Federal Excise Tax (FET)
The Federal Excise Tax (FET) is a 7.5% federal tax on the price of domestic commercial air transportation, including private jet charter and empty leg flights. The tax is collected by the operator and remitted to the IRS; it appears on every empty-leg booking confirmation.
Also known as: fet, air transportation tax, ftt, federal transportation tax
FET applies to the full amount paid for taxable air transportation between two points in the United States. For private jet charter and empty legs, that's the charter price the customer pays the operator. The rate is 7.5% on the price plus a small per-passenger per-segment fee (commonly called the "segment fee") that the IRS adjusts annually.
On a typical empty-leg booking, FET is itemized as a separate line on the operator's invoice — it's not part of the displayed charter price floor. Reputable marketplaces (SkyAccess included) show the all-in price including FET so the customer sees the actual total at checkout.
International flights — any flight that crosses a US border in either direction — are exempt from the 7.5% rate but subject to a per-passenger International Departure Tax instead. Wholly-foreign flights (no US touchpoints) are out of FET's scope entirely.
Aircraft owners using their own aircraft under FAA Part 91 are not subject to FET because there's no "transportation by hire" relationship. The moment Part 135 hire is involved — which is the case for every legitimate empty leg flown in the United States — FET applies.
Frequently asked questions
- Is FET included in the empty leg flight price I see?
- Reputable marketplaces display the all-in price with FET included by default. Lower-curation channels sometimes show the pre-tax price only and add FET at checkout. Confirm in writing before booking — a 7.5% expansion at checkout is the most common surprise on charter invoices.
- Do I pay FET on an international empty leg?
- Flights that cross a US border in either direction are exempt from the 7.5% rate but subject to the per-passenger International Departure Tax instead. Wholly-foreign flights (no US touchpoints) are outside FET's scope entirely.
Related terms
- Empty Leg Flight
An empty leg flight is a one-way private jet flight sold at a discount because the aircraft has to fly without passengers to its next paid booking. Empty legs are typically priced 25–80% below retail charter, with the discount widening as the departure window narrows.
- Part 135 Operator
A Part 135 operator is an FAA-certificated company authorized to fly paying passengers on private (non-scheduled) charter aircraft under 14 CFR Part 135. Every legitimate private jet charter flown in the United States — including every empty leg — is operated under a Part 135 certificate; operators based elsewhere fly under the equivalent authority in their own jurisdiction.
- Charter Broker
A charter broker is an intermediary who arranges private jet flights between customers and certificated charter operators — Part 135 operators in the U.S., or the equivalent abroad — without operating any aircraft themselves. Brokers earn a margin on the operator's quote; marketplaces like SkyAccess remove that intermediary by surfacing operator inventory directly.
Sources
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