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A departure tax is a fee charged (under various names) by a country when a person is leaving the country.
A departure tax is a fee charged (under various names) by a country when a person is leaving the country.
Background
Some countries charge a departure tax only when a person is leaving by air. In these cases, the departure tax can be ''de facto'' the same as the air passenger tax, although the latter can also apply todomestic flight
A domestic flight is a form of commercial flight within civil aviation where the departure and the arrival take place in the same country.
Airports serving domestic flights only are known as domestic airports.
Domestic flights are generally ...
s that are therefore not departure taxes, as no international borders are crossed.
Various rules apply to the payment of the tax, including payment at the airport to those about to catch a flight (sometimes only in the local currency and sometimes by credit card), or by some prepayment method, or it may be charged to the airlines and included in the airline ticket
An airline ticket is a document or electronic record, issued by an airline or a travel agency, that confirms that an individual is entitled to a seat on a flight on an aircraft. The airline ticket may be one of two types: a ''paper ticket'', whi ...
price.
Departure taxes of various countries
See also
*Expatriation tax
An expatriation tax or emigration tax is a tax on persons who cease to be tax resident in a country. This often takes the form of a capital gains tax against unrealised gain attributable to the period in which the taxpayer was a tax resident of t ...
* Diploma tax
References
International taxation Travel Aviation taxes {{tax-stub