Domestic Air Transportation Tax: the $5.30 Segment Fee & 7.5%
What the segment fee is
Domestic passenger air transportation carries two taxes under IRS No. 26: a 7.5% percentage tax on the ticket amount, plus a flat per-segment fee — $5.30 for 2026 (it's adjusted for inflation each year). The segment fee is charged per passenger, per segment flown.
Counting segments (with examples)
One-way with a connection: 2 segments = $10.60.
Round trip, one connection each way: 4 segments = $21.20.
Multiply by passengers to get the total. See all the air rates in the 2026 air transportation tax rates, or how to deposit them in the regular vs. alternative method guide.
FAQ
What is the domestic segment fee?▼
It is a flat per-segment tax on domestic air transportation of passengers — $5.30 per segment for 2026 — charged on top of the 7.5% percentage tax on the ticket. A segment is one takeoff and one landing by a passenger.
How is a "segment" counted?▼
Each takeoff-and-landing leg flown by a passenger is one segment. A nonstop one-way trip is one segment; a one-way trip with a connection is two segments; a round trip with one connection each way is four segments.
Is the segment fee the same as the 7.5% ticket tax?▼
No. They are two parts of the domestic passenger tax (IRS No. 26). The 7.5% is a percentage of the amount paid; the $5.30 segment fee is a flat dollar amount per segment. Both are reported together on Form 720.
Calculate the segment fee automatically
EasyFile720 applies the 7.5% ticket tax and $5.30 segment fee for you and e-files IRS No. 26.
Reflects the Instructions for Form 720 (Rev. June 2026). General information, not tax advice.
