Attractive tax system for shipowners and seafarers - Commercial yachts
Commercial yachts registered with the RIF may benefit from:
- VAT and customs duties exemptions 1:
- on the vessel when imported;
- on all supplies;
- on deliveries of vessel-incorporable goods including catering;
- on maintenance, transformation, repair, chartering and hire
operations.
- Exemption from annual flag fee
- Exemption from excise duty fuels 2 (for vessels used directly for
transportation)
Seafarers may benefit from:
- A specific income tax exemption 3
Seafarers working at sea more than 183 days/year on RIF-registered ships may benefit from an income tax exemption (time in a French harbor is excluded)
The RIF Office team is available to assist you with your projects and provide more information about the requirements to benefit from these tax exemptions. Do not hesitate to contact us at rif@mer.gouv.fr.