| Country | Rate | Tax Type | Notes |
|---|---|---|---|
| Spain | 21% | IVA | 21% IVA; Balearic Islands same rate; Canary Islands 7% IGIC |
| France | 20% | VAT/TVA | 20% TVA; may reduce if charter spends time outside EU waters |
| Monaco | 20% | TVA | 20% TVA (applies French tax regime) |
| Italy | 22% | IVA | 22% IVA; may reduce based on documented time outside EU waters |
| Malta | 12% | VAT | 12% standard VAT |
| Croatia | 13% | VAT | 13% reduced VAT rate for yacht charters (standard rate 25%) |
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