Air passenger tax

What is air passenger tax?

Air passenger tax came into effect in 2000 when the Minister of Finance announced that an Air Passenger Tax (APT) was to be instituted. The tax was to be levied on “chargeable passengers on chargeable aircraft departing from an airport in the Republic to a destination outside the
Republic.”

This tax came into effect on 1 November 2000 and it is charged at a slightly lower rate for destinations in SACU countries than that for destinations outside of those countries. The Standard rate departures are R190 per ticket for a destination other than SACU countries. BLNS countries have a lower rate for departures at R100 per ticket.

SACU countries are: Botswana, Lesotho, Namibia and Swaziland
BLNS countires are: Botswana, Lesotho, Namibia and Swaziland

Who will pay air passenger tax?

This form of tax is included in the ticket price of all airline passengers. The agencies will then pay the tax over to the Airlines and their Agents who needs to pay it over to SARS after monthly reconciliation of the passenger manifests.

How and when would air passenger tax be paid?

The airline is liable to pay SARS within 21 days after the end of the month. Payment will have to occur after each month during which the amount was collected.

Payments can be made via Electronic Funds Transfer (EFT) or directly at a First National Bank (FNB branch)