Rules and regulations · France · 2026-09-28
France: boat tax moves to real engine power in 2027, with a €360 step at 120 kW
From 1 January 2027 France plans to base its annual tax on personally used maritime craft (TAEMUP) on actual engine power in kilowatts instead of administrative fiscal horsepower. Nothing is due below 120 kW (about 163 hp), but at 120 kW the engine duty starts at €360 a year: €3/kW up to 159 kW, €4/kW to 299 kW, €5/kW to 999 kW and €6/kW above.
The hull part stays length-based: zero under 7 m, €80 for 7–8 m, €110 for 8–9 m, €470 for 12–15 m, €900 for 15–24 m and €1,200 over 24 m.
Small but powerful boats lose most: a 6.5 m day boat with 175 hp would owe €387. Industry bodies are asking for the timetable to be put back.
Source: Figaro Nautisme