Air transportation taxes, filed for airlines & charter operators
Carriers and charter operators collect federal excise tax on passenger tickets, flight segments, international travel, and air cargo — then remit it on Form 720, Part I. EasyFile720 calculates Nos. 26, 27, and 28 at current 2026 rates and tracks semimonthly liability on Schedule A.
- 7.5% domestic ticket tax + $5.30 per segment (No. 26)
- $23.40 international / $11.70 AK-HI departures (No. 27)
- 6.25% air cargo tax (No. 28)
- Choose the regular or alternative deposit method
- Semimonthly EFTPS deposits with Schedule A
Air Transportation Tax Calculator
Choose the tax mode. 2026 inflation-adjusted rates: $5.30/segment, $23.40 international, $11.70 AK/HI.
A "segment" = one takeoff and one landing per passenger.
Estimated Excise Tax
$0.00
Estimate only · Form 720 Part I, IRS Nos. 26/27/28
Three taxes, one quarterly return
Passenger and cargo air transportation each carry their own IRS number on Form 720, Part I. Here's what each covers.
Domestic passengers
7.5% of the ticket amount plus $5.30 per flight segment (a segment is one takeoff and one landing). Collected from the passenger at purchase.
International travel
$23.40 per arrival or departure for international flights, reduced to $11.70 for flights that begin or end in Alaska or Hawaii.
Air cargo
6.25% of the amount paid for the domestic transportation of property by air. Applies to freight and cargo carriers.
Airlines & charter operator FAQ
What air transportation taxes do airlines and charter operators file?▼
Commercial air carriers and charter operators collect and remit the 7.5% domestic passenger ticket tax plus the per-segment fee (IRS No. 26), the international departure/arrival tax (No. 27), and the 6.25% air cargo tax (No. 28). All are reported on Form 720, Part I.
What are the 2026 air transportation rates?▼
For 2026: the domestic ticket tax is 7.5% plus $5.30 per flight segment; the international travel facilities tax is $23.40 per arrival/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 difference between the regular and alternative methods?▼
The regular method deposits tax based on amounts actually collected in each semimonthly period. The alternative method deposits based on amounts considered collected (billed), with a built-in timing offset. Carriers choose a method and apply it consistently.
Are EFTPS deposits required?▼
Yes. Air transportation taxes are Part I taxes subject to semimonthly deposit rules, reconciled on the quarterly Form 720 with Schedule A.
Do small charter and Part 135 operators have to file?▼
If you provide taxable transportation of persons or property by air for a fee, you generally must collect and remit these taxes. Some small aircraft on nonestablished lines qualify for exemptions — confirm your situation against the IRS rules for taxable transportation.
File air transportation tax with confidence
Built for carriers and charter operators. Calculates Nos. 26/27/28 at 2026 rates, supports both deposit methods, and e-files directly to the IRS.