| Registration fees and tonnage tax |
|
|
|
|
| A.i The fee on registration and the annual fee for all ships shall be as follows: |
|
|
|
|
|
|
|
|
|
| Ship |
Fee on Registration |
Annual |
| Basic Fee |
Tonnage Tax |
| (i) Ships less than 24 metres length overall |
|
|
| Fishing vessels of category A,B and C |
€70 |
€25 |
€36 |
| Commercial Yachts |
€115 |
€105 |
€175 |
| All other ships of less than 24 metres length overall |
|
|
| Less than 50 gross tonnage |
€115 |
€25 |
€175 |
|
of 50 gross tonnage or more |
€105 |
| |
| Ships of 24 metres length overall or more: |
| (ii) Pleasure yachts |
23 cents per net tonnage subject to minimum of € 172.50 |
€220 |
35 cents per net tonnage subject to minimum of € 350 |
| (iii) Commercial yachts which do not fall under category (iv) |
Rates as appear in para B |
€ 590 for year of registration |
Rates as appear in para B |
|
€ 1060 thereafter |
|
(iv) Non-propelled barges, bareboat charter registered in a foreign registry, laid up or under construction excluding ships in category (ii) |
Rates as appear in para B subject to reduction as appear in para C |
€115 |
Rates as appear in para B subject to reduction as appear in para C |
| (v) Commercial vessels and fishing vessels less than 2500 gross tonnage, and do not fall under categories (ii), (iii) and (iv) above |
€220 |
| (vi) All other ships of 24 metres length overall or more and do not fall under categories (ii), (iii), (iv) and (v) above |
| Ships less than 300 gross tonnage |
Rates as appear in para B subject to reduction as appear in para C |
€ 335 for year of registration |
Rates as appear in para B subject to reduction or increase as appear in para C |
|
€ 805 thereafter |
|
Ships of 300 gross tonnage or more |
€ 590 for year of registration |
|
€ 1060 thereafter |
| A.ii.Subject to the provisions of article 7(4) of this Act, when there is a change in the particulars or category of a registered ship and the new applicable fee payable on registration or annually is higher than that already payable, the provisions of article 19(7) of this Act in respect of laid up vessels shall apply mutatis mutandis |
|
|
|
|
| B. The rates per net tonnage payable on registration and annual tonnage tax when referred to in paragraph A |
| Ship of Net Tonnage (NT) |
Fee on Registration |
Annual Tonnage Tax |
| Exceeding |
Not Exceeding |
|
0 |
2,500 |
€575 |
€875 |
|
2,500 |
8,000 |
€ 575 plus 23 cents for every NT in excess of 2,500 NT |
€ 875 plus 35 cents for every NT in excess of 2,500 NT |
|
8,000 |
10,000 |
€ 1,840 plus 7 cents for every NT in excess of 8,000 NT |
€ 2,800 plus 19 cents for every NT in excess of 8,000 NT |
|
10,000 |
15,000 |
€ 1,980 plus 7 cents for every NT in excess of 10,000 NT |
Lm 3,180 plus 14 cents for every NT in excess of 10,000 NT |
|
15,000 |
20,000 |
€ 2,330 plus 7 cents for every NT in excess of 15,000 NT |
€ 3,880 plus 12 cents for every NT in excess of 15,000 NT |
|
20,000 |
30,000 |
€ 2,680 plus 7 cents for every NT in excess of 20,000 NT |
€ 4,480 plus 9 cents for every NT in excess of 20,000 NT |
|
30,000 |
50,000 |
€ 3,380 plus 7 cents for every NT in excess of 30,000 NT |
€ 5,380 plus 7 cents for every NT in excess of 30,000 NT |
|
Exceeding 50,000 |
€ 4,780 plus 7 cents for every NT in excess of 50,000 NT |
€ 6,780 plus 5 cents for every NT in excess of 50,000 NT |
|
|
|
|
|
| C. Reduction or increase on the rates per net tonnage on registration and annual tonnage tax, when referred to in paragraph A: |
|
|
|
|
| Age of Ship |
Reduction on Fee on Registration % |
Reduction or increase on annual Tonnage Tax % |
| Equal to or Exceeding |
Less than |
| Years |
|
0 |
5 |
50 |
-30 |
|
5 |
10 |
25 |
-15 |
|
10 |
15 |
- |
|
|
15 |
20 |
- |
+5 |
|
20 |
25 |
- |
|
|
25 |
30 |
- |
+25 minimum increase |
|
Equal to or Exceeding 30 |
- |
+50 of € 1,164.69 |
|
|
|
|
|
| D. Registration fees for any one year paid after the anniversary of registration for that year shall be increased by ten per cent. |
|
|
|
|
|
Pre-registration inspections are subject to a minimum charge of € 2,330.
The unit of currency is the Euro. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|