International Air Travel Tax: The $23.40 Facilities Fee
How the tax applies
Unlike the domestic 7.5% ticket tax, the international tax is a flat dollar amount per passenger, charged on each arrival in and departure from the United States. A round-trip international itinerary can therefore be taxed on both legs. It's inflation-adjusted annually.
The Alaska / Hawaii reduced rate
Flights that begin or end in Alaska or Hawaii use the reduced per-departure rate — $11.70 for 2026 — instead of the full $23.40. See all rates in the 2026 air transportation tax rates.
FAQ
What is the international air travel facilities tax for 2026?▼
It is $23.40 per arrival or departure for international air transportation of passengers in 2026 (IRS No. 27). For flights that begin or end in Alaska or Hawaii, a reduced rate of $11.70 per departure applies.
Is the international tax charged on both arrival and departure?▼
Yes. The international travel facilities tax generally applies to each arrival in and each departure from the United States, so a round trip can be taxed twice. The flat amount is per passenger, not a percentage of the fare.
Why do Alaska and Hawaii have a different rate?▼
Flights beginning or ending in Alaska or Hawaii are subject to a reduced per-departure rate ($11.70 for 2026) rather than the full $23.40, reflecting their treatment under the international travel facilities tax rules.
File the international air travel tax
EasyFile720 applies the $23.40 / $11.70 rates per passenger and e-files IRS No. 27 with the rest of your air taxes.
Rates reflect the Instructions for Form 720 (Rev. June 2026). General information, not tax advice.
