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: France and Italy tax only the proportion of the charter spent in EU waters, Greece applies 13% to charters exceeding 48 hours and 24% to short or static charters, and Spain charges full IVA on the entire fee.

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.

Find charter VAT rates, rules, and required documents for 8 EU countries. Select your departure port to calculate effective VAT for your charter.

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.