Tax Exemptions
Tax Exemptions by Country - Departures
Tax Exemptions by Country - Arrivals
Issuing Tickets with Tax Exemptions
Pricing Tickets with Tax Exemption
U.S. Domestic Tax Exemption – US1 and ZP
Tax exemptions by country or region – Departures
Customers departing from |
Are exempted from the tax |
If they are |
Australia |
Passenger Movement Charge <AU> |
· Infants under 2 · Children under 12 |
Belize |
Conservation Tax <FU> |
· Infants under 2 · Children under 12 · Citizens of Belize |
Belize |
Departure Tax <FV> |
· Ministers of government, members of the national assembly, or members of the diplomatic and consular corp · Military personnel · Mayors of municipalities · Official of international organizations · Caribbean community secretariat personnel traveling on official business. · Minister and officials of other government visiting Belize at the invitation of the Belize government. · Public officers traveling on official business. · Approved scholarship holders leaving Belize to study abroad · Sports and cultural groups representing Belize who have been accredited by the government. · Airline crew duty |
Cayman Islands |
Departure Tax <KY> |
· Infants under 2 · Children under 12 |
China |
Airport Fee <CN> |
· Infants under 2 · Children under 12 |
Colombia |
Resident Exit Tax <DG> |
· Infants under 2 · Children under 5 · Foreign, non-residents |
Great Britain |
Air Passenger Duty <GB> |
· Infants under 2 · Children under 12 traveling in Economy · Young adults between 12–15 traveling in Economy |
Greece |
Airport Development Charge <GR> |
· Infants under 2 · Children under 5 |
Hong Kong |
Air Passenger Departure Tax <HK> |
· Infants under 2 · Children under 12 |
Italy |
Embarkation Tax <IT> |
· Infants under 2 · Children under 12 pay 50% |
Japan |
Passenger’s Service Facilities Charge <SW> |
· Children under 4 · Children under 12 pay 50% |
Mexico |
Tourism Tax <UK> |
· Infants under 2 · Mexican citizens, irrespective of place of residence. · Persons legally living on Mexico (residents). |
Panama |
Airport Departure Tax <FZ> |
· Infants under 2 · Senior over 60 pay 50% · Panamanian retirees 50% |
Saint Lucia |
Airport Service Charge <KS> |
· Infants under 2 · Children under 12 |
Trinidad and Tobago |
Passenger Service Charge <KT> |
· Infants under 2 · Children under 5 · Senior over 60 who is a citizen or resident of Trinidad and Tobago |
Tax exemptions by country or region – Arrivals
Customers arriving to |
Are exempted from the tax |
If they are |
Colombia |
Tourism Tax <JS> |
· Senior over 65 · Colombia citizens, irrespective of place of residence |
Mexico |
Arrival Tax <UK> |
· Citizens or Residents of Mexico |
Issuing Ticket with Tax Exemptions
American is working to collect proper taxes on all tickets, and there are a handful of age, gender, and citizenship/residency related exemptions that the agency must be aware of.
For example:
Mexico Tourism Tax (UK) is exempt for:
· Mexican citizens, regardless of place of residence
· Resident of Mexico (permanent or temporary) holding a Mexico Visa
· Persons living legally in Mexico (residents)
· Infants under the age of two without a seat
· Diplomats
· Airline crew on duty
· Transit/transfer passenger remaining less than 24 hours in Mexico (no stopover)
o Note, passengers stopping over in Mexico aren’t entitled to a refund
At the time of booking/ticketing, it is necessary to confirm the passenger’s nationality and/or citizenship in order to determine whether the UK tax applies or not.
· If the passenger is Mexican and the origin is outside Mexico, the Travel Agent must manually remove the UK if exempt
You can find the full list of exemptions in your GDS.
Pricing Tickets with Tax Exemption
GDS |
Basic Pricing Entry |
Price by PTC (age) |
Price by PTC (infant) |
Price by PTC (senior) |
Price exempt tax |
Sabre Ref: TXNHELP |
WP |
WPPCZZ |
WPPINF |
WPPSRC |
WPTE-ZZ |
Worldspan Ref: HELP GTAX |
4P |
4PPCZZ |
4PPINF |
4PPSRC |
4P-WTZZ |
Apollo Ref: HELP TAX |
$B |
$B*CZZ |
$B*INF |
$B*SRC |
$B:TE-ZZ |
Amadeus Ref: HELP TAX |
FXX |
FXX/RCZZ |
FXX/RINF |
FXX/RYCD |
FXX/R,ET-ZZSE |
Galileo Ref: HELP TAX |
FQ |
FQ*CZZ |
FQ*INF |
FQ*SRC |
FQTE-ZZ |
· Audits will be performed after the ticket is flown to ensure that tickets with pricing exemptions have correct documentation in the PNR
· When using the pricing entries listed in the grid above, EXEMPT should be populated onto the ticket.
o This requirement ensures the customer qualifies for the tax exemption
· If the agent does not use the pricing entries, and only adds a remark in the PNR, a debit memo may be issued
· If a debit memo is issued filling the passenger’s relevant passport or residency card number at the time of ticketing in the DOCS field of the PNR would be helpful for the agent to refute the debit memo
o You can verify the DOCS input formats with your GDS
U.S. Domestic Tax Exemption – US1 and ZP
The Domestic U.S. Tax (US1 and ZP) may be exempt on a domestic U.S. ticket if:
· The ticket must be sold outside the U.S.
· The domestic ticket must be cross-referenced with the separate international ticket
o The international ticket must include travel to/from the U.S.
o The international ticket number must be appended to the Endorsement Box of the domestic U.S. ticket
§ If the international ticket number is not appended to the domestic U.S. ticket, an ADM may be issued in the amount of the US1 and ZP taxes
· If the customer’s international travel to/from the US is by ship, or on a US military transport aircraft rather than an international scheduled flight, they tax may be exempted
o In these cases, append the Endorsement box with details of the international travel (origin/destination and name of the ship or details of the military flight)
· Refunds of partial tax on fully flown tickets may be requested online at www.aa.com/refunds.
· Tax paid with a credit card will be refunded to the original FOP.
· If the travel agent is not endorsed and the tax is paid by USD cash, the refund will go to the customer.
· If you are endorsed and the tax is paid by USD cash, the refund will be delivered to the agency.
· Tax paid in cash with a foreign currency will be refunded to the agency in credit memos.
· A list of exemptions can be found in this document
· Find the full list of exemptions in your GDS
· For more information, view Tax Exemptions on aa.com.
Updated: December 2024