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The TAEMUP reform scheduled for January 1, 2027 will modify a number of benchmarks familiar to yachtsmen. Hull length, engine power, diesel taxation: a number of parameters are changing, with a direct impact on a boat's operating costs.
A structuring tax in the yachting economy
TAEMUP remains a central contribution in the nautical ecosystem. It is due by the owner on January 1st, under the French flag, and collected by Maritime Affairs.
It finances several items directly linked to navigation. The Conservatoire du littoral, the SNSM, the deconstruction of end-of-life boats, but also the State budget.
For a yachtsman, this tax adds to an already familiar list. Harbour berth, maintenance, insurance, fuel. For a family yacht, this represents an additional line item to be included at the time of purchase.
The 7-metre threshold, still decisive for the hull
Hull length remains a first filter. Under 7 m, the hull is not taxed.
This concerns a large part of the market. A Leader 6.5, a Merry Fisher 605 or even certain semi-rigid family boats remain exempt in this respect. These units, often used on a daily basis or for pleasure fishing, retain a tax advantage.
But this limit quickly shows its effects. A Leader 7.5, although close in program, changes category and falls within the scope of the tax.
Engine power becomes the central criterion
From 2027 onwards, the reading becomes more straightforward. The exemption threshold is set at 163 hp. Below this level, there is no engine tax.
Let's take two concrete configurations. A Leader 6.5 equipped with a 150 hp engine remains fully tax-exempt. On the other hand, the same boat with a 200 hp engine is taxable only on its engine.
This evolution eliminates the differences linked to displacement. A 300-hp Mercury, Yamaha or Suzuki will now be treated in the same way.
Differences that affect motorization choices
The effects of the reform vary from one configuration to another.
A Leader 7.5 with a 225 hp engine, currently exempt, will be subject to a tax of around ?503. This creates a new burden on a model that is widely used in coastal cruising.
Conversely, some higher horsepower engines are less penalized. A 300 hp engine, previously taxed at around ?924, drops to around ?740. A 250 hp motor will be taxed at around ?577.
In concrete terms, the gap between 200, 250 and 300 hp is narrowing. For a yachtsman, the choice of a more powerful engine becomes less of a tax deterrent.
Diesel inboard units catch up with power
Diesel inboard boats are clearly changing tax regimes.
Until now, their smaller displacement meant that the tax was limited. With a horsepower-based approach, this advantage disappears.
A Jeanneau DB 43 equipped with two 380-hp engines illustrates this evolution. Cumulative power became the determining factor, and led to an increase in taxation.
This applies directly to houseboats and cruisers, where installed power is high.
Allowances and specific situations to be taken into account
In certain cases, you can reduce your bill. The Corsican flag offers an allowance of up to 10%, subject to proof of a link with the island, home port or use.
The age of the boat is also a factor. After ten years or so, a discount is applied, which favors used boats.
To refine the calculation, an official simulator is available from the administration. It allows you to anticipate the exact amount depending on the configuration.
A new reading grid for boaters
With this reform, the TAEMUP becomes clearer. Engine power takes precedence, differences between technologies disappear and thresholds evolve.
But on the pontoon, the logic remains the same. Choosing a boat isn't just a question of tax. Sailing program, fuel consumption, maintenance and resale are all decisive criteria.
And when it comes to signing, it's best to look at all the charges. TAEMUP is just one piece of the puzzle, but by 2027, it will weigh a little more heavily in the equation. You can simulate the amount of your tax on the following link.
