Dutch Charter Tax Poses New Threat to Business Aviation

A new per-passenger tax on private air charter flights from Dutch airports is set to take effect from Jan. 1, 2030, after the country’s Senate confirmed an amendment to the Air Travel Tax Differentiation Bill on December 16. The European Business Aviation Association (EBAA) and the local industry group in the Netherlands said they will continue to oppose the measure in the hope that an anticipated new coalition government may reverse the tax before it is implemented.

The tax would apply to aircraft with 19 or fewer passenger seats and is almost identical to France’s “solidarity” tax. Per passenger rates will range from €420 ($488) for flights of up to 2,000 km (1,087 nm), rising to €2,100 for sectors over 5,500 km.

Research recently published by EBAA France, shows that the tax in that country has disproportionately affected French charter operators. While the overall volume of flights has not decreased, more of these are now being operated by foreign companies not subject to fiscal reporting requirements. The group is pressing for tax reductions under the country’s 2026 budget.

According to Róman Kok, EBAA’s director for public affairs and communications, some politicians who voted for the new tax in the Netherlands are now acknowledging that they did not understand it stands to negatively impact Dutch operators at the expense of foreign competitors. Elevated tax rates on business aviation are also pending in countries including the UK and Spain, and EBAA views these as a legacy of the so-called Green Deal legislation introduced at a national and European Union level with the intention of reducing carbon emissions from aviation.

Green Deal Legacy

The ReFuel EU policies setting targets and requirements for increasing use of sustainable aviation fuel (SAF) is also part of this trend. EBAA CEO Stefan Benz told AIN that making the case for reforming these measures, which it views as unworkable for the business aviation sector, is one of its lobbying priorities for 2026.

“Recently, there has been more of a business-friendly environment [in the EU] but politicians are still stuck on the last bit of the [Green Deal] rollercoaster ride,” Kok commented. EBAA is hopeful that when the Irish government takes up its six-month presidency of the European Commission in June 2026, it will show a greater willingness to moderate energy-based tax policies.

Benz said that individual EBAA member companies in country’s across Europe have shown a greater willingness to directly engage in lobbying efforts. This year the group has conducted what it said has been an impactful campaign with 348 individuals writing to apply pressure on the European Commission (EC).

“This woke them [EU politicians] up and opened doors,” Kok said. “We made it clear that we are certainly in favor of SAF and book-and-claim systems, but that we are facing operational difficulties.”

One such difficulty relates to measures intended to severely limit tankering of fuel for flights in and out of Europe. EBAA has argued that at several airports, such as Mykonos in Greece, infrastructure restrictions make it impractical for business aircraft operators to refuel locally.

Under the ReFuel EU legislation, the EC is obliged to review the measures in 2027. In 2026, EBAA will continue to make the case for adapting the basis for compliance so that it is more appropriate for small, non-scheduled operators.

Slot Constraints

As part of efforts to achieve progress with legislation that directly impacts the bottom line of its members, EBAA is also working to avoid business aircraft being excluded from slot-constrained European airports. The EC is embarking on a review of rules and there is concern that this could result in new guidance over priorities for slot allocation that could place business aircraft operators at more of a disadvantage.

The trade group is also concerned that possible changes to the EU’s Air Service Regulation could result in restrictions such as flight planning being excessively complicated by environmental considerations. Article 20 of this law already gives member states power to restrict air travel, but there is no some pressure to make these rules more readily enforceable.

According to Benz, EBAA’s relaunched EBACE show will provide a powerful platform to promote what the industry can deliver. He said, the new format, approved by a new Advisory Council of large exhibiting companies, will attract business aviation consumers back to the annual event, which will be staged in Geneva once again before rotating to other cities in Europe.

“Engagement will be at the core of what we do next year,” Benz said. “It’s all about our members, key stakeholders and national associations. Together we can provide the leverage to deal with problems in a way that starts with trust, honesty and openness.”