Air Passenger Duty ('APD') is a tax applied to outbound flights from the Isle of Man. It is charged per adult passenger and is included in the price of your airline ticket.
APD law in the Island only applies to flights departing the Isle of Man. Inbound flights from the United Kingdom are subject to UK APD and flights from the rest of the world are subject to any taxes that apply in those countries.
From 1 April 2026, most passengers departing the Isle of Man will see an increase in APD of £2. The breakdown of the Bands and rates is as follows:
Band A: Most tickets for flights departing the Island fall under this band, including direct flights to European destinations such as Portugal, Spain, the Canary Islands, and the Balearic Islands.
- Reduced rate increases from £13 to £15
- Standard rate increases from £28 to £32
Band B and C – a small percentage of passengers with connecting flight tickets, such as those travelling to the USA or beyond, are charged at these rates.
- Band B (long-haul):
- reduced rate increases from £90 to £102
- standard rate increases from £216 to £244
- Band C (ultra-long haul):
- reduced rate increases from £94 to £106
- standard rate increases from £224 to £253
The basic rates and rules for APD have been maintained in-line with those of the UK since its introduction in 1994. This consistency provides clarity and certainty for operators and passengers alike.
If you require further guidance or advice, please contact us on:
Email: customs@gov.im
Telephone: +44 1624 648100
(Monday to Friday 8:30am to 4:30pm)
