{"id":22766,"date":"2023-07-10T02:28:29","date_gmt":"2023-07-10T06:28:29","guid":{"rendered":"https:\/\/ops.group\/blog\/?p=22766"},"modified":"2023-07-10T04:28:21","modified_gmt":"2023-07-10T08:28:21","slug":"portugal-punishment-tax","status":"publish","type":"post","link":"https:\/\/ops.group\/blog\/portugal-punishment-tax\/","title":{"rendered":"Portugal’s new Punishment Tax (NAT Tech Stops beware!)"},"content":{"rendered":"

Effective July 1st, Portugal has introduced a new tax directed at business aviation<\/strong>. If you are operating an aircraft with 19 seats or less, you’ll have to pay the hefty new tax – a G650 operating Lisbon-Newark will get a bill for around \u20ac2,000 (US$2,200).<\/p>\n

It’s billed as a “Carbon Tax” – ostensibly to mirror the same regulation that has applied since 2021 to airline passengers. However, an airline operating the same route with 250 passengers will only pay \u20ac500<\/strong>, despite having a fuel burn three times higher.<\/p>\n

As such, it’s better labeled as a Punishment Tax<\/strong> for business aviation.<\/p>\n

 <\/p>\n

Tech stops in the Azores are included<\/strong><\/h3>\n

If you are planning a tech stop in the Azores (LPLA\/Lajes or LPAZ\/Santa Maria, for example) – think again. The Azores is “Portuguese Territory” and so covered by the new tax, and the exemption for “technical reasons” doesn’t mean tech stops. So, if you divert in with a fire warning, no tax. If LPAZ or LPLA is your destination, however, you can add about $2,000 USD to your invoice<\/strong>.<\/p>\n

You might want to find another NAT tech-stop<\/a>.<\/p>\n

\"\"<\/a><\/p>\n

 <\/p>\n

How to calculate your bill<\/strong><\/h3>\n

\"\"<\/a><\/p>\n

The official regulation is here<\/a> (Artigo 184.\u00ba) – in Portuguese. The basics are:<\/p>\n

    \n
  1. From July 2023, a carbon tax is introduced for “consumers of air travel on aircraft with a maximum capacity of up to 19 seats” ,<\/li>\n
  2. The amount to pay is calculated as: \u20ac (TC<\/strong> x CP<\/strong> x L<\/strong> x (D<\/strong> + 1)). TC<\/strong> is the Carbon Tax (\u20ac2), CP<\/strong> is a Coefficient of Pollution (10x),\u00a0L <\/strong>is the number of seats and D<\/strong> is the distance flown in kilometres divided by 1000<\/strong>.<\/li>\n
  3. The fee applies to each commercial and<\/strong> non-commercial flight departing from airports in Portuguese territory<\/strong>.<\/li>\n
  4. Exemptions: “Fully electric aircraft”,<\/em> PSO flights, State, Instruction, Medical emergency, SAR, and departures following landings for technical, meteorological or similar contingency<\/strong> reasons.<\/li>\n<\/ol>\n

     <\/p>\n

    Examples: G650 Lisbon-Newark, G7500 Azores-Cairo<\/strong><\/h3>\n

    The formula can be more easily written as:
    \n\u20ac20<\/strong> x Seats<\/strong> x Distance<\/strong><\/p>\n