Leasing of aircraft
Renting and leasing of aircraft and aircraft parts and equipment(342).
The economic activities in this category could be associated with a NACE code, in particular N77.35, in accordance with the statistical classification of economic activities established by Regulation (EC) No 1893/2006.
Substantial contribution
This activity can make a substantial contribution to the following objective(s). The activity must also pass DNSH assessment against the remaining five objectives.
✓ Climate mitigation
The activity consists of renting or leasing of one of the following: the aircraft with zero direct (tailpipe) CO2 emissions;the aircraft delivered before 11 December 2023, complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c);the aircraft delivered after 11 December 2023 complying with the technical screening criteria referred to in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c) and with the commitment that another non-compliant aircraft in the fleet is either:permanently withdrawn from use within 6 months of delivery of the compliant aircraft, in which case, the replacement ratio does not apply; or permanently withdrawn from the fleet within six months of delivery of the compliant aircraft in which case the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21;whereby the aircraft permanently withdrawn from use or from the fleet: is non-compliant with the margins set out in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, point (b);has at least 80 % of maximum take-off weight of the compliant aircraft; has remained in the fleet within at least 12 months prior to its withdrawal;has a proof of airworthiness dating back less than 6 months prior to the delivery of the compliant aircraft.The lessor ensures that aircraft in point (b) or (c) is operated on sustainable aviation fuels (SAF) consistently with the criteria specified in point (d) and paragraph 2 of Section 6.19 of the applicable Delegated Act.
Do No Significant Harm criteria
To be taxonomy-aligned, this activity must not significantly harm any of the five objectives it does not substantially contribute to.
Climate change adaptation
The activity complies with the criteria set out in Appendix A of the applicable Delegated Act.
Water and marine resources
N/A
Circular economy
Measures are in place to prevent generation of waste in the use phase (maintenance) and to manage any remaining waste in accordance with the waste hierarchy.The activity assesses the availability of and, where feasible, adopts techniques that support:reuse and use of secondary raw materials and re-used components in products manufactured;design for high durability, recyclability, easy disassembly and adaptability of products manufactured;waste management that prioritises recycling over disposal in the manufacturing process;information on and traceability of substances of concern throughout the life cycle of the manufactured products.Measures are in place to manage and recycle waste at the end-of life, including through decommissioning contractual agreements with recycling service providers, reflection in financial projections or official project documentation. These measures ensure that components and materials are segregated and treated to maximise recycling and reuse in accordance with the waste hierarchy, EU waste regulation principles and applicable regulations, in particular through the reuse and recycling of batteries and electronics and the critical raw materials therein. These measures also include the control and management of hazardous materials.
Documentation typically required
- contractual agreements with recycling service providers — Decommissioning contractual agreements to manage and recycle waste at end-of-life
- financial projections or official project documentation — Reflection of waste management measures in financial projections or official project documentation
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated Act. The aircraft complies with the relevant requirements referred to in Article 9(2) of Regulation (EU) 2018/1139.The aircraft referred to in subsection ‘Substantial contribution to climate change mitigation’, points (b) to (c), complies with the following standards:for aircraft other than freighter: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention, where the sum of the differences at all three measurement points between the maximum noise levels and the maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3, shall not be less than 22 EPNdB; for freighter aircraft: amendment 13 of Volume I (noise), Chapter 14 of Annex 16 to the Chicago Convention;amendment 10 of Volume II (engine emissions), Chapters 2 and 4, of Annex 16 to the Chicago Convention.
Key thresholds
| Metric | Threshold | Unit |
|---|---|---|
| Sum of differences between maximum noise levels and maximum permitted noise levels at three measurement points | not less than 22 | EPNdB |
Biodiversity and ecosystems
N/A
Criteria sourced from the EU Taxonomy Navigator. Applicable act: Climate Delegated Act (OJ L 442, 9.12.2021). Last verified: 19 July 2026.
Related reading: EU Taxonomy explained · Evidence sustainability auditors look for
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