Is Air Passenger Tax charged on chartered flights?
In the case of chartered flights where no tickets are issued each passenger on the chartered flight shall be liable for APT at the applicable rate.

Which section deals with Air Passenger Tax (APT) within SARS?
The Excise Office at O R Tambo International Airport must administer and manage APT.

Who is exempt from the payment of Air Passenger Tax?
a) Children below the age of two (2) years who are not allocated a separate seat before boarding are not liable for APT b) If a seat is purchased for a child below the age of two (2) years then APT is chargeable.

Who is liable to register for APT?
All airlines/operators that do cross-border flights (international or BLNS countries).

When do you submit the return?
The airline/operator is liable, within 21 days after the end of the month during which the amount was collected, to pay SARS.

When do you receive this statement?
At the end of each month. It reflects all transactions that took place during the month.

Is Air Passenger Tax payable on complimentary tickets?
Complimentary or free tickets issued do not fall within the exemptions of Air Passenger Tax. Therefore where complimentary tickets are issued.

What is the current rate on Air Passenger Tax?
Standard rate departures are R190 per ticket (for a destination other than SACU countries) Lower rate departures to BLNS countries (Botswana, Lesotho, Namibia and Swaziland)

All Publications
Air Passenger Tax