Which EU countries charge VAT on yacht charters?

France, Italy, Spain, Greece, Croatia, Malta, Cyprus, and Portugal all apply VAT to yacht charters. Rates and rules differ significantly — Italy uses a use-in-EU-waters percentage, Greece applies a flat 24%, and France has two rates depending on charter type.

Can charter VAT be reduced?

Some countries allow reduction based on the percentage of time spent outside EU waters. Italy has a formal percentage-use formula. Others apply the full rate regardless of routing.

What documents prove VAT compliance?

Typically: the charter agreement, the transit log showing port entries and exits, a VAT receipt from the charter company, and in some cases a commercial registration certificate for the vessel.

Free maritime tool

Yacht Charter VAT by Port

Select an EU departure country and calculate the VAT amount for a yacht charter.

Departure countryCharter fee excluding VAT

France VAT rule

Use & enjoyment: VAT levied only on proportion spent in EU waters. If 50% outside EU waters, effective rate = 10%. Commercial registration required.

Standard VAT rate

20%

Effective rate

20%

VAT amount

€10,000.00

Total charter cost

€60,000.00

Rates are indicative for planning only. Confirm the applicable VAT treatment with the charter company, local tax adviser, and flag documentation before issuing contracts.