Annual tax on personal maritime craft based on engine power in kilowatts from 2027

Article 66 of the 2026 Finance Act reforms, from 1 January 2027, the annual tax on maritime craft for personal use (pleasure boats and personal watercraft). For boats, the tax adds a hull-length component (from €0 under 7 metres to €1,200 from 24 metres) and a propulsion-power component in kilowatts (marginal scale of €3 per kW up to 159 kW, €4 from 160 to 299 kW, €5 from 300 to 999 kW, €6 above), instead of administrative horsepower. Boats built before 2008 get reductions of 25% to 80% depending on age, electric or hydrogen boats a 50% reduction of the power component, and boats listed as historic monuments are exempt. Personal watercraft built before 2008 get a 25% to 70% reduction.