Airport taxes are charged to fund the construction, maintenance, and administration of airports and airway systems. For this reason, the Internal Revenue Service (IRS) describes these taxes as user fees because the funds generated do not flow back to the general treasury.

The tax status of airports is complex and depends heavily on their ownership structure. Most major airports in the U.S. and Europe are owned by local governments or "port authorities," which makes them public entities and generally exempt from federal and local income and property taxes. However, they function as self-sustaining businesses that generate revenue through landing fees, parking, and terminal rentals. While the airport itself may not pay property taxes, the private businesses operating within it—such as restaurants, car rental agencies, and airlines—are fully taxable entities that pay rent and taxes to the local municipality. In countries where airports have been privatized (common in the UK and Australia), the airport operator is a private corporation that pays standard corporate income taxes. Furthermore, almost all airports collect "Passenger Facility Charges" (PFCs) or "Airport Improvement Fees," which are essentially taxes passed directly from the passenger to the airport to fund infrastructure projects.