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Long discreet and relatively stable, the annual tax on personal watercraft (TAEMUP) will undergo a major change in 2026. Behind a reform presented as technical and modernizing, the new calculation rules profoundly modify the taxation of pleasure boating. Administrative power, threshold effects, impact on certain boat profiles: for yachtsmen, the bill could change significantly, following a logic comparable to that of automobile taxation, based on technical potential and ownership, rather than on actual use of the boat.
An old tax, a necessary reform... but a controversial one
TAEMUP, heir to DAFN (Droit Annuel de Francisation et de Navigation) and the DAP (Droit Annuel de Passeport), has existed for over twenty years. It applies to all pleasure boats fitted out for personal use and registered in France for tax purposes.
For almost a decade, its scales and rules remained stable, despite the evolution of motorization and nautical practices. The 2026 reform updates the calculation method, which is now based more clearly on length and, above all, on the number of boats administrative power engines.
However, it has raised concerns within the industry. The Confédération du Nautisme et de la Plaisance (CNP) and the Fédération des Industries Nautiques (FIN) consider the new regime to be a major step forward complex, unfair and penalizing especially for small units and newcomers.
Calculation in a nutshell: simple in principle
TAEMUP 2026 consists of two parts:
âeuros¢ A term linked to hull length which is activated from 7 metres;
âeuros¢ A term linked to administrative power engines, a major determinant of the invoice.
The two portions are added together to produce the annual tax due. If the total is less than 76 ? no tax is payable.
Detailed calculation: essential scales
1. Hull length (annual fee) :
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< 7 m : 0 ?
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? 7 m and < 8 m : 77 ?
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? 8 m and < 9 m : 105 ?
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? 9 m and < 10 m : 178 ?
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? 10 m and < 11 m : 240 ?
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? 11 m and < 12 m : 274 ?
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? 12 m and < 15 m : 458 ?
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? 15 m : 886 ?
2. Administrative power (AP) :
AP is calculated for each engine. A deductible of 5 CV applies if total power is <100 HP.
The tax base is then subject to a progressive scale:
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11âeuros20 HP - 150 or 200 HP engine : 35 ?/CV
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21âeuros25 HP - 250 to 350 HP engine : 40 ?/CV
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26âeuros50 CV : 44 ?/CV
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51âeuros99 CV : 50 ?/CV
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?100 HP : 64 ?/CV
Outboard, inboard: the key role of the coefficient in calculating administrative power
When calculating TAEMUP, administrative power does not depend directly on the horsepower displayed, but on a simple equation based on cubic capacity and a regulatory coefficient.
For a motor thermal petrol âeuros the most common case of modern outboards âeuros administrative power is obtained by multiplying the cubic capacity expressed in liters by a coefficient of 5,727 .
For a motor diesel the coefficient is lower, set at 4,009 . For the same cubic capacity, a diesel therefore generates less administrative horsepower than a petrol engine. On the other hand, inboard engines are generally larger, which explains why they are often more heavily taxed despite this more favorable coefficient.
Synthetic examples of taxation
These results are deliberately rounded for ease of understanding.
Based on administrative power ratings for Suzuki engines, generally favorable, but may vary by brand.
- 5 m âeuros 50 hp boat (PA â 5 CV)
Length < 7 m
Administrative power < 22 HP
? Tax: ?0 - 6 m âeuros 100 hp boat (PA â 10 CV)
Length < 7 m
Administrative power < 22 HP
? Tax: ?0 - 7 m âeuros boat 250 hp (PA â 22 CV)
Term length (7âeuros8 m) : 77 â¬
Taxable power: 22 âeuros 5 = 17 CV
Price range: 21 â?¬25 CV â?¬40/CV
Power term: 17 × 40 = ?680
? Total tax ? ? 757 - Ã cabine boat 6.5 m âeuros 150 hp (PA â 14 CV)
Length < 7 m
Administrative power < 22 HP
? Tax: ?0 - Cabin boat 7 m âeuros 200 hp (PA â 15 CV)
Term length (7âeuros8 m) : 77 â¬
Taxable power: 15 âeuros 5 = 10 CV
Price range: 11âeuros20 CV â 35 â¬/CV
Power term: 10 × 35 = ?350
? Total tax ? ? 427 - 8.5-m 350-hp boat (official administrative rating: 24 hp)
Term length (8âeuros9 m) : 105 â¬
Taxable power: 24 âeuros 5 = 19 CV
Price range: 21 â?¬25 CV â?¬40/CV
Power term: 19 × 40 = ?760
? Total tax ? ? 865
What are the consequences for yachtsmen?
The 2026 reform marks a clear administrative power dominates tax composition . For many owners, especially of medium-sized boats with powerful engines, the annual bill can rise significantly.
Criticism is also levelled at the system's legibility and threshold effects. Some industry players feel that the reform does little to achieve its stated objective of environmental transition, in the absence of real incentives to adopt alternative motorizations.
The TAEMUP does not curb the practice, but it does complicate the purchasing decision, by adding an extra line of cost to an already strained nautical budget.
Practical memo âeuros TAEMUP 2026
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Two criteria combined hull length + administrative power
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Liability thresholds :
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? 7 m in length
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? 22 administrative CVs
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Administrative power (AP) :
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petrol engine ( outboard ) : displacement (L) × 5,727
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diesel engine ( inboard ) : displacement (L) × 4,009
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result rounded down
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Franchise :
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PA < 100 CV ? âeuros 5 CV before taxation
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Slice taxation :
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to 64 ?/CV for high power ratings
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To remember :
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real horses are not the tax base
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administrative power determines the bulk of the tax
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crossing a threshold can change a boat's tax status
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