Air Transportation Tax Rates 2026: Ticket, Segment, International & Cargo
2026 air transportation tax rates
| Tax | 2026 rate | IRS No. |
|---|---|---|
| Domestic passenger ticket | 7.5% of amount paid | No. 26 |
| Domestic flight segment | $5.30 per segment | No. 26 |
| International travel facilities | $23.40 per arrival/departure | No. 27 |
| Alaska / Hawaii departures | $11.70 per departure | No. 27 |
| Air cargo (property) | 6.25% of amount paid | No. 28 |
The $5.30 segment fee and $23.40 international tax are inflation-adjusted annually. A "segment" is a single takeoff and landing by a passenger. For how carriers deposit these, see the regular vs. alternative method guide.
FAQ
What is the air transportation tax rate for 2026?▼
For 2026: domestic passenger transportation is taxed at 7.5% of the ticket amount plus a $5.30 per-flight-segment fee; the international travel facilities tax is $23.40 per arrival or departure ($11.70 for flights beginning or ending in Alaska or Hawaii); and the air cargo tax is 6.25% of the amount paid for domestic transportation of property.
What is the domestic segment fee in 2026?▼
The domestic segment fee is $5.30 per segment for 2026, where a segment is one takeoff and one landing by a passenger. It is charged in addition to the 7.5% percentage tax on the ticket amount.
Where are air transportation taxes reported on Form 720?▼
They are reported in Part I of Form 720 under IRS Nos. 26 (transportation of persons), 27 (use of international air travel facilities), and 28 (transportation of property / cargo). They are subject to semimonthly deposits and Schedule A.
File air transportation tax with 2026 rates built in
EasyFile720 calculates Nos. 26/27/28 at current rates, supports both deposit methods, and e-files directly to the IRS.
Rates reflect the Instructions for Form 720 (Rev. June 2026). General information, not tax advice.
