline. |- |Ecuador | {{Currency|27.15|USD}} ({{Currency|40.80|USD}} from Quito airport)<ref>{{Cite web |url=http://www.ecuadortravelsite.org/ecuador_flights.html |title=Ecuador Flights – getting to Ecuador & domestic flights |access-date=2013-10-02 |archive-date=2013-10-04 |archive-url=https://web.archive.org/web/20131004235225/http://www.ecuadortravelsite.org/ecuador_flights.html |url-status=dead }}</ref> |Included in air ticket price. |- |Egypt | {{Currency|410|EGP}} ''({{US$}}{{To USD|410|EGY}})'' |Charged to all visitors leaving by air starting from November 2019.<ref>{{Cite web|url=https://egyptianstreets.com/2019/07/31/minister-of-civil-aviation-announces-fees-for-passengers-departing-from-egyptian-airports/|title=Minister of Civil Aviation Announces Fees for Passengers Departing from Egyptian Airports | Egyptian Streets|date=31 July 2019}}</ref> |- |Fiji | {{Currency|100|FJD}} ''({{US$}}{{To USD|100|FJI}})'' | Included in air ticket price <ref>{{cite web |title=Airport Departure Tax 1986 |url=https://www.frcs.org.fj/wp-content/uploads/2021/08/Airport-Departur-Tax-Act-1986-Revised-1-August-2021.pdf |publisher=Fiji Revenue and Customs Service |access-date=13 September 2021}}</ref> |- |Germany<ref>{{cite web | url=https://www.buzer.de/s1.htm?g=LuftVStAbsenkV+2021&f=1 | title=LuftVStAbsenkV 2021 Luftverkehrsteuer-Absenkungsverordnung 2021 }}</ref> | {{Currency|12.88|EUR}} ''({{US$}}{{To USD|12.88|EUR}})'' (band A countries) / {{Currency|32.62|EUR}} ''({{US$}}{{To USD|32.62|EUR}})''(band B countries) /{{Currency|58.73|EUR}} ''({{US$}}{{To USD|58.73|EUR}})'' all other countries |for more details on Luftverkehrsteuergesetz (LuftVStG) see German air passenger taxes |- |Guyana |{{Currency|4000|GYD}} ''({{US$}}{{To USD|4000|GUY}})'' |Payable at the airport on departure. |- |Honduras | {{Currency|700|HNL}} ''({{US$}}{{To USD|700|HND}})'' |Only applies to air. Small land departure tax. |- |Hong Kong |{{Currency|120|HKD}} ''({{US$}}{{To USD|120|HKG}})'' by air

{{Currency|18|HKD}} ''({{US$}}{{To USD|18|HKG}})'' by ferry |Included in tickets. Refundable in some cases.<ref>https://www.hongkongairport.com/eng/passenger/departure/all/check-in-departure/passenger-departure-tax.html [http://www.cad.gov.hk/english/for_travellers.html] [http://www.cad.gov.hk/english/faq.html] [https://www.hongkongairport.com/eng/transport/transport-connection-with-mainland-china/ferry-transfer/refund-of-advance-payment-of-airport-passenger-departure-tax.html] [http://www.legco.gov.hk/yr02-03/english/bills/brief/b55_brf.pdf]</ref> |- |Iran | 1st departure: {{Currency|6750000|IRR}} 2nd: {{Currency|11250000|IRR}} 3rd: {{Currency|13000000|IRR}} |Only applies to Iranian citizens and should be paid at the airports or Melli bank branches. The amount is incremental and depends on the number of departures in a solar year. Religious travels are taxed much less on second and third (and more) departures.<ref>{{Cite web |url=https://www.asriran.com/fa/news/1046038/%D8%A7%D9%81%D8%B2%D8%A7%DB%8C%D8%B4-%D9%86%D8%B1%D8%AE-%D8%B9%D9%88%D8%A7%D8%B1%D8%B6-%D8%AE%D8%B1%D9%88%D8%AC-%D8%A7%D8%B2-%DA%A9%D8%B4%D9%88%D8%B1-%D8%AF%D8%B1-%D8%B3%D8%A7%D9%84-%DB%B1%DB%B4%DB%B0%DB%B4-%D8%AC%D8%AF%D9%88%D9%84 fa|title= Khabaronline|date= 8 August 2025}}</ref> |- |Jamaica |{{Currency|35|USD}} |Effective June 1, 2016 |- |Japan |{{Currency|1000|JPY}} ''({{US$}}{{To USD|1000|JPN}})'' |Effective Jan 7, 2019. Departure tax is charged to each passenger leaving the country by aircraft or ferry regardless of nationality <ref>{{Cite web|url=https://www.japantimes.co.jp/news/2019/01/01/national/japan-begin-collecting-1000-departure-tax-next-monday/|title=Japan to begin collecting ¥1,000 departure tax from next Monday|access-date=2019-01-04}}</ref> |- |Lebanon |Economy Class: {{Currency|50000|LBP}} ''({{US$}}{{To USD|50000|LBN}})'' Business Class: {{Currency|110000|LBP}} ''({{US$}}{{To USD|110000|LBN}})'' First Class: {{Currency|150000|LBP}} ''({{US$}}{{To USD|150000|LBN}})''<ref>Rima Jamaleddine, [https://en.annahar.com/article/646265-exit-tax-launched-at-hariri-airport Exit tax launched at Beirut Airport] {{Webarchive|url=https://web.archive.org/web/20200615202355/https://en.annahar.com/article/646265-exit-tax-launched-at-hariri-airport |date=2020-06-15 }}, Annahar, 23 August 2017. Retrieved 15 June 2020.</ref> |From 22 August 2017 (Economy class tax was planned to be increased to 60,000 LBP but it was decided to keep it at 50,000 LBP) |- |Malaysia<ref>{{Cite web| url=http://www.federalgazette.agc.gov.my/outputp/pua_20190731_PUA213.pdf | title=Departure Levy (rate of departure levy) order 2019 | access-date=2019-08-04 | archive-date=2019-08-04 | archive-url=https://web.archive.org/web/20190804113226/http://www.federalgazette.agc.gov.my/outputp/pua_20190731_PUA213.pdf | url-status=dead}}</ref> |'''Within ASEAN''' Economy Class – {{Currency|8|MYR}} ''({{US$}}{{To USD|8|MYS}})'' Other Classes – {{Currency|50|MYR}} ''({{US$}}{{To USD|50|MYS}})'' '''Outside ASEAN''' Economy Class – {{Currency|20|MYR}} ''({{US$}}{{To USD|20|MYS}})'' Other Classes – {{Currency|20|MYR}} ''({{US$}}{{To USD|20|MYS}})'' |Applies to international departures by air. Exemptions on Effective 1 September 2019.<ref>{{Cite web|url=https://www.malaymail.com/news/malaysia/2019/08/02/flying-out-from-malaysia-rm8-rm150-departure-tax-imposed-from-sept-1/1776973|title=Flying from Malaysia? RM8-RM150 departure tax imposed from Sept 1 {{!}} Malay Mail|last=Lim|first=Ida|website=www.malaymail.com|date=2 August 2019 |language=en|access-date=2019-08-04}}</ref> Exemptions: * Babies or toddlers under the age of 24-months * Passengers on transits not exceeding 12 hours |- |Mexico |{{Currency|1160|MXN}} ''({{US$}}{{To USD|1160|MEX}})''<ref>{{cite web | url=http://www.inm.gob.mx/index.php/page/D_N_I | title=Instituto Nacional de Migración | Gobierno | gob.mx }}</ref> | All non-Mexican nationals must pay this fee, except those who have permanent resident status or who are connecting flights <ref>{{Cite web| url=http://www.sectur.gob.mx/work/models/secturing/Resource/14119/ingles.pdf | title=Manual of Tourist Entry | access-date=2014-07-02 | archive-url=https://web.archive.org/web/20130626235442/http://www.sectur.gob.mx/work/models/secturing/Resource/14119/ingles.pdf | archive-date=2013-06-26 | url-status=dead}}</ref> |- |Netherlands |{{Currency|29.40|EUR}} ''({{US$}}{{To USD|29.40|EUR}})''<ref>{{Cite web |title=Dutch air passenger tax |url=https://www.belastingdienst.nl/wps/wcm/connect/bldcontenten/belastingdienst/business/air-passenger-tax/dutch-air-passenger-tax/dutch-air-passenger-tax |access-date=2024-04-10 |website=www.belastingdienst.nl |language=en}}</ref> |The air passenger tax rate for 2025, per passenger per flight. |- |Panama |{{Currency|40|USD}}<ref>{{cite web | url=http://www.newsroompanama.com/travel/panama-2/departure-tax-at-tocumen-climbs-to-60 | title=Departure Tax at Tocumen climbs to $60 | date=10 January 2016 }}</ref> |Charged to all visitors leaving by air. Included in airfare. |- |Peru |{{Currency|30.75|USD}} |This is for travel to the United States. There are different fees for travel to other places. |- |Philippines |'''Full travel tax'''<ref>{{Cite web|url=http://tieza.gov.ph/travel-tax/full-travel-tax/|title=Full Travel Tax {{!}} Tieza|website=tieza.gov.ph|language=en|access-date=2017-12-06}}</ref> Economy class – {{Currency|1620|PHP}} ''({{US$}}{{To USD|1620|PHL}})''

First class – {{Currency|2700|PHP}} ''({{US$}}{{To USD|2700|PHL}})''

'''Standard Reduced travel tax'''<ref name=":0">{{Cite web|url=http://tieza.gov.ph/travel-tax/reduced-travel-tax/|title=Reduced Travel Tax {{!}} Tieza|website=tieza.gov.ph|language=en|access-date=2017-12-06}}</ref>

Economy class – {{Currency|810|PHP}} ''({{US$}}{{To USD|810|PHL}})''

First class – {{Currency|1350|PHP}} ''({{US$}}{{To USD|1350|PHL}})''

'''Privileged Reduced travel tax'''<ref name=":0" />

Economy class– {{Currency|300|PHP}} ''({{US$}}{{To USD|300|PHL}})''

First class – {{Currency|400|PHP}} ''({{US$}}{{To USD|400|PHL}})'' |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;<ref>{{Cite web|url=http://tieza.gov.ph/announcement/|title=Announcement {{!}} Tieza|website=tieza.gov.ph|language=en|access-date=2017-12-06}}</ref> or online.<ref>{{cite web |title=Pay Travel Tax Online |url=https://tieza.gov.ph/online-travel-tax-payment-system/ |website=tieza.gov.ph |access-date=2025-05-26}}</ref>

'''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 |{{Currency|65|WST}} ''({{US$}}{{To USD|65|WSM}})'' |Departure tax is included in airfare.<ref>{{cite web|title=Practical Information|url=http://www.samoa.travel/page/practical-information|website=samoa.travel|publisher=Samoa Tourism Authority|accessdate=27 November 2016|archive-date=24 September 2015|archive-url=https://web.archive.org/web/20150924093854/http://www.samoa.travel/page/practical-information|url-status=dead}}</ref> |- |Saudi Arabia |{{Currency|165|SAR}} ''({{US$}}{{To USD|165|SAU|year=2020}})''<ref>[https://www.arabianbusiness.com/saudi-arabia-set-introduce-new-23-air-passenger-tax-615772.html Saudi Arabia set to introduce new $23 air passenger tax]. 17 December 2015.</ref> |Departure tax is included in airfare |- |Sri Lanka |{{Currency|193080|LKR}} ''({{US$}}{{To USD|193080|LKA}})'' |Departure tax is applicable to all departures from Sri Lanka. An additional $60 is charged for trips starting in Sri Lanka if the ticket is issued overseas. Taxes are included in the air fare. |- |Sweden |European destinations – {{Currency|61|SEK}} ''({{US$}}{{To USD|61|SWE}})'' Medium range destinations – {{Currency|255|SEK}} ''({{US$}}{{To USD|255|SWE}})''

Long range destinations – {{Currency|408|SEK}} ''({{US$}}{{To USD|408|SWE}})'' |As of 1 April 2018 the Departure tax aka the Swedish Aviation Tax is levied on commercial flights carrying passengers and departing from a Swedish airport.<ref>{{cite web |url=https://skatteverket.se/foretagochorganisationer/skatter/punktskatter/flygskatt/skattesatserforflygskattperland.4.41f1c61d16193087d7f2acc.html |title=Skattesatser för flygskatt per land |website=skatteverket.se |access-date=2019-03-24}}</ref> European destinations means inside Europe including domestic journeys. Medium range includes for example Saudiarabia, Iran and United States, while Long range are more distant destinations. |- |Thailand |{{Currency|700|THB}} ''({{US$}}{{To USD|700|THA}})'' |Included in airline tickets as of 2007. |- |Tunisia |{{Currency|60|TND}} ''({{US$}}{{To USD|60|TUN}})'' <ref>{{Cite web|url=https://www.jurisitetunisie.com/tunisie/codes/voyage/taxevoyages.htm|title = Taxe sur les Voyages – Tunisie}}</ref> | Some people are exempted from paying this tax. |- |Turkey |{{Currency|1250|TRY}} ''({{US$}}28.19)''<ref>{{Cite web|url=https://www.resmigazete.gov.tr/eskiler/2024/08/20240802.pdf|title = 02 Ağustos 2024}}</ref> |Only applies to Turkish citizens. May be paid at airports or via online tax payment systems of the Turkish Revenue Administration<ref>{{cite web | url=https://www.istairport.com/tr/duyurular/yurt-disi-cikis-harci-odemeleri-artik-cebinizde | title=Yurt Dışı Çıkış Harcı Ödemeleri Artık Cebinizde }}</ref> and/or of the contracted banks.<ref>{{cite web | url=https://blog.groupama.com.tr/yurtdisi-cikis-harci-ne-kadar-ve-nereye-odenir | title=Yurtdışı Çıkış Harcı Ne Kadar ve Nereye Ödenir? }}</ref> 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 {{Currency|13|GBP}} (band A, lowest class) and {{Currency|194|GBP}} (band D, any other class) ''({{US$}}{{To USD|13|GBR}}-{{US$}}{{To USD|194|GBR}})'' | Varies according to the distance traveled and passenger class. See Air Passenger Duty. |}

==See also== * Expatriation tax * Diploma tax

==References== {{reflist}}

Category:International taxation Category:Travel Category:Aviation taxes Category:Emigration policy Category:Long stubs with short prose