Austria’s Air Transport Levy (ATL) is a tax imposed on passengers departing from Austrian airports using motorised aircraft. The levy is structured based on the destination of the flight, categorized into three zones:
- Short-haul flights: Destinations listed in Annex 1 of the Air Transport Levy Act.
- Medium-haul flights: Destinations listed in Annex 2 of the Act.
- Long-haul flights: Destinations not listed in Annexes 1 or 2.
These rates are stipulated in §5 of the Air Transport Levy Act. The tax is collected by the aircraft operator and is typically included in the ticket price. Exemptions apply to certain categories, such as transit and transfer passengers with a layover of less than 24 hours, children under two years without a seat, and specific flight operations like emergency or rescue flights.
Source: Air Transport Levy Act – Federal Ministry of Finance, Austria