Since 1 January 2023, the air passenger tax for passengers departing from the Netherlands is € 26.43. Currently, this tax only applies to Origin-Destination (OD) passengers and transfer passengers are excluded. CE Delft and Significance conducted a study for the Ministry of Finance (Financiën) of the effects of including transfer passengers in air passenger tax for two different fare levels:
In doing so, we considered the effects of the increase in air passenger tax on tax revenues, the Dutch aviation sector (in terms of the number of passengers and flights), the climate and the environment. In addition to the two tax rates, we distinguish between the 2025 and 2030 vision years and four scenarios. For the high rate, the following effects would occur in 2025. For the low rate, these effects are approximately half the size.