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Boat tax worldwide: what owners pay on purchase and every year
Few countries have a boat tax in the narrow sense. What owners pay worldwide is usually VAT or sales tax on purchase, in some countries a registration tax, and elsewhere a tax charged every year on length, engine power or value.
For each country this page shows what is due on purchase and every year, how it is calculated and where owners pay. Every entry cites an official source. Fees for staying or cruising in a country are listed in the overview of waterway fees.
Information as of: 8 Nov 2026
Three kinds of charges
On purchase
VAT or sales tax on the price, paid to customs on import. Some countries add a tax on registration or on private second-hand sales.
Every year
An annual tax usually depends on the flag, the registration or where the owner lives. It is based on length, engine power or value.
For your stay
Vignettes, tourist tax or cruising fees are paid by anyone sailing or berthing in a country, whatever the flag. They have their own overview.
This page is not tax advice. Rates and thresholds often change at the turn of the year.
Before buying or re-registering, check what applies today at the source given.
Overview by country
28 countries and states compared. Click a name for the calculation, where to pay and the source.
| Country | On purchase | Every year |
|---|---|---|
| United Kingdom | 20% VAT, duty on imports under 12 m | No annual tax known |
| Austria | 20% VAT | Carinthia: motorboat levy per kW and month |
| Germany | 19% VAT, on import duty and import VAT | No annual tax known |
| Switzerland | 8.1% import VAT | Cantonal boat tax by kW, length or sail area |
| Croatia | 25% VAT (PDV) | Vessel tax over 5 m, by length and kW |
| Denmark | 25% VAT (moms) | No annual tax known |
| France | Not covered | Annual tax from 7 m or 22 CV, by hull and engine |
| Greece | 24% VAT | TEPAI for stays, from 7 m |
| Italy | 22% VAT (IVA) | None, abolished in 2016 |
| Malta | Not covered | Tonnage tax for Malta-registered yachts |
| Netherlands | 21% VAT (btw) | No annual tax known |
| Norway | 25% VAT on import, no duty | No annual tax known |
| Portugal | 23% VAT (IVA) | IUC: EUR 2.95 per kW from 20 kW |
| Slovenia | Not covered | Boat tax over 5 m, falls with age |
| Spain | 21% VAT, 12% registration tax over 8 m, ITP on private sales | No annual tax known |
| Sweden | 25% VAT, plus duty from outside the EU | No annual tax known |
| Turkey | 8% special consumption tax (ÖTV) on first purchase | Motor vehicle tax no longer applies to yachts |
| Australia | Not covered | Registration by state, by length |
| Canada | 5% GST on import, HST by province | No annual tax known |
| New Zealand | 15% GST and duty on import | No annual tax known |
| USA: California | Sales or use tax at the local rate | Property tax on market value |
| USA: Connecticut | 2.99% sales or use tax | Registration by length, no property tax |
| USA: Florida | 6% sales tax, capped at $18,000 | Registration fee by length |
| USA: Maryland | 5% vessel excise tax, capped | Not covered |
| USA: Massachusetts | Not covered | Boat excise: $10 per $1,000 of value |
| USA: New York | Sales tax only on the first $230,000 | Not covered |
| USA: Texas | 6.25%, capped at $18,750 | Not covered |
| USA: Washington | 6.5% plus local, plus 0.5% on boats | Watercraft excise: 0.5% of value |
Calculation and payment by country
Entries follow the wording of the official source. Amounts in other currencies are not converted.
Europe
United Kingdom
On purchase
| Entry | Source |
|---|---|
| VAT of 20%. | |
| On arrival: VAT may be due, and boats under 12 m from abroad may also pay duty. | |
| Boat sold abroad: the new owner pays import VAT on arrival. |
Where to pay
| Entry | Source |
|---|---|
| Form C384 to the HMRC Pleasure Craft Unit. |
Germany, Austria, Switzerland
Austria
On purchase
| Entry | Source |
|---|---|
| VAT of 20% (standard rate). |
Every year
| Entry | Source |
|---|---|
| Carinthia: levy on registered motorboats used on the lakes listed in the act. | |
| Since 2025: EUR 2.49 per kW and month, battery-only drives EUR 1.64 per kW. | |
| From 1 January 2027: EUR 3.74 per kW and month, battery-only drives EUR 2.46 per kW. | |
| Charged from the month of registration to the month it ends. |
Where to pay
| Entry | Source |
|---|---|
| Paid by the registered owner to the Province of Carinthia. | |
| Due on 15 May for the whole year, or within a month of a later registration. |
Germany, Austria, Switzerland
Germany
On purchase
| Entry | Source |
|---|---|
| VAT of 19% on the price when buying from a dealer. | |
| Import from outside the EU: 19% import VAT on the value. | |
| Plus about 1.7% duty; seagoing boats with a hull of 12 m or more are duty free. | |
| New boat over 7.5 m from another EU country (up to 100 hours or 3 months): VAT is due in Germany. |
Where to pay
| Entry | Source |
|---|---|
| Imports: declare and pay at the customs office of the customs landing place. | |
| New boat from the EU: the buyer calculates, declares and pays the tax within 10 days. | |
| Proof: invoice showing VAT, or the purchase contract with proof of payment. |
Germany, Austria, Switzerland
Switzerland
On purchase
| Entry | Source |
|---|---|
| Import: 8.1% VAT on the price paid, otherwise on market value. | |
| Form 15.10 serves as customs clearance proof for registration with the cantonal office. |
Every year
| Entry | Source |
|---|---|
| Zurich: by kW, CHF 30 without engine, CHF 380 at 100 kW, CHF 2,880 at 500 kW. | |
| Bern: base rate by length CHF 40 to 120, motorboats add CHF 4 per kW. | |
| Thurgau: by length times beam, plus kW for powered boats, at least CHF 50 a year. | |
| St Gallen: motorboats CHF 50 plus CHF 6 per kW, sailing boats CHF 50 plus CHF 3 per m² above 15 m². | |
| Geneva from 2027: motorboats CHF 40.50 up to 6 kW, then CHF 6.90 per kW. | |
| Ticino: motorboats CHF 25 plus CHF 5 per kW, doubled for older two-strokes over 7.36 kW. |
Where to pay
| Entry | Source |
|---|---|
| Zurich: road traffic office, payable by 31 March. | |
| Bern: invoice from the road and navigation office early in the year, payable in 60 days. | |
| St Gallen: navigation office in Rorschach; half the tax if registered after 1 August. | |
| Import: customs declaration with the FOCBS at a customs landing point. |
Europe
Croatia
On purchase
| Entry | Source |
|---|---|
| VAT (PDV) of 25%. |
Every year
| Entry | Source |
|---|---|
| Annual tax for owners of boats over 5 m, by length, cabin and engine power. | |
| Open boat, 7 to 10 m: EUR 13, 40 or 66 depending on power. | |
| Motorboat with cabin, 10 to 12 m: EUR 40 to 465 depending on power. | |
| Sailing boat with cabin over 12 m: EUR 53 to 531 depending on engine power. | |
| Exempt: boats used for a registered business and boats island residents need for daily life. |
Where to pay
| Entry | Source |
|---|---|
| Assessed by the county where the boat is registered in Croatia, payable within 15 days. |
Europe
Denmark
On purchase
| Entry | Source |
|---|---|
| VAT (moms) of 25%. | |
| New boat over 7.5 m from another EU country: Danish moms, private buyers included. |
Where to pay
| Entry | Source |
|---|---|
| Declare within 14 days of arrival on form 31.036 to the tax agency. |
Europe
France
Every year
| Entry | Source |
|---|---|
| Annual tax (formerly DAFN) on private boats from 7 m hull length or 22 CV. | |
| Liable: French-flagged boats and foreign-flagged boats of owners resident in France. | |
| Up to 2026, hull part by length: EUR 77 at 7 to 8 m, EUR 240 at 10 to 11 m, EUR 886 from 15 m. | |
| Plus an engine part per fiscal horsepower (CV) above 5 CV, from EUR 14 to EUR 64 per CV. | |
| From 2027, engine part by kW, only from 120 kW; hull EUR 80 at 7 to 8 m up to EUR 1,200 from 24 m. | |
| From 2027, half the tax for fully electric or hydrogen propulsion. | |
| Large yachts from 30 m and 750 kW: separate scale from EUR 30,000 to EUR 200,000. | |
| Nothing is charged if the amount is below EUR 76. |
Where to pay
| Entry | Source |
|---|---|
| Pay online at demarches-plaisance.gouv.fr after the notice; for 2025 by 31 March. |
Europe
Greece
On purchase
| Entry | Source |
|---|---|
| VAT of 24%, 17% on Leros, Lesbos, Kos, Samos and Chios. |
For your stay
| Entry | Source |
|---|---|
| TEPAI: charge on all pleasure boats over 7 m in Greek waters, whatever the flag. |
Where to pay
| Entry | Source |
|---|---|
| TEPAI online via the AADE eTEPAI service. |
Europe
Italy
On purchase
| Entry | Source |
|---|---|
| VAT (IVA) of 22%. |
Every year
| Entry | Source |
|---|---|
| The annual tax on pleasure craft (tassa di stazionamento) was repealed by Law 208/2015. |
Europe
Malta
Every year
| Entry | Source |
|---|---|
| Yachts under the Maltese flag pay an annual tonnage tax and renew registration each year. |
Europe
Netherlands
On purchase
| Entry | Source |
|---|---|
| VAT (btw) of 21%. | |
| New boat over 7.5 m from another EU country: 21% btw in the Netherlands. |
Where to pay
| Entry | Source |
|---|---|
| Declare on form OB 97-2Z; the Belastingdienst then sends the payment notice. | |
| On request, customs (Landelijk Team Jachten) certifies that btw has been paid. |
Europe
Norway
On purchase
| Entry | Source |
|---|---|
| Import: 25% VAT on the boat value, freight and costs incurred abroad. | |
| Norway charges no duty on leisure boats. |
For your stay
| Entry | Source |
|---|---|
| Tourists may bring their boat free of charges for a temporary stay. |
Where to pay
| Entry | Source |
|---|---|
| Report to Tolletaten on import; they calculate the charges. |
Europe
Portugal
On purchase
| Entry | Source |
|---|---|
| VAT (IVA) of 23%, with own rates on the Azores and Madeira. |
Every year
| Entry | Source |
|---|---|
| Annual IUC tax on private pleasure boats with 20 kW or more. | |
| Rate: EUR 2.95 per kW of propulsion power. |
Where to pay
| Entry | Source |
|---|---|
| Payable by the end of January, payment reference in the Portal das Finanças. |
Europe
Slovenia
Every year
| Entry | Source |
|---|---|
| Vessel tax and additional boat tax for boats over 5 m. | |
| Due if registered in Slovenia, or if a resident owner registers the boat abroad. | |
| Reduced by 5% per full year of age, down to half at most. |
Where to pay
| Entry | Source |
|---|---|
| Assessment by the FURS tax authority by 28 February, payable within 30 days. |
Europe
Spain
On purchase
| Entry | Source |
|---|---|
| VAT (IVA) of 21%. | |
| Registration tax (IEDMT) on first registration in Spain: pleasure boats over 8 m hull length. | |
| Rate 12% on the mainland and Balearics, 11% on the Canaries, jet skis 14.75%. | |
| Based on the price before VAT, for used boats on market value. | |
| Residents using a boat in Spain owe it even under a foreign flag unless they register within 30 days. | |
| Boats used solely for commercial charter are exempt, with prior approval of the tax office. | |
| Also exempt: owners moving to Spain with their boat after at least 12 months abroad. | |
| Private second-hand sale: transfer tax ITP instead of VAT, 4% unless the region sets its own rate. | |
| Andalusia: ITP 8% for boats over 8 m, 1% for electric, solar or wind propulsion. | |
| Valencia region: ITP 8% for boats over 8 m or worth EUR 20,000 or more, otherwise 6%. |
Where to pay
| Entry | Source |
|---|---|
| IEDMT on form Modelo 576 with the Agencia Tributaria, after applying for registration and before it is granted. | |
| The buyer self-assesses; the tax office signs off the return before registration. |
Europe
Sweden
On purchase
| Entry | Source |
|---|---|
| New boat over 7.5 m from the EU: 25% Swedish VAT on the invoice price. | |
| Bought outside the EU: duty plus 25% VAT, charged on the duty too. |
Where to pay
| Entry | Source |
|---|---|
| New boat from the EU: form SKV 5282 to Skatteverket, pay within 35 days. | |
| Import from outside the EU: all charges to Tullverket. |
Europe
Turkey
On purchase
| Entry | Source |
|---|---|
| Special consumption tax (ÖTV) once on first acquisition, including entry in a port register. | |
| Rate 8% for yachts and pleasure boats; inflatables, rowing boats and canoes are excluded. |
Every year
| Entry | Source |
|---|---|
| Since 2009 the motor vehicle tax (MTV) no longer covers private yachts and motorboats. |
Overseas
Australia
Every year
| Entry | Source |
|---|---|
| New South Wales from July 2026: AUD 94 up to 3 m, AUD 199 at 6 to 6.5 m, at most AUD 1,064. | |
| Jet skis pay a flat AUD 512 in New South Wales. |
Where to pay
| Entry | Source |
|---|---|
| New South Wales: by BPAY, phone or at Service NSW. | |
| Queensland: Transport and Motoring customer service centres. |
Overseas
Canada
On purchase
| Entry | Source |
|---|---|
| Import: 5% GST on the value for duty; boats built in North America are duty free. | |
| HST since April 2025: 13% Ontario, 14% Nova Scotia, 15% in three Atlantic provinces. | |
| The luxury tax on boats over $250,000 no longer applies since 5 November 2025. |
For your stay
| Entry | Source |
|---|---|
| Non-residents may keep their boat in Canada free of duty and tax for up to 12 months. |
Where to pay
| Entry | Source |
|---|---|
| Report the import to the CBSA and pay duty and taxes there. |
Overseas
New Zealand
On purchase
| Entry | Source |
|---|---|
| Import: 15% GST on customs value plus duty, freight and insurance. |
For your stay
| Entry | Source |
|---|---|
| Temporary import: up to 21 months free of duty and GST, against a security. |
Where to pay
| Entry | Source |
|---|---|
| New Zealand Customs Service on import. |
Overseas
USA: California
On purchase
| Entry | Source |
|---|---|
| Dealers collect sales tax; buying privately or out of state triggers use tax. | |
| Use tax at the local rate of the main mooring or registration address. |
Every year
| Entry | Source |
|---|---|
| Annual property tax, assessed by the county assessor on market value at 1 January. | |
| One non-commercial boat worth $400 or less is exempt. |
Where to pay
| Entry | Source |
|---|---|
| Use tax: documented vessels pay CDTFA directly, others via the DMV at registration. |
Overseas
USA: Connecticut
On purchase
| Entry | Source |
|---|---|
| Reduced rate of 2.99% for boats, boat motors and trailers. |
Every year
| Entry | Source |
|---|---|
| Boats have been exempt from local property tax since 1981. | |
| Registration by length: $7.50 (12 to 13 ft) up to $525 from 65 ft. |
Where to pay
| Entry | Source |
|---|---|
| Registration with the DMV; self-assessed use tax on form OP-186 to the DRS. |
Overseas
USA: Florida
On purchase
| Entry | Source |
|---|---|
| Sales tax of 6% on the price. | |
| At most $18,000 per boat, county surtax included. |
Every year
| Entry | Source |
|---|---|
| Registration by length: $28.75 (16 to 26 ft), $78.25 (26 to 40 ft), $127.75 (40 to 65 ft). |
Where to pay
| Entry | Source |
|---|---|
| Registration with the county tax collector; dealers collect the sales tax. |
Overseas
USA: Maryland
On purchase
| Entry | Source |
|---|---|
| Vessel excise tax of 5% of fair market value on first title and sale in the state. | |
| Capped at $15,000 per boat, rising by $100 every 1 July since 2016. | |
| Tax paid in another state is credited. |
Where to pay
| Entry | Source |
|---|---|
| If no dealer collects it, pay the Department of Natural Resources within 30 days. |
Overseas
USA: Massachusetts
Every year
| Entry | Source |
|---|---|
| Boat excise: $10 per $1,000 of valuation for boats kept in the state on 1 July. | |
| Valued at market value, capped by the statutory table by length and age. |
Where to pay
| Entry | Source |
|---|---|
| Return by 1 August to the assessors of the town where the boat is kept in summer. |
Overseas
USA: New York
On purchase
| Entry | Source |
|---|---|
| Since 2015 only the first $230,000 of the price is taxable. | |
| The rate at the buyer’s residence applies. | |
| Sales to non-residents are exempt with form DTF-820. |
Overseas
USA: Texas
On purchase
| Entry | Source |
|---|---|
| Sales and use tax of 6.25% for boats up to 115 ft, less trade-in. | |
| Capped at $18,750 per sale. | |
| New residents pay $15 instead of use tax on a boat they bring with them. |
Where to pay
| Entry | Source |
|---|---|
| At title and registration: Texas Parks and Wildlife or the county tax assessor-collector. |
Overseas
USA: Washington
On purchase
| Entry | Source |
|---|---|
| State sales tax of 6.5% plus local rates. | |
| An extra 0.5% recreational vessel tax on every retail boat sale. |
Every year
| Entry | Source |
|---|---|
| Watercraft excise tax: 0.5% of fair market value a year, minimum $5, boats from 16 ft. |
For your stay
| Entry | Source |
|---|---|
| Non-residents may use their boat for up to 60 days without use tax. |
Where to pay
| Entry | Source |
|---|---|
| Department of Licensing, due every 30 June. |
What owners should keep in mind
Keep proof of VAT paid on board. Within the EU, customs may ask for it when a boat crosses a border or changes hands.
Anyone moving abroad or registering a boat in another country should check first whether a registration or annual tax applies there.
Charges for cruising and berthing are listed in the overview of waterway fees, official places to buy them on the page buy boat vignettes officially.
