Passenger and freight air transport
Purchase, financing and operation of aircraft including transport of passengers and goods.
The economic activity does not include leasing of aircraft referred to in Section 6.18.
The economic activities in this category could be associated with several NACE codes, in particular H51.1 and H51.21, 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 is performed using one of the following:the aircraft with zero direct (tailpipe) CO2 emissions; until 31 December 2029, the aircraft acquired before 11 December 2023, complying with the technical screening criteria specified in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’, points (b) or (c); until 31 December 2029, the aircraft acquired after 11 December 2023, complying with the technical screening criteria specified 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points (b) or (c), and with the commitment that another non-compliant aircraft in the fleet is either:permanently withdrawn from use within 6 months of delivery of the compliant aircraft in which case, the replacement ratio does not apply; or permanently withdrawn from the fleet within 6 months of delivery of the compliant aircraft in which case, the share of Taxonomy compliance of eligible aircraft is limited by the replacement ratio as set out in Section 3.21;whereby the aircraft permanently withdrawn from use or from the fleet:is non-compliant with the margins defined in Section 3.21., subsection ‘Substantial contribution to climate change mitigation’,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.from 1 January 2030, the aircraft meeting technical screening criteria specified in points (b) or (c) above and operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 15 % in 2030 and increased by 2 percentage points annually thereafter;the aircraft operated with a minimum share of sustainable aviation fuels (SAF), corresponding to 5 % SAF in 2022, with the percentage of SAF increasing by 2 percentage points annually thereafter.The SAF use requirement referred to in points (d) and (e) is calculated with reference to the total aviation fuel used by the compliant aircraft and SAF used at the fleet level. Operators calculate compliance as the ratio of the quantity (expressed in tonnes) of SAF purchased at the fleet level divided by the total aviation fuel used by the compliant aircraft multiplied by 100. SAF are defined in a regulation on ensuring a level playing field for sustainable air transport.
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, operation of transport services with regards to catering waste) and to manage any remaining waste in accordance with the waste hierarchy.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 — Ensures components and materials are segregated and treated to maximise recycling and reuse.
- Financial projections — Reflects measures for end-of-life waste management.
- Official project documentation — Includes measures for end-of-life waste management.
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 the Regulation (EU) 2018/1139.The aircraft compliant with the technical screening criteria in points (b) to (e) 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 at three measurement points between maximum noise levels and maximum permitted noise levels specified in 14.4.1.1, 14.4.1.2 and 14.4.1.3 | 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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