French boat tax: the TAEMUP (formerly DAFN) in 2026 and 2027

What is the TAEMUP and what happened to the DAFN?

Until 2021, French-flagged boats paid the DAFN. On 1 January 2022, French customs stopped handling francisation, and the DAFN and the droit de passeport were abolished Historical. They were replaced by the TAEMUP, the “taxe annuelle sur les engins maritimes à usage personnel” (annual tax on personal-use marine craft), set out in arts. L423-6 et seq. of the CIBS (opens in a new tab) In force.

It is an annual tax that depends on the boat’s length, engine and age. If you see “DAFN 2026” on a forum, it means the TAEMUP.

Who pays the TAEMUP?

French law charges it in two situations, and the owner’s residence only matters in the second:

• French-flagged boats, wherever their owner lives (art. L423-10 of the CIBS) In force.
• French residents with a foreign-flagged boat (art. L423-11 of the CIBS), who also need a “passeport” (arts. L5112-1-18 to L5112-1-20 of the Code des transports) In force.

In 2026, in both cases, only boats of 7 m or more in length, or of 22 CV or more, are liable (art. L423-6 of the CIBS) In force. A boat under 7 m with less than 22 CV pays nothing.

In addition, if you live in Spain, use the boat there and it is over 8 m, the French flag does not exempt you from Spain’s registration tax (IEDMT) In force. We compare everything in Polish or French flag.

How is the TAEMUP calculated in 2026?

The amount is the sum of a hull component, based on length (art. L423-23 of the CIBS), and an engine component, based on administrative horsepower (arts. L423-22 and L423-24) In force. Age reductions are then deducted.

For the engine, find the rate for your band and multiply it by the administrative horsepower. If the engine is under 100 CV, deduct 5 CV first: an 8 CV engine pays €14 × 3 CV = €42 In force.

Administrative horsepower is not the engine’s actual power but a fiscal value in CV. You declare it engine by engine on the fiche plaisance when you apply to register in France. It is calculated from the cubic capacity in litres: × 4.009 for a four-stroke diesel and × 5.727 for all other engines, rounded down to the nearest whole number (art. L423-9 of the CIBS) In force. A 2.0-litre four-stroke diesel gives 8.018, that is, 8 CV.

Two more rules apply:

• Minimum charge. If the result comes to less than €76, nothing is charged (art. L423-34 of the CIBS) In force.
• First year. The amount is reduced by 1/12 for each full month before registration In force. If you register the boat in May, January, February, March and April are not charged: you pay 8/12 of the tax.

With these rules you can estimate your tax right here: you need the length, the year built, the administrative horsepower and, for 2027, the actual power in kW. The calculator does not apply the first-year proration, and the amount that counts is the one from the official simulator (opens in a new tab).

What changes in the TAEMUP from 1 January 2027?

Art. 66 of French Law 2026-103 of 19 February 2026 rewrites the rates with effect from 1 January 2027 Approved, not yet in force. The previous tables still apply in 2026. The fundamental change concerns the engine: administrative horsepower in CV no longer counts, and total actual power in kW does.

In practice, a boat under 7 m will only pay in 2027 if its engine reaches 120 kW: that threshold replaces the 22 CV one Approved, not yet in force.

Age reductions become different for hull and engine, and electric-only or hydrogen-only propulsion cuts the engine component by 50% Approved, not yet in force. According to the French government, the share of sailing boats over 7 m that pay for their engine will fall from 58% to 1%. For most sailing boats, the TAEMUP will come down to the hull component.

Example: what a 12 m sailing boat built in 2005 pays

A 12 m sailing boat built in 2005, with a 2.0-litre four-stroke diesel (8 administrative CV) and under 120 kW of actual power. Its age gives it a 33% reduction: it pays 67% of each component.

For this boat the reform saves about €20 a year: the hull component rises slightly, but the engine component drops to zero. With more CV and under 120 kW of actual power, the difference grows. Before you decide, enter your boat’s details in the official TAEMUP simulator (opens in a new tab).

How, when and where is the TAEMUP paid?

1. 1

   Who handles it

   It is calculated and collected by the GUFIP in Saint-Malo In force.

2. 2

   Where to pay

   On the demarches-plaisance.gouv.fr portal In force.

3. 3

   When, if the boat was already registered

   Every year, between 1 January and 31 March In force.

4. 4

   When, if you have just registered it

   Within 2 months of first registration in France, with the first-year proration In force.

Late payment or evasion carries surcharges (arts. L5112-1-26 and L5112-1-27 of the Code des transports) In force:

• Late payment: 5% of the amount, with a minimum of €60.
• Evaded tax: 80% of the unpaid amount, reduced to 30% if you pay within 15 days.

If you are moving your boat from the Polish to the French flag, the TAEMUP is paid after registration: we explain the other steps in the guide to moving from the Polish to the French flag.