To remember:

The reform of the annual tax on personal maritime craft (TAEMUP 2027) foresees a profound modification of the boat tax calculation, with a shift from administrative horsepower to kilowatts (kW), new scales according to hull length, and a revamp of age-related abatements.
Its entry into force is envisaged for January 1, 2027, but it is not definitive: its application remains conditional on the outcome of ongoing negotiations between the French Nautical Industries Federation (FIN) and the government. If applied as is, the reform would notably lead to a significant increase in the tax for heavily motorized boats.

The annual tax on marine engines for personal use, better known by its acronym TAEMUP, is a tax due each year by owners of pleasure boats registered in France. It applies to vessels used for private purposes, whether motorboats, sailboats, PWCs, or other specific nautical craft.

Historically, the TAEMUP is based on two main criteria:

• The length of the boat's hull
• The engine's power.

Today, the TAEMUP mainly concerns boats whose hull length exceeds 7 meters or whose engine power exceeds a certain administrative threshold – expressed in fiscal horsepower. Sailboats equipped with an auxiliary engine are also concerned, even when the main propulsion remains sail.

The reform of the annual tax on pleasure boats is legally supported by Article 16 quinquies of the 2026 Finance Bill. The core of the reform consists of profoundly amending several articles of the Code of Taxation on Goods and Services, particularly those relating to the scope of taxation, applicable scales, and abatement mechanisms.

The current **TAEMUP calculation basis**, deemed obsolete by the government, is a major point of the reform project:

According to the government, the taxation system based on administrative horsepower relies on data that is not easily understandable for boaters – rarely mentioned in common engine technical documents. This administrative value does not accurately reflect the real power or actual performance of boats.

**→ Let's take the Yamaha F series as an example:**

The calculation basis (stroke/bore/number of pistons) remains the same for a 200, 225, or 250 HP model – meaning the same tax applies with the current calculation. However, the powers expressed in kW are quite different: 147.1, 165.5, and 183.9 kW respectively. The same applies to many engine manufacturers who produce the same engine block (outboard or inboard) for different output powers.

With the rise of powerful outboard engines, twin-engine configurations, and modern setups, the discrepancy between fiscal power and propulsive power has increased: today, the bracketed scale increases threshold effects, makes the current system inequitable, and is regularly a source of contention.

According to the authorities, the reform aims to simplify procedures and restore a certain technical consistency. It would be based on more objective and directly measurable data.

But beware: the financial effects would be significant for certain boat profiles…

Aware of the effects that this TAEMUP reform could generate, the French Nautical Industries Federation (FIN) has entered into negotiations with public authorities. Discussions focus in particular on the level of scales, the thresholds used, and the abatement mechanisms, in order to limit effects deemed excessive for certain boaters.

Although the text provides for entry into force in 2027, this deadline remains subject to discussions between the FIN, the various associations involved in the nautical industry, and the government: the legislator deliberately left a significant window of time before entry into force to allow for adjustments.

As long as negotiations are not closed, the definitive framework of the reform may still evolve!

With the new version of the TAEMUP, the tax calculation would still be based on a distinction between hull taxation and engine taxation, as well as on a progressive scale.

Key changes would include:

• Taking into account the actual power of boats, expressed in kilowatts
• Reduced and less advantageous allowances.

With the TAEMUP reform, the reference to administrative horsepower would be abandoned in favor of propulsive power expressed in kilowatts (kW). The threshold for taxation would be set at 120 kW, equivalent to approximately 163 horsepower.

The scale would become progressive, expressed in euros per kilowatt, with increasing taxation depending on the cumulative power of the engines. The amount of the TAEMUP would thus depend on objective technical data – directly derived from manufacturer specifications – and would avoid abrupt breaks between two power levels.

→ In practical terms, this shift to kW would have a significant impact on highly motorized boats, particularly those with twin or triple outboard engines. Conversely, some less powerful units might see a more moderate change in their situation.

Currently, the hull length component of the TAEMUP is based on a tiered scale: vessels under 7 meters are not taxed on this criterion, while larger units are subject to a progressively increasing contribution based on their length.

With the new scale applicable from 2027, there would be an upward revaluation of the intermediate tiers and the introduction of new tiers for very large units. Boats over 15 meters and those exceeding 24 meters would see their taxation increase more significantly.

Until now, the relief rules applicable to the TAEMUP were based on a simple mechanism: a single article of the Tax Code provided for an overall reduction for engines built before 2008, without a clear distinction between the hull-related portion and the engine power-related portion.

The 2027 TAEMUP reform would mark the end of a single regime, with revised age-related reliefs: the old "general" relief would be replaced by more targeted rules, with a tightening on certain profiles – particularly boats with very powerful engines, and old personal watercraft.

Note: the allowance would no longer be available to vessels with an engine power exceeding 1,000 kW, compared to 100 administrative horsepower previously.

Finally, new provisions would be introduced, including a decarbonized energy bonus with a 50% reduction on the power term for the vessels concerned.

Let's consider the case of a recent open motorboat, equipped with two powerful outboard engines: before the TAEMUP reform was passed, taxation was based on hull length and power expressed in administrative horsepower. It corresponded to an already high, but relatively stable, overall amount over time.

With the new calculation method based on kilowatts, cumulative power would become the determining factor: the "engine" portion of the tax would increase sharply, while the portion related to hull length would only change marginally.

The result would be a significant increase in TAEMUP, which could exceed several hundred euros per year.

Conversely, the case of an old sailboat, equipped with a low-power inboard engine, allows us to qualify the impact of the reform: indeed, the part related to the hull length would increase slightly, but the engine power would remain far below the most penalizing thresholds.

The overhaul of age-related deductions, however, could in some cases lead to a significant increase in the total tax. Even for boats considered to have low-power engines, the reform could therefore result in an increase.

Boaters, beware: every piece of information communicated to the maritime administration must be accurate to avoid any taxation errors. If the reform does come into effect, an incorrectly declared power, an imprecise year of construction, or the omission of an applicable allowance could have significant financial consequences. If necessary, trust our team to assist you with your declarations!

The text provides for entry into force on January 1, 2027, but its application remains conditional on the outcome of ongoing negotiations between the FIN and the government. As long as these discussions are not finalized, the mechanism can still be adjusted.

Should it come into force in this format, the new TAEMUP will be based on two elements:

• A scale based on hull length
• A progressive scale based on engine power expressed in kW, replacing administrative horsepower.

Heavily motorized boats, especially those with multiple outboard engines, would be the most impacted. Lightly motorized or older units would remain generally less exposed.

A priori yes, but the rules would change: allowances would now be differentiated between hull length and engine power, with variable rates depending on the year of construction. In some cases, the reduction would be less favorable than before.