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PASSENGER DEPARTURE TAX GUIDE (AIRCRAFT)  

General
Passenger Departure Tax is charged under the authority of the Miscellaneous Taxes Act 1976 in respect of every passenger departing from Bermuda by aircraft.

Scope
Passenger Departure Tax is charged on the owner, operator or agent of an aircraft.

Exemptions
Passenger Departure Tax is not payable in respect of the following persons:-

1) children under the age of two years;

2) the officers and crew of any aircraft departing from Bermuda;

3) persons travelling on behalf of, or at the expense of, the Government of the United Kingdom or of any foreign Government;

4) transit passengers on a continuous journey who, having arrived in Bermuda by aircraft, depart by the same aircraft or another aircraft within twenty-four hours of arrival;

5) transit passengers who, having arrived in Bermuda by aircraft, continue their journey by the next aircraft on which passages are available to them, their failure to proceed by the former aircraft having been caused by circumstances beyond their control and affecting the conveyance of passengers;

6) passengers on aircraft which arrive in Bermuda solely by reason of distress or emergency;

7) career consular officers and consular employees within the meaning of the Consular Relations Act 1971 and members of their families forming part of their households who are -

(i) not Commonwealth citizens and

(ii) not engaged in private occupation for gain in Bermuda;

if the status of such persons is evidenced by a certificate issued by the head of the consular post.


Tax Period
For the purpose of penalties for late payment, tax period means a calendar month.

Rates
A tax of $35.00 is charged on every departing air passenger.

Payment
Tax due shall be collected on or before departure by the owner, operator or agent of an aircraft and submitted, together with a return in the prescribed form,  to the Tax Commissioner,  within ten days of the end of each calendar month.

Penalties
If tax or additional tax is not paid within ten days of the end of each calendar month, a penalty for late payment shall be payable in an amount equal to five per centum of the unpaid tax for every week or part of a week during which the tax is unpaid,  with a maximum penalty of an amount equal to thirty per centum of the unpaid tax. An additional tax equivalent to the amount of tax may also be levied.

Any person who fails to pay Passenger Departure Tax is guilty of an offence and liable on summary conviction to a fine of $25 for each person in respect of whom the payment should have been made.

Note
The information contained on this page is merely a guide for the taxpayer and is not a comprehensive statement of the Legislative requirements. These requirements are contained primarily in the Miscellaneous Taxes Act 1976, the Taxes Management Act 1976 and the Miscellaneous Taxes (Rates) Act 1980 as amended.   Bermuda Laws Online can be accessed at 
www.bermudalaws.bm

Enquiries
Further enquiries may be made by contacting us.

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