Which US private jet charter taxes need to be shown?

For taxable transportation of persons by air, the IRS’s June 2026 Form 720 instructions specify a 7.5% percentage tax and a $5.30 domestic segment tax for calendar 2026. For applicable charter flights, the segment tax is multiplied by the number of passengers transported. (irs.gov)

These are not universal additions to every private-flight invoice. The instructions identify exceptions, including relevant fractional-programme fuel-surtax treatment and rural-airport segment rules. Ask the supplier to show its tax treatment explicitly, and obtain specialist advice where the structure is unclear. Do not add federal excise tax again to a benchmark already stated to include it. (irs.gov)