Alaska and Hawaii Flight Tax Rates
Flights to and from Alaska and Hawaii follow their own federal tax rules. The headline figure is $11.70 per person in 2026, a reduced version of the $23.40 international air travel tax. It applies only to departures. Trips inside either state skip it entirely and pay the 7.5% tax on the full fare instead.
The reason comes down to geography. Part of a Seattle to Honolulu trip is outside U.S. airspace, so only part of the fare is taxed by percentage, and the per-person tax applies as well. This guide covers which trips owe what, for travelers checking flight taxes and fees and for carriers reporting them.
Which taxes apply to which trip?
| Trip | 7.5% percentage tax | $5.30 segment tax | Per-person tax |
|---|---|---|---|
| Continental U.S. to or from Alaska or Hawaii | Only on the part of the trip in U.S. airspace | Yes, each domestic segment | $11.70, departures only |
| Between the Hawaiian Islands | Entire fare | Yes | None: all of the trip is subject to the percentage tax |
| Between ports in Alaska, or in the Aleutian Islands, meeting the 225-mile test | Entire fare | Yes | None: all of the trip is subject to the percentage tax |
The segment tax does not apply to a segment to or from a rural airport, and that rule can matter in these states. Our rural airport exemption guide explains the test. It includes airports not connected by paved roads to another airport, where only passengers on segments of at least 100 miles count toward the 100,000 passenger limit.
Which departures does the $11.70 apply to?
The Instructions for Form 720 say: "a lower rate of tax applies to a domestic segment beginning or ending in Alaska or Hawaii, and that tax applies only to departures." Publication 510 uses almost the same words. Three things follow directly from those texts:
- A segment leaving Alaska or Hawaii is a departure on a segment beginning there, so the $11.70 applies.
- Arriving somewhere does not trigger the tax by itself, because it applies only to departures.
- A flight within Hawaii or within Alaska that is fully subject to the percentage tax owes none, because Publication 510 says the per-person tax does not apply if all the transportation is subject to the percentage tax.
Worked examples with 2026 rates
The fares below are invented, and each example is for one passenger.
| Trip | Percentage tax | Segment tax | Per-person tax | Total federal tax |
|---|---|---|---|---|
| Honolulu to Kahului, $110 fare | $110 x 7.5% = $8.25 | $5.30 | $0 | $13.55 |
| Anchorage to Fairbanks, $220 fare | $220 x 7.5% = $16.50 | $5.30 | $0 | $21.80 |
| Honolulu to Seattle, $480 fare, with $60 of it assumed to be for the U.S. airspace part | $60 x 7.5% = $4.50 | $5.30 | $11.70 | $21.50 |
The $60 in the last row is purely an assumption to show the math. Our IRS sources say the percentage tax applies only to the part in U.S. airspace, but they do not give a formula for allocating a fare to that part.
Where does the taxable part of the trip stop?
On a mainland trip, the percentage tax does not reach the part between where the route leaves or enters the continental United States and where it enters or leaves Hawaii or Alaska. Leaving or entering happens when the route passes over either the U.S. border or a point 3 nautical miles (3.45 statute miles) from low tide on the coastline. It can also happen when the route leaves a port or station in the 225-mile zone, meaning places in Canada or Mexico within 225 miles of the continental U.S. boundary.
Trips within the states work differently. For flights between any of the Hawaiian Islands, and between ports in the Aleutian Islands or elsewhere in Alaska, the tax applies to the entire fare. That holds even if parts of the flight cross international waters or Canada, as long as no point on the direct line between the ports is more than 225 miles from the United States.
How the $11.70 compares with the international rate
The general $23.40 rate covers international air transportation beginning or ending in the United States. A flight from Honolulu or Anchorage to another country is not a domestic segment, so the reduced rate, which the instructions tie to a domestic segment, does not describe it. Read the international air travel tax guide for that rate and the full table of 2026 air rates.
How carriers report these flights
If your business receives payment for these flights, you collect the tax and file Form 720. Percentage and segment tax go on IRS No. 26, while the $11.70 amounts go on IRS No. 27. So 500 Hawaii departures at $11.70 would add $5,850.00 to IRS No. 27. Use the air transportation tax calculator to check fares, then see our air transportation tax overview.
EasyFile720 is an IRS-authorized e-file provider for Form 720. You enter your figures, the rates for the return are built in, and the math is calculated for you. Create a free account, then pay $39.95 when you file these air taxes online.
FAQ
Is the $11.70 charged on top of the $5.30?▼
They are separate taxes. Publication 510 says transportation between the continental United States and Alaska or Hawaii is subject to the percentage tax on the part in U.S. airspace, the segment tax for each domestic segment, and the international air travel facilities tax.
Which Form 720 line does the $11.70 go on?▼
IRS No. 27, use of international air travel facilities. The 7.5% and $5.30 parts go on IRS No. 26.
Does the $11.70 go up?▼
Publication 510 says it generally increases each year for inflation. $11.70 is the calendar year 2026 rate, so use the current Form 720 instructions for later years.
Does cargo to Hawaii or Alaska get the same treatment?▼
The 6.25% cargo tax generally does not apply to the portion of the transportation entirely outside the continental United States or 225-mile zone. It does apply to flights between ports in Hawaii, and between ports in Alaska and the Aleutian Islands, subject to the 225-mile test.
File air transportation tax online
Create a free account with no credit card and build your return. You pay $39.95 only when you file. EasyFile720 is an IRS-authorized e-file provider, and you get an acknowledgment when the IRS accepts your return.
Sources: Instructions for Form 720 (Rev. June 2026); IRS Publication 510 (Rev. December 2025). General information, not tax advice. Confirm how the rules apply to you with a qualified advisor or the IRS.
