Preheat your air fryer to 350 degrees Fahrenheit.
In a medium bowl, combine the flour, salt, pepper, garlic powder, and onion powder.
In another bowl, whisk the egg.
In a third bowl, add the panko breadcrumbs.
Cut the fish into 1-inch-thick strips if you are using small tortillas.
Dip the fish into the flour mixture, then the egg mixture, and finally into the panko breadcrumbs.
Spray the exterior of the breaded fish with olive oil spray and place on the air fryer tray or basket.
Air fry for 12-16 minutes until golden brown and the fish is white and flaky.
Add air fryer halibut to a tortilla, top with the chipotle sauce, and garnish with your favorite taco toppings like slaw, avocado, onion, and cilantro.