What is the francization tax?

To sail under the French flag, a pleasure boat must be Frenchized. Francization takes the form of a tax, payable annually. But not all ships are subject to it.

What is francization?

The francisation is the fact of making your boat carry the French flag and thus, to make it sail according to the rules of French law. But to be able to sail under the French flag, you have to pay. In fact, some boats will have to pay a francisation tax every year.

who does the francisation tax apply to?

This tax applies to pleasure or sports vessels intended to be used at sea with a hull length of more than 7 m or less, but with an engine equal to or greater than 22 HP (fiscal horsepower). Vessels with a hull length of less than 7 m and with an engine of less than 22 HP are therefore exempt from the francisation tax. The same applies to boats propelled solely by human power, regardless of their hull length. These boats will receive a circulation card issued by the maritime affairs. Only registered ships can navigate in international waters.

In order to be franked, the boat must also meet three criteria:

  • Belong to a person or company that is a member of the European Union (EU) or the European Economic Area (EEA).
  • To have been built in the EU or to have paid the duties and taxes due;
  • Have undergone a security check.

The owner will then receive a certificate of registration and navigation title (which replaces the old orange booklet).

Since 1 January er as of January 1, 2013, jet skis with an engine power of 90 kW or more must be registered with a customs office. In exchange, they receive two documents: a traffic card issued by the maritime affairs, and a freehold document issued by the customs.

Which vessels are exempt?

Some boats do not have to pay the tax of francisation:

  • Boats belonging to water sports schools that are under the authority of associations approved by the Minister of Sports,
  • Boats powered only by human energy
  • Boats classified as historical monuments;
  • Boats of heritage interest.

The amount of the tax decreases with age, which applies to both the hull and the engine(s):

  • -33% for boats older than 11 years and equal to or younger than 21 years as of January 1, 2019;
  • -55% for boats whose age on January 1, 2019 is greater than 21 years and equal to or less than 26 years ;
  • -80% for boats older than 26 years as of January 1, 2019.

How do you Frenchify your boat?

In the case of a new boat purchase, you send a file to the customs service of the home port of your choice. The latter will forward your documents to the maritime affairs department chosen for the registration.

In the case of a second-hand purchase, you must present the purchase certificate to the customs department within one month. The latter will then issue you a new act of francisation.

When to pay the francisation tax?

At the time of registration of the boat the yachtsman pays an annual fee for the registration and navigation (DAFN). He then pays according to the moment he buys his boat (month starts = full month) and until the end of the year. For example, for a boat bought in June, the amount to pay will be 7/12 e of the annual fee.

Each year you must pay this tax, which varies according to the length of the ship's hull and the administrative power of the engine(s). An abatement can be calculated according to the obsolescence of the vessel.

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