Charter Advice
Yacht Charter Tax by Country: Who Charges What
Charter tax is set by the country you embark in, not by the flag the yacht flies. This page lists the rate each country charges on the charter fee, and the countries that charge nothing at all.
Which Country Charges It
The tax is charged once, on the charter fee, by the country the charter begins in. A charter that starts in one country and finishes in another is taxed where it started, and the flag the yacht flies makes no difference to it.
Rates by Country
We hold charter tax rates for 72 countries. 43 of them levy a tax on the charter fee and 29 levy none.
| Country | Charge | Rate | Notes |
|---|---|---|---|
| Alaska | Charter tax | None | US state; no state sales tax on yacht charters |
| Anguilla | Charter tax | None | No VAT applies to yacht charters |
| Antigua and Barbuda | Charter tax | None | Caribbean; no VAT on yacht charters |
| Aruba | Charter tax | None | Charter fees typically include all local taxes |
| Australia | GST | 10% | 10% Goods & Services Tax on domestic charters |
| Bahamas | VAT + Port tax | 14% | 10% VAT + 4% harbour tax = 14% total |
| Bahrain | VAT | 10% | Standard 10% VAT |
| Barbados | Charter tax | None | No VAT on yacht charters; rates typically inclusive |
| Belize | VAT | 9% | Applied to fees for Belize origins |
| Bermuda | Charter tax | None | No VAT in Bermuda |
| Bonaire | Charter tax | None | Part of Caribbean Netherlands; minimal charter taxation |
| British Virgin Islands | Charter tax | None | No VAT in BVI; cruising permit fees apply |
| Cayman Islands | Charter tax | None | No VAT or income tax |
| Costa Rica | IVA or special rate | 2.5% | Special 2.5% charter fee, or the standard 13% IVA, depending on the yacht’s licensing and commercial classification, and whether it’s a superyacht charter or a general day rental. |
| Croatia | VAT | 13% | 13% reduced VAT rate for yacht charters (standard rate 25%) |
| Cuba | Charter tax | None | Limited charter market; taxation handled locally |
| Curacao | Charter tax | None | No VAT on yacht charters |
| Cyprus | VAT | 19% | Applies to all charters in Cypriot waters |
| Ecuador | Charter tax | None | Galapagos charters typically rate-inclusive |
| Egypt | VAT | 14% | 14% VAT |
| Fiji | VAT | 5% | 5% VAT rate for most luxury and superyacht charters |
| France | TVA | 20% | 20% TVA; may reduce if charter spends time outside EU waters |
| French Polynesia | VAT | 5% | A 5% local Polynesian tax/VAT is standard on yacht charter rates |
| Galapagos | Charter tax | None | Part of Ecuador; charter rates typically inclusive of park fees |
| Greece | VAT | 12% | |
| Greenland | Charter tax | None | Greenland has no general VAT system |
| Grenada | Charter tax | None | No VAT on yacht charters |
| Grenadines | Charter tax | None | Part of St Vincent; no VAT on yacht charters |
| Guadeloupe | TVA | 8.5% | 8.5% reduced TVA as French overseas territory |
| Hawaii | GET | 4.7% | |
| Hong Kong | Charter tax | None | No VAT/GST in Hong Kong |
| Iceland | RSK | 24% | 24% standard VAT, locally known as RSK |
| Indonesia | PPN | 12% | 12% is applied to commercial charter base fees |
| Italy | IVA | 22% | 22% IVA; may reduce based on documented time outside EU waters |
| Japan | Consumption tax | 10% | 10% consumption tax |
| Kuwait | Charter tax | None | No VAT currently in Kuwait |
| Macau | Charter tax | None | No VAT/GST |
| Madagascar | TVA | 20% | 20% TVA |
| Malaysia | Charter tax | None | |
| Maldives | T-GST | 17% | 17% Tourism GST ; plus green tax ~$6/person/night |
| Malta | VAT | 12% | 12% standard VAT |
| Martinique | TVA | 8.5% | 8.5% reduced TVA as French overseas territory |
| Mauritius | VAT | 15% | 15% VAT; luxury charter operators often include in rate |
| Mexico | IVA | 16% | Standard VAT (IVA) |
| Monaco | TVA | 20% | 20% TVA (applies French tax regime) |
| Montenegro | Charter tax | None | No VAT on yacht charters; standard country VAT is 21% but charter exemption applies. |
| Myanmar | VAT | 7% | 7% levied on the base charter fee |
| New Caledonia | TGC | 6% | TGC (Taxe Générale sur la Consommation) |
| New Zealand | GST | 15% | 15% GST on domestic charters |
| Norway | VAT | 25% | 25% across the board for all base fees, provisions, and yacht-related services. |
| Oman | VAT | 5% | Standard 5% Value Added Tax (VAT) |
| Panama | ITBMS | 7% | 7% Impuesto de Transferencia de Bienes Muebles y Servicios |
| Philippines | VAT | 12% | Standard 12% Value Added Tax (VAT) |
| Puerto Rico | Charter tax | None | US territory; no specific yacht charter VAT |
| Qatar | Charter tax | None | No VAT currently in Qatar |
| Saudi Arabia | VAT | 15% | Standard Value Added Tax |
| Seychelles | VAT | 15% | 15% VAT; some operators include in rate |
| Singapore | GST | 9% | Standard 9% Goods and Services Tax (GST) |
| Slovenia | VAT | 22% | standard 22% VAT |
| Spain | IVA | 21% | 21% IVA; Balearic Islands same rate; Canary Islands 7% IGIC |
| St Barths | Charter tax | None | Collectivity status; no VAT on yacht charters |
| St Kitts and Nevis | Charter tax | None | No VAT on yacht charters |
| St Lucia | Charter tax | None | No VAT on yacht charters |
| St Martin | Charter tax | None | No VAT on yacht charters (Dutch/French sides) |
| St Vincent | Charter tax | None | No VAT on yacht charters |
| Tanzania | VAT | 15% | Mainland Tanzania levies a 18% standard VAT; Zanzibar operates under its own distinct fiscal framework where the local VAT rate is 15%. |
| Thailand | VAT | 7% | 7% VAT; foreign-flagged superyachts may qualify for exemption on hull value |
| Turkey | KDV | 20% | 20% KDV for Turkish-flagged vessels; Foreign-flagged commercial yachts may be subject to different local treatment or cruising taxes. |
| Turks and Caicos | VAT | 12% | 12% VAT |
| USA | Sales tax | 7% | Varies by state: Florida ~7%, no federal yacht charter tax |
| USVI | Charter tax | None | No VAT in US Virgin Islands |
| United Arab Emirates | VAT | 5% | 5% VAT |
This table is our own reference data, kept per country and updated as rates change. It is a guide rather than tax advice, and the rate that applies to your charter is the one confirmed on your quote.
Where the figures come from
Every figure on this page is read from the same nightly data our destination pages use. Nothing here is a market average or a rule of thumb, and where a destination publishes no figure it is left out rather than filled in.
Talk to us about your charter
Tell us the destination, the week and the party size, and we will come back with availability and a full breakdown of what it costs.