Yes, GST (5%) or HST (13%-15%) is applied to most flights that start and end within Canada. Domestic flights generally incur GST/HST on the base fare, surcharges, and fees. For international flights starting in Canada, the tax is generally zero-rated.
For all transborder flights for Canadian citizens and for transportation commencing in Canada, GST is applied to base fare, Nav and Surcharges, and ATSC charges. For all Canadian domestic flights excluding Quebec, HST applies to base fare, Nav and Surcharges, AIF, and ATSC charges.
Transition Rule for Air Ticket Bookings
If you booked and paid for a premium-class ticket before September 22, 2025, the old 12% GST rate applies, even if you travel after this date. However, any new bookings or re-ticketing made on or after September 22, 2025, will be charged the new 18% GST rate.
GST/HST/QST: Where applicable, these taxes are collected on flights and services provided in Canada. Generally, where the travel originates in the United States or the journey includes an international origin or destination, these taxes do not apply.
The taxes and fees for domestic air travel in Canada include: - 5% - 15% GST / HST - $7.12 Air Travellers Security Charge (ATSC) each way up to $14.25 - $5-$30 in Airport Improvement fees (no limits) A $600 round trip flight within Canada could be subject to $165 in taxes and fees (over 27% increase from base fare).
GST applies to domestic air travel, other than where: a domestic flight forms part of a ticket for international travel or is cross-referenced to an international ticket and is purchased at any time up to and including the date of international travel, or.
7.5% U.S. government excise tax. September 11th Security Fee of $5.60 per one-way trip, per passenger. Airport passenger facility charges (PFCs) of up to $18 roundtrip.
To avoid these extra costs, consider booking directly through the airline's official website or contacting customer service for assistance. But there is good news: Airline Loyalty Programs can help offset some of the hidden taxes and fees. Earning and redeeming miles can lead to discounted fees or even free flights.
Goods and Services Tax (GST) Goods and Services Tax information is required at the time of booking so that all eligible customers purchasing tickets are able to claim GST credit.
Can I claim GST on flight tickets for personal travel? No, GST cannot be claimed for booking tickets for personal travel. Input Tax Credit (ITC) is given only for flight tickets booked under the company GSTIN with correct invoicing for business purposes.
Tickets up to Rs. 100 attract 5% GST, while those above Rs. 100 attract 18%. Convenience fees charged by ticketing platforms are subject to GST as a separate component.
In India, the GST (Goods and Services Tax) on flight tickets varies based on the class of travel. For economy class tickets, the GST rate is 5%, while for business class tickets, it is 12%. These rates apply to both domestic and international flights.
Find the GST Amount:
Multiply the base price by 0.1. $500 × 0.1 = $50. The GST is $50.
Applying is a breeze—just file your tax return on time. Filing your income tax and benefits return is important, even if you didn't earn any money. This process of filing determines your benefits as well as your taxes. And that's why you don't have to apply separately for the GST/HST tax credit.
For all Canadian domestic flights excluding Quebec, HST applies to base fare, Nav and Surcharges, AIF, and ATSC charges. For all flights commencing in the province of Quebec, GST applies to base fare, Nav and Surcharges, AIF (in Quebec), and ATSC charges. For all transborder flights, HST is applied to AIF charges.
U.S. Federal Excise Tax: Airfares as well as certain seat selection fees (e.g. Legroom+ and Allegiant Extra) for travel within the 48 contiguous states include a 7.5% federal excise tax (FET). A domestic segment beginning or ending in Alaska or Hawaii is not subject in whole to the 7.5% FET.
Such fees are generally collected on a per passenger basis and are imposed for a wide variety of reasons, but mainly to offset costs related to security, customs and immigration, transportation and airport infrastructure, navigational services, environmental and government facilitation mat.
Federal Excise Tax (US TAX): 7.5% of the base fare. September 11th Security Fee: $5.60 per one-way trip. Flight Segment Tax (ZP): $4.50 per flight segment. Passenger Facility Charge (PFC): $3.00 to $4.50 per departing airport, depending on the airport.
Additional mandatory government fees quickly add to the cost:
You must report the sales correctly to ensure proper tax compliance. For example, if the first set of tickets were purchased for $250 and later sold for $800, this results in a $550 gain, which must be reported as taxable income.
Taxes: Applicable city, state, and local taxes are automatically added based on where the event takes place. In some states, this tax is included in the upfront price.