Every plane ticket sold in the United States includes a stack of federal taxes and fees on top of the base fare. The tax on plane tickets starts with a 7.5% federal excise tax on the fare itself, then adds flat charges for each flight segment, a security fee, and an airport facility charge. On a connecting domestic round trip, those add-ons can push taxes and fees past 20% of the total ticket price. International itineraries carry a different set of charges that run higher still.
The 7.5% Federal Excise Tax
The biggest tax on a domestic ticket is the federal excise tax of 7.5% of the base fare. On a $300 fare, that’s $22.50 going to the federal government. The tax applies to what you pay for the transportation itself and does not compound on top of other fees like the security charge or airport facility charges. Airlines collect it at purchase and remit it to the Airport and Airway Trust Fund, which pays for FAA operations, air traffic control, and airport infrastructure.1Office of the Law Revision Counsel. 26 USC 4261 – Imposition of Tax
The 7.5% rate is fixed by statute and has stayed at this level since 1997. It does not adjust for inflation.
Domestic Segment Charge
Every domestic flight also carries a flat fee for each segment, meaning each takeoff and landing. For 2026, the segment charge is $5.30.2Federal Aviation Administration. Trust Fund Excise Taxes Structure and Rates 2026 A nonstop one-way triggers it once. A one-way with a connection triggers it twice, adding $10.60. A round trip with a connection each way runs four segments and $21.20. Unlike the 7.5% excise tax, this amount adjusts each year with the Consumer Price Index.
Flights to or from designated rural airports are exempt from the segment charge.1Office of the Law Revision Counsel. 26 USC 4261 – Imposition of Tax
September 11 Security Fee
Every passenger pays a flat $5.60 security fee per one-way trip, no matter how many connections are involved. A round trip maxes out at $11.20. The charge funds TSA screening and other aviation security work.3Office of the Law Revision Counsel. 49 USC 44940 – Security Service Fee
The amount is set by statute and has held at $5.60 since 2014. Because it is charged per trip rather than per segment, a three-leg regional itinerary pays the same $5.60 as a nonstop.
Passenger Facility Charges
Airports themselves add a Passenger Facility Charge that funds local construction and runway work. Each airport sets its own PFC, capped by federal law at $4.50 per boarding. You can be charged for up to two boardings on a one-way trip and two in each direction of a round trip, so the maximum is $9.00 one-way and $18.00 round trip.4eCFR. 14 CFR Part 158 – Passenger Facility Charges
PFC revenue stays with the airport that collected it rather than flowing to the Treasury. Not every airport charges the maximum, and some smaller airports do not impose a PFC at all. Passengers on Essential Air Service routes are exempt on those specific flights.
What You Pay on International Tickets
International flights swap the domestic segment charge for an international facilities tax. For 2026, that is $23.40 per passenger for flights beginning or ending in the United States, or $11.70 for flights between the mainland and Alaska or Hawaii.2Federal Aviation Administration. Trust Fund Excise Taxes Structure and Rates 2026 The amounts adjust yearly for inflation.
Arriving international passengers also pay three inspection fees:
- Customs (CBP) passenger arrival fee: $7.39 for fiscal year 2026, adjusted annually for inflation.5Federal Register. Customs User Fees To Be Adjusted for Inflation in Fiscal Year 2026 CBP Dec. 25-10
- Immigration inspection fee: $7.00 per arriving passenger, a fixed statutory amount.6Office of the Law Revision Counsel. 8 USC 1356 – Disposition of Moneys Collected Under the Provisions of This Subchapter
- APHIS agricultural inspection fee: $3.84 from October 2025 through September 2026, rising to $3.98 in October 2026.7eCFR. 7 CFR 354.3 – User Fees for Certain International Services
Together those three run roughly $18 per passenger, on top of the international facilities tax, the 7.5% excise on your base fare, the security fee, and any PFCs at your U.S. departure or arrival airports. Foreign governments frequently add their own departure taxes, which appear on your receipt but fall outside U.S. rules.
Which Add-On Fees Get Taxed
Not every charge on an airline receipt faces the 7.5% excise tax. Seat upgrades, class-of-service changes, and other payments that modify your transportation are taxed at the full 7.5%. If you pay $50 to move from economy to premium economy, that $50 is taxed.8eCFR. 26 CFR Part 49 – Facilities and Services Excise Taxes
Checked bag fees are exempt from the excise tax as long as the airline lists them separately from the fare. The same goes for excess baggage, special equipment, and storage charges. The distinction is that those are payments for transporting property rather than a person, and the airline must show the amount as a separate line item.
Tickets Booked With Miles or Points
When you redeem miles or credit card points, the 7.5% excise tax does not apply to your ticket because you did not pay a cash fare. The tax is calculated on “the amount paid” for transportation, and a $0 base fare produces $0 in excise tax.1Office of the Law Revision Counsel. 26 USC 4261 – Imposition of Tax The flat charges still apply. The September 11 Security Fee hits every passenger on every flight regardless of how the ticket was paid.3Office of the Law Revision Counsel. 49 USC 44940 – Security Service Fee PFCs also apply. On an international award ticket, you still owe the full slate of inspection fees and the international facilities tax.
The excise tax does apply on the other side of the transaction. When a bank or loyalty program buys miles from an airline, the IRS treats that purchase price as an amount paid for taxable transportation and taxes it at 7.5%.9IRS.gov. Notice 2015-76 – Request for Comments Regarding the Excise Tax on Amounts Paid for the Right to Provide Mileage Awards That cost is built into loyalty program economics rather than billed to you directly.
Getting Taxes Back When a Flight Is Canceled
A Department of Transportation rule that took full effect in late 2024 requires airlines to automatically refund the complete ticket price when they cancel or significantly change a flight and you decline the alternative. The refund must include every government-imposed tax and fee, even taxes the airline cannot itself recover from the government.10U.S. Department of Transportation. Final Rule Requiring Automatic Refunds of Airline Tickets and Ancillary Service Fees
The refund goes back to your original form of payment. Airlines cannot substitute vouchers or travel credits unless you choose them.11Federal Register. Refunds and Other Consumer Protections
How the Total Must Be Shown
Federal rules require every advertised fare to show the full price you will actually pay, including all government taxes and mandatory fees. An airline or travel agent that advertises a $99 fare must sell that flight for $99. The DOT treats advertising a lower base fare as an unfair and deceptive practice.12eCFR. 14 CFR 399.84 – Price Advertising and Opt-Out Provisions
Airlines may break out the components through links or pop-ups, but the individual tax amounts cannot be displayed more prominently than the total. Your receipt will typically separate the base fare from each federal charge, so you can see exactly what went to the excise tax, the segment fee, the security fee, and the PFC. Worth reviewing at least once, since on a connecting round trip the taxes and fees can easily run a fifth of what you paid.