Manufacturing of aircraft
Manufacture, repair, maintenance, overhaul, retrofitting, design, repurposing and upgrade of aircraft and aircraft parts and equipment(172).
The economic activities in this category could be associated with a NACE code, in particular C30.3 and C33.16, 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 manufactures, repairs, maintains, overhauls, retrofits, designs, repurposes or upgrades one of the following: the aircraft with zero direct (tailpipe) CO2 emissions; until 31 December 2027, the aircraft, other than produced for private or commercial business aviation, meeting the margins specified below and limited by the replacement ratio to ensure that the delivery does not increase the worldwide fleet number:having maximum take-off mass greater than 5,7 t and less than or equal to 60t and a certified metric value of CO2 emissions of at least 11 % less than the New Type limit of the International Civil Aviation Organisation (ICAO) standard(173); having a maximum take-off mass greater than 60 t and less than or equal to 150t and a certified metric value of CO2 emissions of at least 2 % less than the New Type limit of the ICAO standard;having a maximum take-off mass greater than 150 t and a certified metric value of CO2 emissions of at least 1,5 % less than the New Type limit of the ICAO standard.The share of Taxonomy compliance of eligible aircraft shall be limited by the replacement ratio. The replacement ratio shall be calculated based on the proportion of aircraft permanently withdrawn from use to aircraft delivered at the global level averaged over the preceding 10 years as evidenced by verified data available from independent data providers. In the absence of a certificate on the metric values of CO2 emissions confirming the required margin to the New Type limit of the ICAO standard, the aircraft manufacturer shall deliver a declaration that the aircraft meets the required level of performance and margins of improvement with the condition that the aircraft is certified by 11 December 2026.from 1 January 2028 to 31 December 2032, the aircraft meeting the technical screening criteria set out in point (b) of this subsection that is certified to operate on 100 % blend of sustainable aviation fuels.
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
The activity complies with the criteria set out in Appendix B of the applicable Delegated Act.
Circular economy
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
- decommissioning contractual agreements — with recycling service providers
- financial projections or official project documentation — reflecting waste management measures
- information and traceability records on substances of concern — throughout life cycle of manufactured products
Pollution prevention and control
The activity complies with the criteria set out in Appendix C of the applicable Delegated Act. The aircraft complies with Article 9(2) of Regulation (EU) 2018/1139.The aircraft referred to in points (b) and (c) of this Section complies with the following standards: 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;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
The activity complies with the criteria set out in Appendix D of the applicable Delegated Act.
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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