16/06/2026
FINANCE BILL 2026
✈️ Aviation Sector – Proposed Tax & Levy Treatment
1. Large Commercial Aircraft (>2,000kg)
- Tariff Codes: 8802.30.00 & 8802.40.00
- VAT (16%): Exempt
- IDF (2.5%) & RDL (2%): Exempt
- Scope: All passenger and cargo aircraft above 2,000kg
2. Aircraft Spare Parts & Components
- VAT (16%): Exempt
- IDF (2.5%) & RDL (2%): Exempt
- Scope: Maintenance/repair parts imported by licensed operators with KCAA recommendation
3. Light Aircraft & Private Helicopters (