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Generic Tax Name Tax on public air and sea transport to and from Corsica
Tax name in the national language Taxe sur le transport public aérien et maritime en provenance de ou en destination de la Corse
Tax name in English Tax on public air and sea transport to and from Corsica
Member State FR-France
Tax in force since 1993/07/01
If abolished, date on which the tax ceases to apply
Business version date 2013/01/01
Version date 2013/01/02
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Article 1599 vicies of the General Tax Code (Code général des impôts).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope



The tax is levied on public air and sea transport companies serving the island.

Tax object and basis of assessment

The tax is based on the number of passengers landing in or disembarking from Corsican territory.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

The rates of this tax can be modulated depending on the mode of transport used and the distance traveled. They are fixed by the Corsican Assembly (maximum limit set by the central government : € 4.57 per passenger).

The rates are currently set as follows :

  • € 4.57 per passenger landing in or disembarking from Corsica.
  • € 1.52 per passenger for distances of less than 20 kilometres.
Tax due date

As for VAT.

Tax collector

As for VAT.

Special features

Economic function


Environmental taxes

Tax revenue
ESA95 code d29bd

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2011 41.00 EUR 0.00
2010 37.00 EUR 0.00
2009 29.00 EUR 0.00
2008 29.00 EUR 0.00
2007 27.00 EUR 0.00
2006 26.00 EUR 0.00
2005 27.00 EUR 0.00