The IRS announced the rates for certain commercial air transportation fees subject to annual inflationary adjustment.
For air transportation in calendar year 2026, the Domestic Segment Fee will increase to $5.30, the International Facilities Fee increases to $23.40 per passenger, and the fee for transportation beginning or ending in Alaska or Hawaii is $11.30 per passenger. These Federal Excise Tax (FET) rates are detailed in IRS Internal Revenue Procedure 2025-32 in the section titled “Passenger Air Transportation Excise Tax.”
The 7.5% tax on amounts paid for passenger transportation and the 6.25% rate for cargo are not indexed to inflation and remain unchanged.