Federal excise tax (FET)
Federal excise tax is the US tax on commercial air transportation: 7.5% of the amount paid for domestic charter flights, plus a per-passenger domestic segment fee ($5.30 per segment in 2026). It applies to Part 135 charter, jet card and most fractional flights, but not to owner-flown Part 91 trips, and it is charged on the whole fare including positioning and catering that the operator bills. Flights that begin or end outside the US pay the international facilities fee ($23.40 per passenger in 2026) instead of the 7.5%, which is why a Miami–Bahamas trip can carry less tax than Miami–New York. Brokers and operators must collect and remit it; quotes should state whether it is included.